The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am

Objective: The study aimed to evaluate knowledge and practices of nursing staff at the orthopedic units
regarding the existing care of patient with skin traction.
Methodology: The sample consists of (40) nurses, (20) of them from Emergency Teaching Hospital in Duhok
and the other (20) of them from Erbil Teaching Hospital in Erbil from 1st Dec. 2004 to the end of June 2005 in
Kurdistan Region.
Two instruments were constructed to evaluate knowledge and practices. Evaluation of knowledge was done by
using of multiple choice questions composed of (25) questions, and evaluation of practice was done by using the
observational check list which consist of four main category (pre skin traction, during skin traction, post skin

Background: Antimicrobial prescribing patterns have an important role in the emergence of resistance, and community pharmacists have a substantial influence on this issue. Objective: To assess community pharmacists' behaviors and attitudes toward antimicrobial dispensing, determine their proportions and categories, and examine the underlying rationales for this practice. Methods: A descriptive cross-sectional survey of community pharmacists in Iraq was conducted from June to August 2023, using a self-administered validated questionnaire. The attitudes, practices, and motivations driving the distribution of antimicrobials without a prescription (AWP) were explored in three areas. Results: A sizable proportion (61.6%) of respondents rejected

Image of landsate-7 taken by thematic mapper was used and classified using supervised method. Results of supervised classification indicated presence of nine land cover classes. Salt-soils class shows the highest reflectance value while water bodies' class shows the lowest values. Also the results indicated that soil properties show different effects on reflectance. There was a high significant positive relation of carbonate, gypsum, electric conductivity and silt content, while there was a week positive relation with sand and negative relation with organic matter, water content, bulk density and cataion exchange capacity.

Image of landsate-7 taken by thematic mapper was used and classified using supervised method. Results of supervised classification indicated presence of nine land cover classes. Salt-soils class shows the highest reflectance value while water bodies' class shows the lowest values. Also the results indicated that soil properties show different effects on reflectance. There was a high significant positive relation of carbonate, gypsum, electric conductivity and silt content, while there was a week positive relation with sand and negative relation with organic matter, water content, bulk density and cataion exchange capacity.

Tensile strength is a critical property of Hot Mix Asphalt (HMA) pavements and is closely related to distresses such as fatigue cracking. This study aims to evaluate methods for assessing fatigue cracking in Asphalt Concrete (AC) mixes. In order to achieve optimum density at different binder contents, the mixes were compressed using a gyratory compactor. Tensile strength was assessed using the Indirect Tensile (IDT) and Semi-Circular Bend (SCB) tests. The results showed that the tensile strength measured by the SCB test was consistently higher than that measured by the IDT test at 25 °C. In addition, the SCB test showed a stronger correlation between increasing binder content and tensile strength. For binder contents ranging from 4

The transverse electron scattering form factors have been studied for low –lying excited states of 7Li nucleus. These states are specified by J? T= (0.478MeV), (4.63MeV) and (6.68MeV). The transitions to these states are taking place by both isoscalar and isovector components. These form factors have been analyzed in the framework of the multi-nucleon configuration mixing of harmonic oscillator shell model with size parameter brms=1.74fm. The universal two-body of Cohen-Kurath is used to generate the 1p-shell wave functions. The core polarization effects are included in the calculations through effective g-factors and resolved many discrepancies with experiments. A higher configuration effect outside the 1p-shell model space, such

Thoudy sustainable development attention of researchers and scholars at various orientations intellectual economies were or Ssayasn, or others as gaining the process of paramount importance in the light of major developments and unprecedented in the modern world at the levels of all and which turned the world sprawling into something like a global village is small, being aimed at elimination of backwardness and development branches of the national economy and raise the level of economic performance, and what was the province of Kurdistan-Iraq from areas with privacy clear and meets the elements of economic development has seen the movement of economic development and social with special features de facto geographical, political a

     Malnutrition, anemia, and micronutrient deficits may be associated with Enterobius vermicularis infection. Hence, the subject has recently received a lot of attention. The goal of this study was to analyse the nutritional, hematological and micronutrient status of children infected with E. vermicularis. This research was carried out in Baghdad from October 2021 to the end of March 2022. The study comprised 100 children of both sexes, ranging in age from 3-16 years. All individuals nutritional status was assessed using the weight-for-age Z score and the height-for-age Z score. As well as cellophane tape samples and blood samples were collected from all individuals. The cellophane tape samples were examined under microscope f

The performance of flexible pavements is significantly impacted by the permanent deformation (rutting) of asphalt pavements. Rutting shortens the pavement's useful service life and poses significant risks to those using the highway since it alters vehicle handling characteristics.. The aim of this research is to evaluate the permanent deformation of asphalt mixtures under different conditions,to achieve this aim 108 cylindrical specimens has been prepared and tested under repeated loading in uniaxial compression mode. Five factors were considered in this research, these factors represent the effect of environmental condition and traffic loading as well as mixture properties, they include testing temperature, loading condition (stress level