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Creative accounting and the factors affecting its practice in Iraqi companies
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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 analyzing the responses were the most important results that have been reached :

    1. The factors that have been selected as influential their creative accounting application in Iraqi companies have a significant impact morale, and they vary in the degree of impact.
    2. The methods or techniques that have been tested are of significant importance in preventing or moral creative accounting and control can be activated in this area.
  • There are considerable risks cannot be avoided in the absence of the discovery of creative accounting methods and control.

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Publication Date
Tue Oct 30 2018
Journal Name
Journal Of Engineering
Deep Oxidative Desulfurization of Model fuels by Prepared Nano TiO2 with Phosphotungstic acid
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In this study, nano TiO2 was prepared with titanium isopropoxide (TTIP) as a resource to titanium oxide. The catalyst was synthesized using phosphotungstic acid (PTA) and, stearyl trimethyl ammonium bromide (STAB) was used as the structure-directing material. Characterization of the product was done by the X-ray diffraction (XRD), X-ray fluorescent spectroscopy (XRF), nitrogen adsorption/desorption measurements, Atomic Force Microscope (AFM) and Fourier transform infrared (FTIR) spectra, were used to characterize the calcined TiO2 nanoparticles by STAB and PWA. The TiO2 nanomaterials were prepared in three crystalline forms (amorphous, anatase, anatase-rutile). The results showed that the

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Water Quality Assessment of Tigris River Using Overall Index of Pollution (OIP)
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This study was performed on the Tigris River (Baghdad city section) during the period between December 2016 and December 2018 to assess seasonal variation in water quality using the Overall Index of Pollution (OIP). The OIP is one of the reliable tools for the assessment of surface water quality. To calculate OIP-values, eight parameters were measured ( pH, Dissolved Oxygen "DO", Biological Oxygen Demand "BOD", Total Dissolved Solid "TDS", Total Hardness "TH", calcium "Ca", Sulphate "SO4" and Alkalinity). The results showed the anthropogenic activities impact of Baghdad population that directly discharge of "inadequate treated" waste water to the river.  OIP values were acceptable (1˃OIP˃ 1.7) in 2011, 2012, 2013 and 2018. However, in

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Detecting Textual Propaganda Using Machine Learning Techniques
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Social Networking has dominated the whole world by providing a platform of information dissemination. Usually people share information without knowing its truthfulness. Nowadays Social Networks are used for gaining influence in many fields like in elections, advertisements etc. It is not surprising that social media has become a weapon for manipulating sentiments by spreading disinformation.  Propaganda is one of the systematic and deliberate attempts used for influencing people for the political, religious gains. In this research paper, efforts were made to classify Propagandist text from Non-Propagandist text using supervised machine learning algorithms. Data was collected from the news sources from July 2018-August 2018. After annota

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Financial investment strategies – Conceptual Framework
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The investor needs to a clear strategy for the purpose of access to the financial market, that is, has a plan to increase The share of the profits thinking entrepreneur and new, and highlights the importance of this in that it sets for the investor when it goes to the market, and when it comes out of it, and at what price to buy or sell the stock, and what is the the amount of money it starts. Fortunately, he does not need to invent his own investment strategy, because over the years the development of effective methods of buying and selling, and once you understand how to work these methods investor can choose the most appropriate methods and adapted image that fit his style investment .

  &nb

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Physics: Conference Series
Effect of Nickel Substitution On Structural and Electrical Properties of Hg<sub>0.5</sub>Pb<sub>0.5</sub>Ba<sub>2</sub>Ca<sub>2</sub>Cu<sub>3-y</sub>Ni<sub>y</sub>O<sub>8+δ</sub> Superconductor Composite
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Abstract<p>six specimens of the Hg<sub>0.5</sub>Pb<sub>0.5</sub>Ba<sub>2</sub>Ca<sub>2</sub>Cu<sub>3-y</sub> <italic>Ni<sub>y</sub> </italic>O<sub>8+δ</sub> (y=0.2,0.4,0.6,0.8,1.0) superconducting compound were prepared by solid state reaction method, with sintering temperature equal to 1123K for 24 hours. The electrical resistivity was examined by the four probe technique, It was found that all the specimens have metallic behavior and increasing the critical temperature with increasing nickel concentration. The optimum critical temperature T<sub>c</sub> was found equal </p> ... Show More
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Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
Drag Reduction Using Passive Methods on KIA PRIDE Car Model
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An experimental study on a KIA pride (SAIPA 131) car model with scale of 1:14 in the wind tunnel was made beside the real car tests. Some of the modifications to passive flow control which are (vortex generator, spoiler and slice diffuser) were added to the car to reduce the drag force which its undesirable characteristic that increase fuel consumption and exhaust toxic gases. Two types of calculations were used to determine the drag force acting on the car body. Firstly, is by the integrating the values of pressure recorded along the pressure taps (for the wind tunnel and the real car testing), secondly, is by using one component balance device (wind tunnel testing) to measure the force. The results show that, the avera

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Publication Date
Fri Mar 31 2017
Journal Name
Al-khwarizmi Engineering Journal
Emergency Fuel Rationing system using RFID Smart Cards
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Rationing is a commonly used solution for shortages of resources and goods that are vital for the citizens of a country. This paper identifies some common approaches and policies used in rationing as well asrisks that associated to suggesta system for rationing fuelwhichcan work efficiently. Subsequently, addressing all possible security risks and their solutions. The system should theoretically be applicable in emergency situations, requiring less than three months to implement at a low cost and minimal changes to infrastructure.

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Publication Date
Sat Nov 03 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Nursing Care Management for Diabetes Mellitus Patient with Total Hip Replacement
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Objective: The aim of the study to evaluate the nursing care management for diabetes mellitus patient
with total hip replacement after fractured hip.
Methodology: A field study carried out on patients with diabetes mellitus and have total hip
replacement after fractured hip in orthopedic ward at the hospital of surgical specialization (malefemale)during
January 2002 to January 2003.Physical and psychological nursing
assessment
immediately after the surgery was done for the both subjects (control and experimental) and then a
scientific management with daily nursing care were provided to the experimental subject with daily
nursing care to the patient condition by using a scientific and practical methods and leave th

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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Delivery Route Management based on Dijkstra Algorithm
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For businesses that provide delivery services, the efficiency of the delivery process in terms of punctuality is very important. In addition to increasing customer trust, efficient route management, and selection are required to reduce vehicle fuel costs and expedite delivery. Some small and medium businesses still use conventional methods to manage delivery routes. Decisions to manage delivery schedules and routes do not use any specific methods to expedite the delivery settlement process. This process is inefficient, takes a long time, increases costs and is prone to errors. Therefore, the Dijkstra algorithm has been used to improve the delivery management process. A delivery management system was developed to help managers and drivers

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Publication Date
Wed Jul 23 2025
Journal Name
Journal Of Engineering
Technological Analysis of Flat Surface Conditions by Magnetic Abrasive Finishing Method (MAF)
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This study introduced the effect of using magnetic abrasive finishing method (MAF) for finishing flat surfaces. The results of experiment allow considering the MAF method as a perspective for finishing flat surfaces, forming optimum physical mechanical properties of surfaces layer, removing the defective layers and decreasing the height of micro irregularities. Study the characteristics which permit judgment parameters of surface quality after MAF method then comparative with grinding

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