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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
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
الاديب الكاتب والمؤرخ الفقيه يحيى بن خلدون (ت 780هـ/ 1379م) كاتب ديوان الانشاء في دولة بني زيان (633-962هـ/ 1235-1554م) بتلمسان
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    A prominent figure such as Yahya bin Khaldoun and a scholar of the moroccan countries in the medieval era, and had a special place in the history of the country and the state of Bani Zayan, and the positions he occupied in it and left his scientific, literary and historical traces, leaving him an imprint in the course of history and its events, and in this study
I dealt with the research: his personal life : his name and lineage, then his upbringing and his family.

    The aim of the study is to know this character in the details of his personal and scientific life, according to the historical descriptive research method, including description and presentation of events, and linking them in a

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Publication Date
Sun May 06 2007
Journal Name
كلية التربية البدنية وعلوم الرياضة/جامعة بغداد .
تأثير التمرينات الاوكسجينية واللاأوكسجينية في الوحدة التدريبية لتطوير بعض القدرات الوظيفية والبدنية للاعبي كر ة القدم بعمر (13-14)سنة. رسالة ماجستير
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Publication Date
Sun Mar 12 2017
Journal Name
مجلة كلية مدينة العلم الجامعة
تخطيط اوقات انجاز الهيئات الرقابية لدائرة تدقيق نشاط التمويل والتوزيع في ديوان الرقابة المالية الاتحادي باستخدام إنموذج التخصيص العام مع تطبيق عملي
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تم في هذه الدراسة أعادة التخطيط لتوزيع الهيئات الرقابية على االدارات الخاضعة لتدقيقها لدائرة تدقيق نشاط التمويل والتوزيع في ديوان الرقـابة المالية االتحادي ، وتم بناء أنموذج التخصيص العـام اعتمادا"على لسنة أنجاز أعمال الهيئات الرقابية لالدارات الخاضعة (2016 (أوقـات,حيث أنـه تـم بنـاء أنموذج ريـاضي لتدقيقهاللمجموعة االولى لهيئات هـذه الدائرة وذلك للحصول علىالتخصيص األمثل للهيئات الـرقـابية على االدارات وي

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Publication Date
Tue Jan 26 2021
Journal Name
Journal Of Antimicrobial Agents
Antifungal Activity Evaluation of Co(II), Ni(II), Cu(II), Zn(II) and Fe(III) Mixed Ligand Complexes with Different Schiff Bases
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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Medicinal And Chemical Sciences
Synthesis, Characterization, and Biological Activity of New Metal Ion Complexes with Schiff Base (Z)-3((E)-2-Hydroxybenzylidene) Hydrazineylidene) Indolin-2-One
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The study involved preparing a new compound by combining between 2-hydroxybenzaldehyde and (Z)-3-hydrazineylideneindolin-2-one resulting in Schiff bases and metal ions: Mn(II), Co(II), Ni(II), Cu(II), and Zn(II) forming stable minerals-based-Schiff complexes. The formation of resulting Schiff bases is detected spectrally using LC-Mss which gave corresponding results with theoretical results, 1H-NMR proves the founding of N=CH signal, FT-IR indicates the occurrence of imine band and UV-VIs mean is proved the ligand formation. On the other hand, minerals-based-Schiff was characterized using the same spectral means that relied with ligand (Schiff bases). Those means gave satisfactory results and proved the suggested distinguishable geometries.

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Publication Date
Thu Nov 20 2025
Journal Name
Sciences Journal Of Physical Education
Use different means rehabilitative according some bio-kinematics variables and their impact on increasing range of motion for people with shoulder joint
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Publication Date
Sat Jan 01 2022
Journal Name
P J M H S
Synthesis and Spectro Scopic Study of Some Metal Transition Amino Organic Compounds with N-(2-OXO-1,2-Dihydropyrimidin-4- Ylcarbamothioyl) Acetamide (DPA)
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A New ligand, N-(2-oxo-1,2- Dihydropyrimidin-4- ylcarbamothioyl) Acetamide (DPA) was prepared by reaction of iso thiosyanate derivative with Cytosine. The ligand has been characterized through elemental analysis, H1 NMR, C13NMR, FT-IR, and UV Visible spectra, such ligand’s transition metal complexes have been characterized through conductivity measurement, FT-IR, UV Visible spectra and magnetic susceptibility, all the complexes of this ligand are solid crystal and molar ratio (2:1) (ligand: metal). The form of molecular for these complexes octa hedral. The general formula [M(DPA)2Cl2], where M+2 = (Mn, Co, Ni, Cu, Zn, Cd, Hg).

Publication Date
Thu Aug 08 2024
Journal Name
Journal Of Inorganic And Organometallic Polymers And Materials
Schiff-Base System of Glutaraldehyde Crosslinked Chitosan-Algae-Montmorillonite Clay K10 Biocomposite: Adsorption Mechanism and Optimized Removal for Methyl Violet 2B Dye
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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Preparation-and Spectroscopic Characterization of Transition Metal Complexes with Schiff base 2-[1-(1H-indol-3-yl)ethylimino) methyl]naphthalene-1-ol
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The ligand 2-[1-(1H-indol-3-yl)ethylimino) methyl]naphthalene-1-ol, derived from 1-hydroxy-2-naphthaldehyde and 2-(1H-indol-3-yl)ethylamine, was used to produce a new sequence of metal ions complexes. Thus ligand reactions with NiCl2.6H2O, PdCl2, FeCl3.6H2O and H2PtCl6.6H2O were sequentially made to collect mono-nuclear Ni(II), Pd(II), Fe (III), and Pt(IV). (IR or FTIR), Ultraviolet Reflective (UV–visible), Mass Spectra analysis, Bohr-magnetic (B.M.), metal content, chloride content and molar conductivity have been the defining features of the composites. The Fe(III) and Pt(IV) complexes have octahedral geometries, while the Ni(II) complex has tetra

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Nanomaterials
Comparative Studies on Thermal Performance of Conic Cut Twist Tape Inserts with SiO<sub>2</sub>and TiO<sub>2</sub>Nanofluids
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This paper presents a comparison study on thermal performance conic cut twist tape inserts in laminar flow of nanofluids through a constant heat fluxed tube. Three tape configurations, namely, quadrant cut twisted tape (QCT), parabolic half cut twisted tape (PCT), and triangular cut twisted (VCT) of twist ratioy= 2.93 and cut depthde= 0.5 cm were used with 1% and 2% volume concentration of SiO2/water and TiO

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