The research aims at introducing accountability creative and the factors influencing or helping to Do in Iraqi companies, was launched two assumptions first that he was effect with significance to a number of factors in the direction of departments in Iraqi companies to practice creative accounting , were selected (9) factors believed to researchers it's most influential, and second that there importance of significance for a number of ways or methods to prevent or combat creative accounting , and the purpose of testing hypotheses have been designed questionnaire was distributed to a sample of 48 individual practitioners accountable in Iraqi companies and auditors in charge of auditing the accounts of those companies , after anal

The aim of this paper, study the effect of carbon nanotubes on the electrical properties of polyvinylchloride. Samples of polyvinylchloride carbon nanotubes composite prepared by using hot press technique. The weight percentages of carbon nanotubes are 0,5,10 and 20wt.%. Results showed that the D.C electrical conductivity increases with increasing of the weight percentages of carbon nanotubes. Also, the D.C electrical conductivity changed with increase temperature for different concentrations of carbon nanotubes. The activation energy of D.C electrical conductivity is decreased with increasing of carbon nanotubes concentration.

The research aimed to identify the causal relationship between forgiveness and psychological hardness for university students, by answering the following questions: Does forgiveness cause psychological hardiness? Does psychological hardiness cause forgiveness? Is the relationship between the two variables a reciprocal relationship? The research sample consisted of (300) male and female students from the universities of Baghdad and Al-Mustansiriya University. To extract the psychometric properties of the two scales: forgiveness and psychological hardiness, a sample of (50) male and female students employed to repeat the test, making the six connections between the two research variables. To determine the causal relationship, The Pearson c

In this study abundance and composition of zooplanktons in the Indus River Estuary was conducted to examine habitat characteristics and its impact on tiny organisms. Overall 30,656 individuals were identified and segregated into seven major groups including Copepods, Cnidarians, Decapods, Mollusk, Pisces, Amphipods and Chaetognaths. For better understanding they were further divided into eighteen planktonic categories. Among them Lucifer spp. comprises of 52.21% was the most abundant group with a peak appeared in March whereas Chaetognaths were rarely observed in the entire study period. Species diversity exhibited a mixed trend with the highest values (0.776) of dominance observed in spring (March). The results of Canonical Corresponden

This study seeks to define the idea of ​​abstraction in the rules of criminalization and punishment and to indicate the extent of privacy that it enjoys in the field of criminalization and punishment, which is represented in the fact that it is not absolute as in the general legal rule, but rather it is restricted by several restrictions, which are due to the nature of this law and the basic functions it performs in society and the nature of The penalties it contains and its aim, which is represented in achieving public deterrence, private deterrence, and justice. This study also explains the importance of abstraction in the rules of criminalization and punishment, represented in achieving justice and equality among all individuals,

The banking secret is a basic rule and the cornerstone of banking life, its historical roots are rooted in the history of ancient civilizations, and commitment to the capital attracts customers by ensuring that the bank keeps their business secret. This is important for the national economy ensure that the legislation regulates compliance with bank secrecy in its laws, making disclosure of the bank secret punishable, in addition to calculating the criminal effects on the bank employee, but also against the bank itself.

Humans knew writing and to blog motivated by the need for registration and documentation, and tried from the very beginning of research to find the most suitable material for this purpose, he used many different materials in form, nature, and composition, so it is written on the mud by the ancient Sumerian people in different forms and when the text is long Numbered as the pages of the book at the present time, this research will deal with the damage to manuscripts and then find ways to address them.

       This paper treats the interactions among four population species. The system includes one mutuality prey, one harvested prey and two predators. The four species interaction can be described as a food chain, where the first prey helps the second harvested prey. The first and the second predator attack the first and the second prey, respectively, according to Lotka-Volterra type functional responses. The model is formulated using differential equations. One equilibrium point of the model is found and analysed to reveal a threshold that will allow the coexistence of all species. All other equilibrium points of the system are located, with their local and global stability being assessed. To back up the conclusions of the mathema