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
Fri Jun 01 2018
Journal Name
أ.م. حسين علي خضير بهاري
Symbolism of Jekor Village in the Poetry of the Iraqi Poet Badr Shakir as-Sayyab
...Show More Authors

The paper aims at making the Russian reader acquainted with the Iraqi Poet Badr Shakir as-Sayyab, and showing the effect of the village and the city in his soul, the theme which is reflected in his poetry. Therefore, the researcher has translated the verses pertaining to this topic from Arabic into Russian so as to make the Russian reader know the important phases that talk about the village and city. The researcher has concluded that the theme of place, village and city has occupied a good portion of As-Sayyab's poetry, and that he (the poet) hated the city and expressed his wrath against it, because he viewed the city as embodiment of money and the degeneration of man. As opposed to this, As-Sayyab he loved being a farmer, and was

... Show More
Publication Date
Sun Jan 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
The effect of the Persian Lexemes on the dialect of the Iraq socethren marches لهجهء اهوار جنوب عراق وتأثر آن به واﮊه هاى فارسى
...Show More Authors

چکیده

کشورعراق مرزهای زمینی ایران دارد که علاوه بر این ، مشترکات وروابط متعدد اقتصادی ،سیاسی، فرهنگی ودينى ميان هر دو ملت می باشند . عراق بعلت موقعیت جغرافیایی ونزدیکی به ایران سهم بیشتری برای ورود واژه های فارسی به لهجه ی خود داشت ، علاوه بر این رویدادهای سیاسی متقابل قدیم و جدید میان دو کشور سبب ورود بسیاری از لغات فارسی به لهجه ی عراقی شد که کاربرد این لغات هم اکنون در لهجه ی عراقی آشکار است ، ای

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 15 2021
Journal Name
المجلة العربية للبحوث الادبية والانسانية
Service Leadership and Customer Satisfaction Under COVID-19 Pandemic Crisis : An Empirical Research for Leaders of Public Organizations in Iraq
...Show More Authors

The current research aims to identify the degree to which a sample of managers in public organizations appreciated the level of application of the service leadership style from their point of view, and its relationship to the customer satisfaction index in light of the (Covid-19) pandemic, to achieve this, the researcher followed the experimental approach by applying a questionnaire that included two axes, The first: to measure the level of service leadership according to the scale (D. Van Dierendonck and I. Nuijten, 2011), which includes (8) dimensions (empowerment, stand back, accountability, courage, forgiveness, Authenticity, humility, stewardship). The second axis: to measure the level of customer satisfaction according to (Askim, 2004

... Show More
Preview PDF
Publication Date
Fri Dec 31 2010
Journal Name
Journal Of Legal Sciences
The Moment of Contract Formation under the United Nations Convention on Contracts for the International Sale of Goods (1980) – A Comparative Study
...Show More Authors

There are two ways that the contract might be formed with (contracting between persons who are attended and contracting between absence persons).the need for determining the precise moment of the contract , is so clear because there is a specify period separate between the declaration of acceptance and the knowledge with it .and it is clear from the four theories known for jurisprudence (theory of the declaration of the acceptance, theory of exporting the acceptance , theory of the arrival of the acceptance , theory of the knowledge with the acceptance ) . It is difficult to promote one theory on another one if we look at each one and the justification of its supporters and what the opponents of each theory expose. Legal background and diff

... Show More
View Publication
Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Anatomical study of Solanum nigrum L. from Solanaceae family growing in Iraq
...Show More Authors
Abstract<p>The most important features that we have reached through this study, are shown the cross-section of root were in the secondary growth stage and the epidermis of leaf were studded by stomata complex, the type of it was anomocytic that’s mean no have subsidiary cells around the guard cells, the mesophyll bifacial also the midrib region of leaf like the pear and the vascular bundle located in the center crescent in shape. The cross-sections of petiole ovate shape with two ears in the lateral side and the vascular bundles crescent in shape. The cross-section of fruits circular component of three-layer the outer layer pericarp, mesocarp, and the endocarp, surrounding the ovary or the see</p> ... Show More
View Publication
Scopus (5)
Crossref (1)
Scopus Crossref
Publication Date
Sun Mar 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Detection and isolation of flavonoids from Calendula officinalis (F.Asteraceae) cultivated in Iraq
...Show More Authors

