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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
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of external audit in banking risk management: A typical framework for control testing and banking risk assessment
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Banks face many of the various risks: which are of dangerous phenomena that cause the state achieved a waste of money and a threat to future development plans to be applied to reach the goals set by: prompting banks and departments to find appropriate solutions and fast: and it was within these solutions rely on Banking risk management and effective role in defining and identifying: measuring and monitoring risk and trying to control and take risks is expected to occur in order to encircle and make it in within acceptable limits: and try to avoid them in the future to reduce the losses that are likely to be exposed to the bank: and it began to emerge and dominate a lot of legislation that seeks to structure the year risk management and t

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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Methods to stimulate consumer desire included in the production of communicative formats for contemporary commercial advertisements.: غسان فاضل الجبوري
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Companies need to educate people about the facts that characterize the business. This is the mission of promotion, it is an important marketing activity, promotion communicates with others and seeks to provide customers with a new business process experience.
Advertising is the most important methods of promotion and the best way to reach an audience. Once the organization advertises its products and services, it can operate in a competitive environment. Marketing competition requires knowledge of humanity that must be affected and convinced. Advertising should create Desires and need for satisfaction. This research comes in the study of visual representations of this psychological incident and how to use it communicatively to create

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Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
The Qualitative and Quantitative Composition of Epiphytic Algae on Ceratophyllum demersum L. in Tigris River within Wassit Province, Iraq
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 The present research was performed to study the qualitative and quantitative composition of epiphytic algae on the aquatic host plant Ceratophyllum demersum L. Four sites in Tigris River, at Wassit Governorate were covered, during the seasons of Autumn 2017, winter 2018, Spring 2018, and Summer 2018. The study also included measuring the physiochemical parameters (temperature of air and water, pH , water level, EC, salinity, TDS, TSS, dissolved oxygen,  BOD5, alkalinity, total hardness, calcium, magnesium, total nitrogen, total phosphourus). The total number of species of epiphytic algae was145 species, 98 species belonging to Bacillariophyceae, followed by 27species of class Cyanophyceae, 19 species of class Chloroph

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Publication Date
Sat Jul 01 2023
Journal Name
Baghdad Science Journal
Enhancement of corrosion protection of metal carbon steel C45 and stainless steel 316 by using inhibitor (Schiff base) in sea water
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This research has presented a solution to the problem faced by alloys: the corrosion problem, by reducing corrosion and enhancing protection by using an inhibitor (Schiff base). The inhibitor (Schiff base) was synthesized by reacting of the substrates materials (4-dimethylaminobenzaldehyde and 4-aminoantipyrine). It was diagnosed by infrared technology IR, where the IR spectrum and through the visible beams proved that the Schiff base was well formed and with high purity. The corrosion behavior of carbon steel and stainless steel in a saline medium (artificial seawater 3.5%NaCl) before and after using the inhibitor at four temperatures: 20, 30, 40, and 50 C° was studied by using thr

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Publication Date
Fri Sep 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Comparison of Shear Bond Strength of Sapphire Bracket Bonded to Zirconium Surface after Using Different Surface Conditioning Methods (In Vitro Study)
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Background: The present study was carried out to compare shear bond strength of sapphire bracket bonded to zirconium surface after using different methods of surface conditioning and assessment of the adhesive remnant index. Materials and methods: The sample composed of 40 zirconium specimens divided into four groups; the first group was the control, the second group was conditioned by sandblast with aluminum oxide particle 50 μm, the third and fourth group was treated by (Nd: YAG) laser (1064nm)(0.888 Watt for 5 seconds) for the 1st laser group and (0.444 Watt for 10 seconds) for the 2nd laser group. All samples were coated by z-prime plus primer. A central incisor sapphire bracket was bonded to all samples with light cure adhesive res

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Publication Date
Sun Jun 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Using of Third and Fourth Order Derivative Spectra to Simultaneous Determination of Olanzapine and Ephedrine in Its Pure and Pharmaceutical Formulations
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 Two new simultaneous spectrophotometric methods for determination of Olanzapine and Ephedrine depend on third (D3) and fourth (D4) derivative of zero spectrum of two drugs were developed. The peak – to- base line, peak to peak and area under peak were found proportional with concentration of the drugs up to (4-24 µg/ml-1) at known experimental wavelengths. The results showed that the method was precise and accurate through  RSD% (0.5026-4.0273),( 0.2399 6.9888) and  R.E %(-2.3889-0.8333) ,) -2.9444-0.2273) while the LOD (0.0057-  0.8510 μg.ml-1), ( 0.0953-0.9844 μg.ml-1) and LOQ (0.0173- 2.5788μg.ml-1),( 0.5774-2.9829 μg.ml-1) were found for the two drugs respectively. The methods were applied i

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Publication Date
Mon May 01 2023
Journal Name
Journal Of Engineering
Experimental Investigation of Heat Transfer Enhancement in a Double Pipe Heat Exchanger Using Compound Technique of Transverse Vibration and Inclination Angle
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Numerous tests are recently conducted to assess vibration's role in accelerating the heat transfer rate in various heat exchangers. In this work, the enhancement of heat transfer by the effect of transfer vibration and inclination angles on the surface of a double pipe heat exchanger experimentally has been investigated. A data acquisition system is applied to record the data of temperatures, flow rates, and frequencies over the tests. A compound technique was adopted, including the application of a set of inclination angles of (0°, 10°, 20°, and 30°) under the effect of frequency of vibration ranging from sub-resonance to over-resonance frequencies. The results showed that the overall heat transfer coefficient enhan

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Publication Date
Sat Jan 01 2022
Journal Name
Desalination And Water Treatment
Green synthesis of TiO2 using Ocimum basilicum leaf extract and its application in photocatalytic degradation of amoxicillin residues from aqueous solution
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Publication Date
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
Opinions of Abu Bakr Muhammad bin Al-Fadl Al-Bukhari Al-Hanafi (d. 381 AH): In acts of worship: the books of fasting and Hajj
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In The Name of Allah Most Gracious Most Merciful

Scholars, past and present, have paid attention to the books of Fasting and Hajj, and they have compiled literature on that, and they have written treatises and researches. The best days, and as for the pilgrimage, it is one of the great pillars of Islam, which God Almighty has distinguished by making its rituals in the best of places, which is the Sacred House of God.

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Publication Date
Mon Jan 02 2017
Journal Name
Intraventricular Pressure Ventr
The Use of Rate of Increase of Intraventricular Pressure During Isovolumetric Contraction (dP/dt) in Assessment of Left Ventricular Function in Acute Coronary Syndrome
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BACKGROUND: Acute coronary syndrome (ACS) is the clinical manifestation of acutely diminished coronary arterial blood supply. The rate of increase of intraventricular pressure during isovolumetric contraction (left ventricular dP/dt) represents the rate of change of pressure during ejection. OBJECTIVE: The aim of this study is to evaluate the usefulness of the rate of increase of intraventricular pressure during isovolumetric contraction (dP/dt) in assessment of left ventricular function in patients with acute coronary syndrome and its relation to certain clinical and echocardiographic features. PATIENTS AND METHODS: The study is a cross sectional study including 50 patients with an established diagnosis of acute coronary syndrome. The

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