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The importance of using analytical procedures in the detection of creative accounting practices
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The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors use Analytical procedures at all stages of the audit. The most important recommendations reached are the need for auditors to pay attention to the implementation of the auditing process with all elements and components of the financial statements and to use analytical procedures to identify all possible creative accounting practices and methods applied. The need for the Federal Financial Supervision Bureau and the Association of Certified Public Accountants in Iraq to organize training courses for auditors the importance of using analytical procedures in auditing, and to follow developments in international accounting and auditing standards, creative accounting practices, and ways to limit their effects.

 

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Publication Date
Sat Aug 09 2025
Journal Name
مجلة العصر للعلوم الانسانية والاجتماع
Using Geographic Information Systems (GIS) to Determine the Optimal Site for a Landfill in Al-Nasr and Al-Salam Subdistrict
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This study addresses the selection of the optimal site for establishing a waste landfill within the study area by utilizing Geographic Information Systems (GIS) techniques integrated with the Analytic Hierarchy Process (AHP) methodology and the Weighted Overlay tool for multi-criteria spatial analysis. Six key criteria influencing site suitability were identified, including distance from urban areas, agricultural lands, irrigation canals, roads, villages, and barren (uncultivated and uninhabited) areas, with a focus on potential environmental and health impacts. The results indicate that ideal landfill sites are located at distances exceeding 800 to 1000 meters from agricultural and urban areas, providing effective protection to soil and gr

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of artificial intelligence in achieving Customer satisfaction and its reflection on cost accounting: An applied research in the Iraqi electronic industries company
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Based economic units to technology to add innovations that lead to contribute to customer satisfaction, under intense competition and rapid development in customer taste, the economic units tend to apply the concepts that contribute to customer satisfaction led by the introduction of artificial intelligence techniques. In the production prominent role in the contributing and responding to the rapid changes in customer tastes, and consequent impact this in achieving customer satisfaction. Search gained importance of relying on artificial intelligence techniques to achieve customer satisfaction through speed of response to changes in the tastes of customers and thus be able to increase its market share، and sales growth، and to achieve a

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Procedures of Westernization for Legend In Iraqi Theater Show: علاء كريم صاحب-جاسم كاظم عبد
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Art of legend was arisen out of pillars of theatre which casts light on those legends that were written to glorify powers and situations surpass level of human beings . So we find that legend was transformed through its doctrine sides over level of concept and realization on field of subjects where by which Greek theatre was founded . As soon as it was adopted by drama art as legendary ritual phenomena with its stories . With that modes of social , spiritual expressions were differentiated within communities , peoples over all different countries and civilizations . This explains us the apparent difference in cases of legends , alike if they were within thoughtful , social or cultural sides between civilizations . Since drama art is mirr

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Publication Date
Thu Oct 23 2025
Journal Name
قسم علوم الاغذية - جامعة بغداد
تحضير المحاليل( اهمية المحاليل في الصناعات الغذائية)
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يتظمن هذا الدرس سلسلة المحاضرات العملية لمادة هندسة تصنيع الاغذية وتشمل تحضير المحاليل, طرائق حفظ الاغذية, التعليب والتجفيف, والحفظ بالسكر,صناعة الشرابت والعصائر, صناعة المشروبات الغازية, صناعة المرملاد

Publication Date
Sun Apr 07 2013
Journal Name
Journal Of Educational And Psychological Researches
Determinants of using experimental groups and choosing reasons in psychological researches
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Until The Second Half Of Nineteenth Century  , Psychology Depended On Philosophy In Its Experiences Which Means It Depend On Individuals Feelings Toward Psychological Experiences And Rapid Observation . As For The Scientific Organized Experimentation And Observation By Machines Have Been Used Later   .

The Experimentation Looking For The Cause Of  Phenomena And How Is That Happened   Also Reveal The Causal Relationship Between Among Phenomena . The Experiences In Psychology Field Include In Its Simplest Form Only One Variable ( Effective) Which Is Called Independent Variable As Well As Another Variable ( Affected )   That Called  Dependent Variable .

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Using game theory models to determine the profit maximization policies for PepsiCo and Coca Cola in Baghdad
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(Use of models of game theory in determining the policies to maximize profits for the Pepsi Cola and Coca-Cola in the province of Baghdad)

Due to the importance of the theory of games especially theories of oligopoly in the study of the reality of competition among companies or governments and others the researcher linked theories of oligopoly to Econometrics to include all the policies used by companies after these theories were based on price and quantity only the researcher applied these theories to data taken from Pepsi Cola and Coca-Cola In Baghdad Steps of the solution where stated for the models proposed and solutions where found to be balance points is for the two companies according to the princi

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Publication Date
Fri Mar 01 2024
Journal Name
Heliyon
Using unsafe traditional practices by Iraqi mothers to treat newborns' problems
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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the volume of Capital heldin stock prices: An analytical study in a sample of Iraqi banks listed in the Iraqi Stock Exchange
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 The capital in the bank is the important element in establishing it, because it maintains the banking sector in the event of exposure to losses or risks In addition to contributing to the provision of liquidity And protection of depositors' money from potential and unexpected losses. There is also a relationship between the prices of shares and the indicators of the durability of the capital owned, considering that the shares are the components of the bank capital The study limited the indicators of capital to assets and capital to deposits, capital to loans and financial investments Where the most important conclusions are the damage to the detriment of shareholders in contrast to the depositors in the case of increasing the propo

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Spectrophotometric Analytical method for Determination the Drug Compound Salbutamol by using Prussian blue Complex
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This research aims to develop new spectrophotometric analytical method to determine drug compound Salbutamol by reaction it with ferric chloride in presence potassium ferricyanide in acid median to formation of Prussian blue complex to determine it by uv-vis spectrophotmetric at wavelengths rang(700-750)nm . Study the optimal experimental condition for determination drug and found the follows: 1- Volume of(10M) H2SO4 to determine of drug is 1.5 ml . 2- Volume and concentration of K3Fe(CN)6 is 1.5 ml ,0.2% . 3- Volume and concentration of FeCl3 is 2.5ml , 0.2%. 4- Temperature has been found 80 . 5- Reaction time is 15 minute . 6- Order of addition is (drug + K3Fe(CN)6+ FeCl3 + acid) . Concentration rang (0.025-5 ppm) , limit detecti

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Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of Systemic C-reactive Protein as a Systemic Inflammatory Marker in the Blood for Patients Undergoing Minor Oral Surgical Procedures
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Background: C-reactive protein (CRP) is an acute phase protein that its plasma levels increase after trauma or surgery so it is used as an indicator for the level of inflammation after surgery. The objective of this study is to investigate pre- and post-operative levels of CRP in three types of oral surgical interventions (Apicoectomy, Impaction, and Impacted teeth exposure). Materials and Methods: A total number of (48) healthy individuals aged (20-60) years who needed oral surgical intervention for either (removal of impacted third molars, exposure of an impacted canine, or Apicoectomy). A 4ml venous blood was obtained from each patient at two occasions (pre-operatively at the day of operation and post-operatively after 48 hours), then ce

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