Calendula officinalis L. (Asteraceae) known as marigold is known to have several pharmacological activities and used for the treatment of several diseases as measles, jaundice, constipation and several inflammations. Marigold flowers contain several chemical constituents mainly flavonoids, triterpenoids and essential oil. In this study marigold flowers cultivated in Iraq had been investigated for its flavonoids content. The study revealed the presence of quercetin and kaempferol glycosides and the absence of myricetin glycosides. The flowers were extracted with ethanol 70% fractionated with different solvent and the flavonoids were isolated by preparative HPLC. The isolated flavonoids were identified by measuring melting points, UV, IR,

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 20 2023
Journal Name
Bulletin Of The Iraq Natural History Museum
IDENTIFICATION OF HARD TICKS FROM BUFFALO BUBALUS BUBALIS (LINNAEUS, 1758) IN IRAQ
...Show More Authors

Ticks (Acari: Ixodidae) are ectoparasites that infest livestock in every geographic region of the world and are vectors of several viral, bacterial, and protozoan pathogens to both animals and humans. There is little information is available is about tick presence in Buffalo Bubalus bubalis (Linnaeus, 1758) (Artiodactyla, Bovidae) in Iraq. The current study determined the species of ticks parasitizing Buffalo in some central and southern regions included: Baghdad (Al Fathelia), Karbala (Al-Hussainia), Wasit (Kut and Al-Suwairah), Al-Qadisia (Al- Diwaniyah, Al- Saniya, Al-Mihnawea, and Afak), Thi Qar (Al-Nasiriyah and Al-chibayish), Missan (Amara and Qalaat Salih) and Basrah (Al-Haretha, Al-Madena and Al-Deer). A total of 150 Buffal

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (2)
Scopus Crossref
Publication Date
Mon Sep 12 2022
Journal Name
Biomedicine
An assessment of serum interleukin - 39 in rheumatoid arthritis patients from Iraq
...Show More Authors

Introduction and Aim: The pro-inflammatory cytokine IL-39, a member of the IL-12 family plays a key role in the inflammatory response by modulating immune cell activity and inflammation. A literature search shows no study undertaken for the effect of IL-39's on arthritis so far. Hence, the purpose of this study was to investigate the role of IL-39 in rheumatoid arthritis. Materials and Methods: This study involved 80 patients with rheumatoid arthritis registered at the Rheumatology Clinic at Baghdad teaching hospital. The patients were divided into three groups based on treatments received. Group 1 included patients who were not on any treatment for arthritis, Group 2 with patients on hydroxychloroquine and or prednisone treatment,

... Show More
View Publication
Scopus (4)
Crossref (1)
Scopus Crossref
Publication Date
Wed Aug 30 2023
Journal Name
Iraqi Journal Of Science
Assessment of Ambient Air Quality in Neonatal Incubators at Selected Sites of Baghdad Hospitals
...Show More Authors

     An infant incubator in the neonatal intensive care unit (NICU) is a medical instrument of care that provides oxygen, warmth and moisture to a newborn baby. Due to environmental conditions affecting the infants foster babies may experience discomfort and pain at some point. Thus, this study aimed to assess ambient air quality in neonatal incubators to improve the environmental quality of neonatal intensive care units and safety. Air pollutants concentrations consisting of particulate matter (pm2.5, pm10), hydrocarbons (HOCH), volatile organic compounds (VOC), air quality index (AQI), humidity and temperature, were measured at four selected Baghdad hospitals (Al-Karkh and Rusafa) . The results showed that the increase in rela

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Financial and administrative corruption: concept, causes, types and ways to address them in Iraq
...Show More Authors

Abstract:-

The phenomenon of financial and administrative corruption is not the result today, but not tied to time or designated place, he is the scourge is rampant in all countries of the world, without exception, those developed and developing, a phenomenon that crossed national boundaries and become withstand a global character, and corruption is limited to communities of particular economic systems without the other, but suffered Throughout history most societies to varying degrees, Iraq is one of the countries that suffered and continues to suffer from corruption, which has become, B grumble in most of the Iraqi state institutions, especially after the occupation in 2003 as administrative corruption in Iraq arrived i

... Show More
View Publication Preview PDF
Crossref