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jeasiq-2248
The Role of External Audit in Limiting Creative Accounting Practices in Light of International Standards from The Point of View of Certified Accountancy Experts in Iraq as a Model
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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

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Publication Date
Fri Oct 01 2010
Journal Name
Iraqi Journal Of Physics
Investigation of Beta and Gamma Rays Total Interaction Cross Section and Effective Atomic Number for CR-39Nuclear Track Detector
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CR-39 is a solid state nuclear track detector (SSNTD) that has been used in many research areas. In spite of the assumption that the CR-39 detectors are insensitive to beta and gamma rays, irradiation with these rays can have significant effects on the detector properties. In this study, beta and gamma rays mass attenuation coefficients μ/ρ (cm2 g-1) for the CR-39 detector have been measured using NaI(Tl) scintillation spectrometer along with a standard geometrical arrangement in the energy region of (0.546-2.274) MeV beta rays and standard gamma sources having energy 0.356, 0.5697, 0.6617 and 1.063 MeV. The total atomic cross-section (σtot), total electronic cross-section (σT E) and the effective atomic number (Zeff) of gamma rays a

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Publication Date
Fri Aug 20 2021
Journal Name
Open Access Macedonian Journal Of Medical Sciences
Autogenous Onlay Graft with Compression Plate for Treatment of Persistent Humeral Shaft Aseptic Non-union with Failed Previous Surgery
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BACKGROUND: The humeral shaft fractures have a good rate of union, despite this fact, still there is a significant rate of nonunion after nonoperative treatment and more often after operative treatment. AIM: The aim of the study is to evaluate the autogenous onlay graft with compression plate for treatment of persistent humeral shaft non-union with failed previous surgery both radiological and functional outcome. MATERIALS AND METHODS: A prospective study on twenty patients having persistent aseptic non-union age between 20 and 60 years old, after failed surgical treatment of fractures humeral shaft in Al-Zahra teaching and Al-Kindy teaching hospitals, while infected nonunion, diabetes mellitus, secondary metastasis, smoking, a

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Publication Date
Thu Jan 23 2014
Journal Name
مجلة إبن الھيثم للعلوم الصرفة و التطبيقية
Synthesis of Tetra Dentate N2O2 and their Complexes With Cu[II), Zn[II), Cd[II) and Hg[II) Ions
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Publication Date
Tue Apr 10 2018
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci.
Effect of Scan Rate and pH on Determination Amoxilline Using Screen Printed Carbon Electrode Modified with Functionalized Graphene Oxide
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Graphene oxide GO was functionalized with 4-amino, 3-substituted 1H, 1, 2, 4 Triazole 5(4H) thion (ASTT) to obtain GOT. GOT characterized by FT-IR, XRD.via modification of the working electrode of the SPCE with the prepared nanomaterial (GOT) the effect of scan rate and pH on the determination of Amoxilline (AMOX) was studied using cyclic voltammetry. AMOX show various responses at pH ranging from 2 to 7 and also was observed sharp increase in the oxidation peaks in the pH 3. The formal potential (midpoint) for AMOX was highly pH-dependent. From the effect of scan rate, surface coverage concentration Γ of electroactive species the values of the electron transfer coefficient and the electron transfer constant rate ket was obtained as 5.39×

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Engineering
Upgrading of Alum Preparation and Dosing Unit for Sharq Dijla Water Treatment Plant by Using Programmable Logic Controller System
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One of the important units in Sharq Dijla Water Treatment Plant (WTP) first and second extensions are the alum solution preparation and dosing unit. The existing operation of this unit accomplished manually starting from unloading the powder alum in the preparation basin and ending by controlling the alum dosage addition through the dosing pumps to the flash mix chambers. Because of the modern trend of monitoring and control the automatic operation of WTPs due to the great benefits that could be gain from optimum equipment operation, reducing the operating costs and human errors. This study deals with how to transform the conventional operation to an automatic monitoring and controlling system depending on a Programmable

