Preferred Language
Articles
/
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
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
SDN-RA: An Optimized Reschedule Algorithm of SDN Load Balancer for Data Center Networks Based on QoS
...Show More Authors
Abstract<p>With the development of cloud computing during the latest years, data center networks have become a great topic in both industrial and academic societies. Nevertheless, traditional methods based on manual and hardware devices are burdensome, expensive, and cannot completely utilize the ability of physical network infrastructure. Thus, Software-Defined Networking (SDN) has been hyped as one of the best encouraging solutions for future Internet performance. SDN notable by two features; the separation of control plane from the data plane, and providing the network development by programmable capabilities instead of hardware solutions. Current paper introduces an SDN-based optimized Resch</p> ... Show More
View Publication
Scopus (3)
Crossref (3)
Scopus Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Evaluation on processing parameter's effects on some mechanical properties of pure magnesium bulk prepared by powder metallurgy
...Show More Authors

View Publication
Crossref (2)
Crossref
Publication Date
Tue Nov 01 2016
Journal Name
Polimery
Synthesis and monomer reactivity ratios of acrylamide with 3-(trimethoxysilyl)propyl methacrylate and tris(methoxyethoxy)vinylsilane copolymers
...Show More Authors

View Publication
Scopus (11)
Crossref (10)
Scopus Clarivate Crossref
Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Complexes of Some Transition Metal with 2-Benzoyl thiobenzimidazole and 1,10-Phenanthroline and Studying their Antibacterial Activity
...Show More Authors

Mixed ligands of 2-benzoyl Thiobenzimiazole (L1) with 1,10-phenanthroline (L2) complexes of Cr(III) , Ni(II) and Cu(II) ions were prepared. The ligand and the complexes were isolated and characterized in solid state by using FT-IR, UV-Vis spectroscopy, 1H, 13C-NMR, flame atomic absorption, elemental micro analysis C.H.N.S, magnetic susceptibility , melting points and conductivity measurements. 2-Benzoyl thiobenzimiazole behaves as bidenetate through oxygen atom of carbonyl group and nitrogen atom of imine group. From the analyses Octahedral geometry was suggested for all prepared complexes. A theoretical treatment of ligands and their metal complexes in gas phase were studied using HyperChem-8 program, moreover, ligands in gas phase

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Dec 01 2023
Journal Name
Case Studies In Chemical And Environmental Engineering
Treatment of petroleum refinery wastewater by an innovative electro-Fenton system: Performance and specific energy consumption evaluation
...Show More Authors

View Publication
Scopus (13)
Crossref (12)
Scopus Crossref
Publication Date
Thu Sep 01 2022
Journal Name
Human Gene
Tissue inhibitor of metalloproteinase-1 (TIMP-1) serum level and genetic polymorphisms associated with cutaneous leishmania infections
...Show More Authors

Introduction: Cutaneous leishmaniasis is considered a parasitic contagion resulting from the flagellated parasite belonging to the genus of Leishmania. Also, cutaneous leishmaniasis is a zoonotic ailment transmitted through the bloodsucking sand-flies bite (belonging to the Phlebotomus genus). The disease's reservoirs included wild or semi-domesticated animals, in general rodents and dogs. Tissue inhibitor metalloproteinase-1 (TIMP-1) is one of the extracellular matrix proteins that have a role in vessel wall degeneration and aneurysm development. In addition, it belongs to the zinc-dependent endopeptidases family that are involved in the degradation of connective tissues proteins which are included in vascular integrity maintenance. The Ge

... Show More
View Publication
Scopus (4)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Tue Dec 31 2013
Journal Name
Al-khwarizmi Engineering Journal
Design of an Adaptive PID Neural Controller for Continuous Stirred Tank Reactor based on Particle Swarm Optimization
...Show More Authors

 A particle swarm optimization algorithm and neural network like self-tuning PID controller for CSTR system is presented. The scheme of the discrete-time PID control structure is based on neural network and tuned the parameters of the PID controller by using a particle swarm optimization PSO technique as a simple and fast training algorithm. The proposed method has advantage that it is not necessary to use a combined structure of identification and decision because it used PSO. Simulation results show the effectiveness of the proposed adaptive PID neural control algorithm in terms of minimum tracking error and smoothness control signal obtained for non-linear dynamical CSTR system.

View Publication Preview PDF
Publication Date
Thu Sep 01 2022
Journal Name
Journal Of Engineering
Design and Implementation of Active Noise Cancellation for Car Cabin on Sulaimania Roads Using Arduino Embedded System
...Show More Authors

Car drivers hear many kinds of noise inside their vehicles' cabins, and the most annoying ones are the noise generated by tires, engines, and outside winds. Noise affects the comfort of the passengers inside the cabin, and it’s sad to say that modern cars are noisier in many kinds of noise signals due to using a lot of plastic materials in new budget cars. For expensive and luxury cars, the problem is solved by using better sound insulation materials, but for the budget ones, the approach used here is effective. It is called Active Noise Cancellation and can be done using analog or digital electronics. An operational amplifier and filters are used for the analog one, and in the digital one, signal processor chips are used. In engineeri

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Apr 01 2019
Journal Name
The Saudi Dental Journal
Implementation and characterization of coating pure titanium dental implant with sintered β-TCP by using Nd:YAG laser
...Show More Authors

Objectives This work presents laser coating of grade 1 pure titanium (Ti) dental implant surface with sintered biological apatite beta-tricalcium phosphate (β-TCP), which has a chemical composition close to bone. Materials and methods Pulsed Nd:YAG laser of single pulse capability up to 70 J/10 ms and pulse peak power of 8 kW was used to implement the task. Laser pulse peak power, pulse duration, repetition rate and scanning speed were modulated to achieve the most homogenous, cohesive and highly adherent coat layer. Scanning electron microscopy (SEM), energy dispersive X-ray microscopy (EDX), optical microscopy and nanoindentation analyses were conducted to characterise and evaluate the microstructure, phases, modulus of elasticity

... Show More
View Publication
Scopus (27)
Crossref (21)
Scopus Clarivate Crossref
Publication Date
Thu Apr 21 2022
Journal Name
Journal Of Ecological Engineering
Simultaneous Adsorption of Ternary Antibiotics (Levofloxacin, Meropenem, and Tetracycline) by SunFlower Husk Coated with Copper Oxide Nanoparticles
...Show More Authors

In this study, a new adsorbent derived from sunflower husk powder and coated in CuO nanoparticles (CSFH) was investigated to evaluate the simultaneous adsorption of Levofloxacin (LEV), Meropenem (MER), and Tetracycline (TEC) from an aqueous solution. Significant improvements in the adsorption capacity of the sunflower husk were identified after the powder particles had been coated in CuO nanoparticles. Kinetic data were correlated using a pseudo-second-order model, and was successful for the three antibiotics. Moreover, high compatibility was identified between the LEV, MER, and TEC, isotherm data, and the Langmuir model, which produced a better fit to suit the isotherm curves. In addition, the spontaneous and exothermic nature of the adso

... Show More
Crossref (29)
Crossref