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
Rehabilitation robotics has developed into an interdisciplinary field which uses mechanical design and control theory and optimization techniques together with information technologies to create better recovery results for people who suffer from motor disabilities. The present review assesses rehabilitation robotics research through engineering application studies which use more than 120 peer-reviewed articles published between 2014 and 2024. The discussion covers four main areas which include control strategies that start from basic PID methods and extend to sophisticated adaptive and intelligent control systems. The study utilizes bio-inspired and metaheuristic optimization methods to enhance system functionality and develop control paths
... Show MoreSome genetic factors are not only involved in some autoimmune diseases but also interfere with their treatment, Such as Crohn's disease (CD), Rheumatoid Arthritis (RA), ankylosing spondylitis (AS), and psoriasis (PS). Tumor Necrosis Factor (TNF) is a most important pro-inflammatory cytokine, which has been recognized as a main factor that participates in the pathogenesis and development of autoimmune disorders. Therefore, TNF could be a prospective target for treating these disorders, and many anti-TNF were developed to treat these disorders. Although the high efficacy of many anti-TNF biologic medications, the Patients' clinical responses to the autoimmune treatment showed significant heterogeneity. Two types of TNF receptor (TNFR); 1 an
... Show MoreSpectrophotometric method was developed for the determination of copper(II) ion. Synthesized (2,2[O-Tolidine-4,4-bis azo]bis[4,5-diphenyl imidazole]) (MBBAI) was used as chromogenic reagent at pH=5. Various factors affecting complex formation, such as, pH effect, reagent concentration, time effect and temperature effect, have been considered and studied. Under optimum conditions concentration ranged from (5.00-80.00) µg/mL of copper(II) obeyed Beer`s Low. Maximum absorption of the complex was 409nm with molar absorpitivity 0.127x104 L mol-1 cm-1. Limit of detection(LOD) and Limit of quantification were 1.924 and 6.42 μg/mL, respectively.
... Show MoreExpanded use of antibiotics may increase the ability of pathogenic bacteria to develop antimicrobial resistance. Greater attention must be paid to applying more sustainable techniques for treating wastewater contaminated with antibiotics. Semiconductor photocatalytic processes have proven to be the most effective methods for the degradation of antibiotics. Thus, constructing durable and highly active photocatalytic hybrid materials for the photodegradation of antibiotic pollutants is challenging. Herein, FeTiO3/Fe-doped g-C3N4 (FTO/FCN) heterojunctions were designed with different FTO to FCN ratios by matching the energy level of semiconductors, thereby developing effective direct Z-type heterojunctions. The photodegradation behaviors of th
... Show MoreThe objective of this paper is to improve the general quality of infrared images by proposes an algorithm relying upon strategy for infrared images (IR) enhancement. This algorithm was based on two methods: adaptive histogram equalization (AHE) and Contrast Limited Adaptive Histogram Equalization (CLAHE). The contribution of this paper is on how well contrast enhancement improvement procedures proposed for infrared images, and to propose a strategy that may be most appropriate for consolidation into commercial infrared imaging applications.
The database for this paper consists of night vision infrared images were taken by Zenmuse camera (FLIR Systems, Inc) attached on MATRIC100 drone in Karbala city. The experimental tests showed sign
This work introduces a new electrode geometry for making holes with high aspect ratios on AISI 304 using an electrical discharge drilling (EDD) process. In addition to commercially available cylindrical hollow electrodes, an elliptical electrode geometry has been designed, manufactured, and implemented. The principal aim was to improve the removal of debris formed during the erosion process that adversely affects the aspect ratio, dimensional accuracy, and surface integrity. The results were compared and discussed to evaluate the effectiveness of electrode geometry on the machining performance of EDD process with respect to the material removal rate (MRR,) the electrode wear rate (EWR), and the tool wear ratio (TWR). Dimensional features an
... Show MorePolycrystalline Cadmium Oxide (CdO) thin films were prepared using pulsed laser deposition onto glass substrates at room temperature with different thicknesses of (300, 350 and 400)nm, these films were irradiated with cesium-137(Cs-137) radiation. The thickness and irradiation effects on structural and optical properties were studied. It is observed by XRD results that films are polycrystalline before and after irradiation, with cubic structure and show preferential growth along (111) and (200) directions. The crystallite sizes increases with increasing of thickness, and decreases with gamma radiation, which are found to be within the range (23.84-4.52) nm and (41.44-4.974)nm before and after irradiation for thickness 350nm and 4
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