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

Morphologies of ceramic hollow fiber membranes prepared by a combined phase-inversion and sintering method were studied. The organic binder spinning solution containing suspended Al₂O₃ powders was spun to a hollow fiber precursor, which was then sintered at elevated temperatures( 300 ˚C, 1400 ˚C, 25 ˚C) in order to obtain the Al₂O₃ hollow fiber membranes. The spinning solution consisted of polyether sulfone (PES), N-methyl-2-pyrrolidone (NMP), which were used as polymer binder, solvent, respectively. The prepared Al₂O₃ hollow fiber membranes were characterized by a scanning electron microscope (SEM). It is believed that finger-like void formation in asymmetric ceramic membranes is initiated by hydrodynamically unstable vis

The external shocks are one of the phenomena that the Iraqi economy is exposed to over a period of time. It is referred to as changes and events that come from outside the economic system and extends to many economic variables. However, foreign direct investment may be severely affected due to the extreme sensitivity to changes and local and international developments. This type of trauma and its characteristics to help manage and cope with external shocks, and in order to avoid the standard problems experienced by some models of simple linear regression, multi-linear regression models were used with variables Scientific and other dummy variables .

        The study foun

This study was contacted on Orchidaceae, it is a second largest family in flowering plants, comes
after Asteraceae, and approximately has 25,000–30,000 species in 750–800 genera in the world.
This study included 10 genera, Anacamptis (five species), Androrchis (two species),
Cephalanthera (one species), Dactylorhiza (three species), Epipactis (two species),
Himantoglossum (two species), Limodorum (one species), Neotinea (one species), Ophrys (seven
species ), and Orchis (four species). The name abbreviation of authors of plant names follows the
International Plant Name Index (IPNI) (https://www.ipni.org/). Images of type collections of most
species were checked on virtual herbaria (https://he

Linguistic studies present a distinguished place among modern human studies, as we find this clear in the scientific research institutions of the developed nations, it is the main pillar in the strengthening of links and consolidation pillars between individuals and groups. It is a language and between people's thoughts, feelings and actions, and has been able to show that language is not only a tool of expression but is closely linked to the intellectual, emotional and social life of these people individuals and groups.
    The derivation is a major step in Arabic in classifying formulas into weights with special morphological values; these are of great importance in sentences and structures that are the domain of the searc

In this experimental study, which was carried out in photonics laboratory at Strathclyde University, UK, dynamics of a multi-Quantum well semiconductor active medium laser, was studied. This is in order to study its emission stability and pulse shape development under the influence of strong optical feedback level with different deriving currents, in the free space transmission medium. An external stable resonator was constructed by inserting high reflectivity dielectric mirror outside the laser output, 20 cm apart from it, which is an extralarge external cavity. Controlling the reflected back optical power was done by using a nonpolarized (50:50) beam splitter. The external resonator supported by focusing (plano-convex) lens in order to

In this study, investigations of structural properties of n-type porous silicon prepared by laser assisted-electrochemical etching were demonstrated. The Photo- electrochemical Etching technique, (PEC) was used to produce porous silicon for n-type with orientation of (111). X-ray diffraction studies showed distinct variations between the fresh silicon surface and the synthesized porous silicon surfaces. Atomic force microscopy (AFM) analysis was used to study the morphology of porous silicon layer. AFM results showed that root mean square (RMS) of roughness and the grain size of porous silicon decreased as etching current density increased. The chemical bonding and structure were investigated by using fourier transformation infrared spec

The esophageal morphology of domestic fowl (Gallus gallus domesticus) was investigated to fillthe dearth of information on the morphology of esophagus from available literature and help inunderstanding its digestive tract biology. The esophagus is under study as musculomembranous tubularshape, it began from oropharyngeal cavity and terminated on the proventriculus. The esophagus wasdivided into three regions are represented by cervical part, crop, and Thoracic part. Internal lining of theesophagus consisted of un-branched straight longitudinal folds The length of the cervical part, crop andthoracic part were 11.5 cm, 3.5 cm, 6 cm respectively.

The present study aimed to investigate the morphological and histological structure of pancreas in the bat,(Pipistrellus kuhlii). Pancreas was represented by compact pancreatic tissue which is divided into three parts : head , body and tail, its color is whit to yellow. The pancreatic tissue is located in the abdominal cavity near to the mass of intestine in the mesenteric network , which is connected with the coiled region of the duodenum in one side and with the extended mesenteries between the dorsal part of stomach and the abdominal part of spleen from the other side. The pancreas gland is surrounded by a loose connective tissue, the trabeculae are extended from it and divided the gland into many lobules which are different in shape

Change the morphological characteristics with the change of the factors affecting it has been shown that the Tigris River has the characteristics of the morphology of the low values in terms of depth, width and perimeter wet and gradient which in turn affected the morphological and other characteristics in terms of the direction and pattern of runoff came through the study of 48 cross-section is taken of the Tigris River Year 2008 by section for each 1 km, it has been shown that the average width of the Tigris River does not exceed 221.1 meters and the average depth of 3.9 meters either wet ocean amounted to 268.9 meters and changed the cross-section area of the last section at a rate of 4594.3 square meters, and through the study turned