This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical program Wolfram Alpha, the results of the questionnaire were distributed to registered Iraqi accounting experts and several results were obtained
It is no secret to anyone that studying and investigating books of jurisprudence, despite their suffering, is a pleasure that cannot be compared to pleasure, and it has benefits and importance that cannot be limited and summed up, and it has great fruits that researchers and students of knowledge reap, as well as enriching libraries with jurisprudential material, after dusting them and taking them out to the light of libraries to be seen. Researchers and scholars, generation after generation, so that this nation can benefit from this pioneering intellectual and scientific product that was written for us by our first ancestors of working scholars who enriched human civilization with this scientific material, which has become a beacon guid
... Show MoreRoutine vaccination activities, such as detection, reporting, and management of adverse events following immunization (AEFIs), are generally handled by healthcare providers (HCPs). Safe vaccines against severe acute respiratory syndrome coronavirus (SARS-CoV-2) were introduced to control the Coronavirus Disease-19 (COVID-19) pandemic. The study aimed to assess the knowledge, perceptions, and practice of HCPs in Iraq about reporting adverse events following COVID-19 vaccination, and their association with sociodemographic variables. The study was a cross-sectional study that was carried out between August and September 2021 at the COVID-19 vaccination centers in Iraq. This study used an online and paper-based questionnaire, which
... Show MoreRapid and continuous developments and changes in the modern business environment in all areas of economic, environmental, social, technology and communications push economic units to search for modern methods and methodologies to produce products at low cost as well as produce products that meet the wishes of customers in terms of quality and environment to maintain their market position, and accounting for the costs of the flow of materials is one of the most prominent environmental management accounting techniques capable of providing information to help produce
Abstract- Asymptomatic or clinically silent kidney stones are possibly serious because, in their expected passage, they may cause infection, obstruction and renal impairment. The purpose of this study was to determine the prevalence of silent kidney stones in a sample of Baghdad population and consider how this value could affect the justification for a screening system. To our best knowledge, this is the first study of its kind conducted in Iraq. We investigated 714 consecutive patients who sustained an abdominal ultrasound at our hospital with further kidney screening. All these patients did not have clinical signs and symptoms of nephrolithiasis. Age, sex, the indication for ultrasound, the size, side, and the number of the disco
... Show MoreExpired drug Metoclopramide was investigated as an antibacterial corrosion inhibitor for carbon steel in 0.5M H3PO4 solution using the electrochemical method at 30oC and 60oC. The results showed that this drug is an efficient inhibitor for carbon steel and the efficiency reached to 82.244 % for 175 ppm at 30oC and 76.146% for 225 ppm at 60oC. The adsorption of drug on carbon steel surface follows Langmuir adsorption isotherm with small values of adsorption-desorption constant. The polarization plots revealed that Metoclopramide acts as mixed-type inhibitor. Some parameters of inhibition process were calculated and discussed. The surface morphology of the carbon steel speci
... Show MoreThe aim of this study is to get practical evidence from the Egyptian business environment The Impact of Audit Committees Effectiveness and External Audit Quality on Timeliness of annual Financial Report. Design and methodology: The study based on the content analysis technique to examine the annual reports of a sample of (30) companies listed on the Egyptian Stock Exchange (EGX100) during the period (2016-2019) with a total of (120) respondents. To test the research hypotheses, the results of the study indicate that there is a negative significant impact of audit committees on timeliness of annual financial report. Moreover, while there is a negative impact on the quality of the external audit on the timing of issuing the annual
... Show MoreThis paper is concerned with the blow-up solutions of a system of two reaction-diffusion equations coupled in both equations and boundary conditions. In order to understand how the reaction terms and the boundary terms affect the blow-up properties, the lower and upper blow-up rate estimates are derived. Moreover, the blow-up set under some restricted assumptions is studied.
The studying trying to determine the role of Strategic Intelligence on the Process of Green Manufacturing of Sample of Mineral water factories at Dahuk city. The study submit a theoretical frame of Strategic Intelligence and Green Manufacturing, a supposed sample, had been set to reverye the nature of the relations and effect in the study Varity, the study depend on group of the main and branch concurring with the relations and effect between the Strategic Intelligence and Green Manufacturing to answer the following questions about research to problems:
What are the relationships and effects between stra
... Show MoreThis research aims to provide insight into the Spatial Autoregressive Quantile Regression model (SARQR), which is more general than the Spatial Autoregressive model (SAR) and Quantile Regression model (QR) by integrating aspects of both. Since Bayesian approaches may produce reliable estimates of parameter and overcome the problems that standard estimating techniques, hence, in this model (SARQR), they were used to estimate the parameters. Bayesian inference was carried out using Markov Chain Monte Carlo (MCMC) techniques. Several criteria were used in comparison, such as root mean squared error (RMSE), mean absolute percentage error (MAPE), and coefficient of determination (R^2). The application was devoted on dataset of poverty rates acro
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