The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors u

Experiment was conducted using clay pots at botanical garden of Department of Biology/ College of Education for Pure Science / Ibn –AL- Haitham, University of Baghdad during the growth season of (2013-2014).The experiment aimed to study the effect of NPK Zn fertilizer in (15-15-15-1)% with the levels 0.2, 0.4, 0.6 grams per five kilograms soil based on (80, 120, 240 kg per Hectare)in some of morphological characters and yield of Vigna radiatia. The results showed a significant increase in plant height, dry weight, biological yield, economic yield, weight of 100 seeds, harvest index, absolute growth rate (AGR) were all increased and amount of output compared with control plants.

In this study, evaluate the impact of organic extracts of leaf butterfly Albzl in some aspects of life has been affected performance ratio destruction of eggs increased by 0.8% extract Alorat ethanol solvent, ethyl acetate and hexane, respectively ..

The family Chalcididae (Order: Hymenoptera) is known as one of the large chalcidoid wasps with some distinct morphological characters. The first occurrence of two parasitoid species belonging to this family was reported in the Al-Husayniya district Karbala Province, Iraq; which are: Brachymeria podagrica (Fabricius, 1787) and Chalcis myrifex (Sulzer, 1776). Both species were collected by using the sweeping net from orchards during July 2020.

The purpose of this study is designate quenching and tempering heat treatment by using Taguchi technique to determine optimal factors of heat treatment (austenitizing temperature, percentage of nanoparticles, type of base media, nanoparticles type and soaking time) for increasing hardness, wear rate and impact energy properties of 420 martensitic stainless steel. An (L₁₈) orthogonal array was chosen for the design of experiment. The optimum process parameters were determined by using signal-to-noise ratio (larger is better) criterion for hardness and impact energy while (Smaller is better) criterion was for the wear rate. The importance levels of process parameters that effect on hardness, wear rate and impact energy propertie

We know that the experiments which conducted by latin square in one location or in one period (season), but there are many cases that need to conduct the same experiments in many locations or in many periods (seasons) to study the interaction  between the treatments and locations or between the treatments and periods (seasons) .In this research we present  an idea for  conduct  the experiment in several locations and in many period (seasons) by using LSD , it represent  acontribution in the area of design and analysis of experiments ,we had written. we had written (theoretically)  the general plans, the mathematical models for these experiments, and finding the derivations of EMS for each component (

The research focused on important legal issues that have been formulated in questions such as: What is the concept of immunity and what is its purpose? , In other words immunity from whom? In what circumstances?

We also ask ,Does sovereign immunity principle , apply as absolute doctrine  or have limitations been dealt with in national jurisdiction? On the question of what are the grounds for the distinction and partnership between the concept of sovereign immunity and the concept of diplomatic immunity?

Has sovereign immunity been affected by the pursuit of grave and terrorist violations, in particular, contrary to what international practices have been in the past as a sanctuary in which states and officials are pro

Sansevieriatrifasciata was studied as a potential biosorbent for chromium, copper and nickel removal in batch process from electroplating and tannery effluents. Different parameters influencing the biosorption process such as pH, contact time, and amount of biosorbent were optimized while using the 80 mm sized particles of the biosorbent. As high as 91.3 % Ni and 92.7 % Cu were removed at pH of 6 and 4.5 respectively, while optimum Cr removal of 91.34 % from electroplating and 94.6 % from tannery effluents was found at pH 6.0 and 4.0 respectively. Pseudo second order model was found to best fit the kinetic data for all the metals as evidenced by their greater R2 values. FTIR characterization of biosorbent revealed the presence of carboxyl a

This research is considered as the beginning of other studies about the iraqi the public and their relationship with the various state institutions. Recently, such studies used to be almost non-existent. The main characteristic that distinguishes the scientific studies, is the fact that it involves a specific problem that needs to be studied and analysed from multiple aspects, otherwise the definition of problem identification wouldn’t have been narrowing the topic into what the researcher wants to address, also not what the title is referring to as topics which the researcher doesn’t want to address. The problem in this research resides in the lack of well planned scientific programs that aims at building a positive mental picture a

Our goal in this research, some new nucleoside analogues was synthesized. Starting from ?-D glucose which was converted to per acetylated ?-D gluco pyronoside then converted to active from(1-Bromo Sugar (2) as a sugar moiety.The base moiety 2-substituted benzimidazole was prepared from condensation of phenylene diamine with different aromatic aldehydes, which were subjected to amino alkylation via Mannich reaction forming new nucleobase derivatives. Condensation of nucleobase with bromo sugar through nucleophilic substitution of anomeric carbon with nitrogen forming new protected nucleoside analogues then hydrolyzed with sodium methoxide in methanol to obtain our target, the free nucleoside analogues. All prepared compound were identified b