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Publication Date
Mon Nov 05 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Instruction-oriented Intervention for Primipara Women upon Episiotomy and Self-perineal Care at Ibn Al-Baladi Hospital
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Objective: To identify the effectiveness of instruction oriented intervention for primipara women upon episiotomy and self
perineal care.
Methodology: A quasi-experimental study was carried out to determine the effectiveness of instruction-oriented
intervention for primipara women upon episiotomy and self-perineal care. A purposive "non-probability" sample of (60)
primipara mothers was selected from Ibn AL-Balady Pediatric and Maternity Hospital, Al-russafa, Baghdad. The sample
has been divided into two groups; (30) primipara women who were considered as a study group, and another (30) primipara
women who were considered as a control one. The study group was exposed to an instruction-oriented intervention. While,
the

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Publication Date
Thu Jan 01 2026
Journal Name
Journal Of Nanostructures
Cytotoxic and Antibacterial Activity of Yttrium Oxide Nanoparticle Y2O3 Against Serratia Fonticuli and Citrobacter Kasseri Isolated fFrom Cholangitis Patients
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The rise of antibiotic-resistant bacteria necessitates the exploration of novel antimicrobial agents. Yttrium oxide nanoparticles (Y₂O₃) have shown potential due to their unique physicochemical properties and antibacterial activities against various pathogens. This study investigates the cytotoxic and antibacterial effects of Y₂O₃ nanoparticles against Serratia fonticuli and Citrobacter koseri, bacteria isolated from cholangitis patients. Bacterial strains were isolated from bile specimens and confirmed using standard microbiological techniques. The methods of X-ray diffraction (XRD), (SEM), and Frequency transform-infrared spectroscopic (FT-IR) were used to characterize YO₃ particles. Using a microdilution technique, the minimum

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Publication Date
Sun Jun 13 2021
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Characterization and Anticorrosion Studies of New Co(II), Ni(II), Cu(II), and Zn(II) Schiff Base Complexes
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The research included preparation of new Schiff base (L) by two steps: preparation of precursor [bis(2-formyl-6-methoxyphenyl) succinate] (P) by reacting (3-methoxy salicyl aldehyde) with (succinoyl dichloride) as first step then react the prepared precursor (P) with (ethanethioamide) to have the new Schiff base [bis(2-((ethane thioyl imino) methyl)-6-methoxy phenyl) succinate] (L) as second step. Characterized compounds based on Mass spectra, 1 H, 13CNMR (for ligand (L)), FT-IR and UV spectrum, melting point, molar conduct, %C, %H, and %N, the percentage of the metal in complexes %M, magnetic susceptibility, while study corrosion inhibition (mild steel) in acid solution by weight loss. These measurements proved that by (Oxygen, Nitrogen, a

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Publication Date
Wed Feb 01 2023
Journal Name
Measurement: Sensors
Dynamic monitoring of saturated stiff clay soil foundation structure by falling weight deflectometer system under impact loads sensors effect
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Experiments research is done to determine how saturated stiff clayey soil responds to a single impulsive load. Models made of saturated, stiff clay were investigated. To supply the single pulse energy, various falling weights from various heights were tested using the falling weight deflectometer (FWD). Dynamic effects can range from the major failure of a sensitive sensor or system to the apparent destruction of structures. This study examines the response of saturated stiff clay soil to a single impulsive load (vertical displacement at the soil surface below and beside the bearing plates). Such reactions consist of displacements, velocities, and accelerations caused by the impact occurring at the surface depth induced by the impact loads

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Publication Date
Sat Apr 30 2022
Journal Name
Revue D'intelligence Artificielle
Performance Evaluation of SDN DDoS Attack Detection and Mitigation Based Random Forest and K-Nearest Neighbors Machine Learning Algorithms
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Software-defined networks (SDN) have a centralized control architecture that makes them a tempting target for cyber attackers. One of the major threats is distributed denial of service (DDoS) attacks. It aims to exhaust network resources to make its services unavailable to legitimate users. DDoS attack detection based on machine learning algorithms is considered one of the most used techniques in SDN security. In this paper, four machine learning techniques (Random Forest, K-nearest neighbors, Naive Bayes, and Logistic Regression) have been tested to detect DDoS attacks. Also, a mitigation technique has been used to eliminate the attack effect on SDN. RF and KNN were selected because of their high accuracy results. Three types of ne

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