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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

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
Wed May 10 2023
Journal Name
Journal Of Planner And Development
The effect of urban obsolescence on the quality of the built environment for historical quarters

             The centers of cities and historical quarter are exposed to a severe threat to the values of the physical and legal urban environment as a result of the value deterioration and the emergence, emergence and spread of new values on the intellectual and urban context, which generates the loss of the urban environment for its spatio-temporal continuity, flexibility, adaptation and continuity, and thus urban obsolescence, Hence the problem of the research in “the lack of comprehensiveness of studies on the phenomenon of urban obsolescence and its impact on the decline in the values of the quality of the built environment in historic

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Measuring wisdom of guidance department students in college of education

The present research aims to measure the wisdom among university students and the differences of the concept of wisdom according to the gender of students in college of Basic Education. The sample of the research reached (300) male and female students in the morning studies upon the four stages of the psychological guidance department, the Scale of wisdom has been designed by the researcher herself and the psychometric feature were obtained as validity and Reliability. the researcher used Chi- square to Know the differences between the number of agreed and disagreed students for the wisdom scale, as well as the researcher used person correlation coefficient to Know the reliability of the scale by re test method for wisdom scale , t- test

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Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Solving the Hotdog Problem by Using the Joint Zero-order Finite Hankel - Elzaki Transform

This paper is concerned with combining two different transforms to present a new joint transform FHET and its inverse transform IFHET. Also, the most important property of FHET was concluded and proved, which is called the finite Hankel – Elzaki transforms of the Bessel differential operator property, this property was discussed for two different boundary conditions, Dirichlet and Robin. Where the importance of this property is shown by solving axisymmetric partial differential equations and transitioning to an algebraic equation directly. Also, the joint Finite Hankel-Elzaki transform method was applied in solving a mathematical-physical problem, which is the Hotdog Problem. A steady state which does not depend on time was discussed f

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Publication Date
Mon Dec 11 2017
Journal Name
Al-khwarizmi Engineering Journal
The Effects of Long-Term Operation and High Temperature on Material Properties of Austenitic Stainless Steel Type 321H

Changes in mechanical properties of material as a result of service in different conditions can be provided by mechanical testing to assist the estimation of current internal situation of these materials, or the degree of deterioration may exist in furnaces serviced at high temperature and exceed their design life. Because of the rarity works on austenitic stainless steel material type AISI 321H, in this work, ultimate tensile strength, yield strength, elongation, hardness, and absorbed energy by impact are evaluated based on experimental data obtained from mechanical testing. Samples of tubes are extracted from furnace belong to hydrotreaterunit, also samples from un-used tube material are used to make comparisons between these properti

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Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
Prepositions in the System of Analytical Unites of Modern Russian Language: Functional - Semantic Aspects: Отыменные предлоги В системе аналитических единиц русского языка: функционально-семантический аспект

The present study deals with prepositions in the patterns of analytical unite of modern Russian language out of the functional -semantic aspects, which enhances the lexical semantics.  The study, also, sheds light on the prepositions of semantic derivation that adds value to the meaning of the unites, promotes the appearance of new forms that match the more important diverse complex analytical unit.

В статье рассмотрены отыменные предлоги в системе литических единиц русского языка с позиций функционального и семантического аспектов. Репрезентирована специфика функциониров

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Publication Date
Wed May 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Genetic and Bacteriological Study of Aerobic Bacteria Which Causes Cesarean Section Contamination in Women in The City of Diwaniya

    This study was designed  to stand  on the most important causes of contamination in sesarean section in women by the aerobic bacteria species the bacteria isolates  were diagnosed in the Maternity and Children  Hospital in the Qadsiya province and in the special clinics. Sixty five persent of women having cesarean operation were contaminated with different bacteria in different ratios. Staphylococcus aureus  showed the higher percentage  (62.4) , Pseudomonas.aerogenosa  18% , E.coli 9.5% and Proteus.spp (6,4%).While Streptococcus pyogens showed lowest percentage 3.6% .  The results of antibiotic sensitivity test for all bacteria  isolates showed  Chloramphenicol and Ami

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Publication Date
Tue Oct 20 2020
Journal Name
Journal Of Research In Medical And Dental Science
The Effect of Chicken Eggshell Extract on Microhardness of Artificially Induced Dental Erosion in Permanent Teeth (In Vitro Study)

The Effect of Chicken Eggshell Extract on Microhardness of Artificially Induced Dental Erosion in Permanent Teeth (In Vitro Study), Shatha A Abbas*, Alhan A Qasim

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Publication Date
Sun Jan 01 2023
Journal Name
Caspian Journal Of Environmental Sciences
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Scopus
Publication Date
Mon Aug 07 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Inhibitory Effect of Lactobacillus plantarum and Some Spices in Growth of E. coli O157:H7 in Minced Beef

       Inhibitory effect  of  Lactobacillus plantarum was studied against Escherichia coli O157:H7 in  minced  beef , as well as the effect of some Spices ( Garlic , Cloves and Black Pepper ) was studied against this bacteria . Plate count method was used to estimate the viable cells of  E. coli O157:H7 in the treated meat samples for incubation periods( 0 , 24  and 48) h.   Results showed  that  Lactobacillus plantarum had inhibitory effect  against  E. coli O157:H7 , when reducing the number of cells after 24, 48 h., and reached to Zero after (24) h. As well as Spices in this study had inhibitory activity against  E. coli O157:H7 .Garlic had

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The impact of concentrations of inorganic salts to compromise in rooting branches Genuine apples and apple architecture in vitro

Took apple branches Genuine and Architecture tissue cultured in vitro 3 cm long and planted in the middle of food MS that contains different concentrations of inorganic salts and of Mntmat free growth and incubated Transplanter to study their effect on rooting Aalavra

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