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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
Sun Oct 15 2023
Journal Name
Bionatura
Examining how PMMA and polyamide denture base materials' physical characteristics are affected by electrolyzed water used as a denture cleaner
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Denture cleansing is an essential step that can stop cross‑contamination and adds to the health of the patient, denture durability, and the general quality of life. A disinfection technique must be practical and devoid of damaging effects on the material's properties used to construct the denture base. The main aim of this study is to evaluate the effect of three concentrations of electrolyzed water denture cleanser on heat cure acrylic and polyamide after immersion in electrolyzed water. The evaluation is based on their efficacy on surface hardness, wettability, and color stability compared with one submerged in distilled water as a control group. The method consists of eighty samples of heat-cured acrylic and polyamide material.

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Publication Date
Tue Nov 01 2022
Journal Name
Environmental Technology & Innovation
Photo-Fenton-like degradation of direct blue 15 using fixed bed reactor containing bimetallic nanoparticles: Effects and Box–Behnken optimization
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This study involved the treatment of textile wastewater contaminated with direct blue 15 dye (DB15) using a heterogeneous photo-Fenton-like process. Bimetallic iron/copper nanoparticles loaded on bentonite clay were used as heterogeneous catalysts and prepared via liquid-phase reduction method using eucalyptus leaves extract (E-Fe/Cu@BNPs). Characterization methods were applied to resultant particles (NPs), including SEM, BET, and FTIR techniques. The prepared NPs were found with porous and spherical shapes with a specific surface area of particles was 28.589 m2/g. The effect of main parameters on the photo-Fenton-like degradation of DB15 was investigated through batch and continuous fixed-bed systems. In batch mode, pH, H2O2 dosage, DB15 c

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Publication Date
Fri Jan 01 2021
Journal Name
Aip Conference Proceedings
Fabrication and characterization of zinc oxide nanorods coated by graphene oxide ZnO-NR@GO as a potential hybrid material photocatalyst
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Hybrid architecture of ZnO nanorods/graphene oxide ZnO-NRs@GO synthesized by electrostatic self-assembly methods. The morphological, optical and luminescence characteristics of ZnO-NRs@GO and ZnO-NRs thin films have been described by FESEM, TEM, HRTEM, and AFM, which refers to graphene oxide have been coated ZnO-NRs with five layers. Here we synthesis ZnO-NRs@GO by simple, cheap and environmentally friendly method, which made it favorable for huge -scale preparation in many applications such as photocatalyst. ZnO-NRs@GO was applied as a photocatalyst Rodamin 6 G (R6G) dye from water using 532 nm diode laser-induced photocatalytic process. Overall degradation of R6G/ ZnO-NRs@GO was achieved after 90 minutes of laser irradiation while it ne

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Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
Kinetic and thermodynamic Studies Of Alanine Aminopeptidase(AAP) Isoenzymes I,II Partially Purified From Patient's Urine With Urinary Tract Cancer
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The activity of Alanine aminopeptidase( AAP ) was measured in the urine of healthy and urinary tract cancer patients , the results showed higher activity of (AAP) in patients compared to healthy . AAP was Purified from the urine of healthy and patients with urinary tract cancer by dialysis and gel filtration (Sephadex G – 50) and two isoenzymes of (AAP) were separated from urine by using ion-exchang resin (DEAE – Sephadex A – 50 ) in previous study. The kinetics studies showed that both isoenzymes I and II obeyed Michaelis – Menton equation . with optimal concentration of alanine-4-nitroanilide as substrate for isoenzymes I and II which was (2 x 10-3 mol/L ). The two isoenzymes obeyed Arrhenius equation up two 37° C and t

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Publication Date
Sun Dec 04 2011
Journal Name
Baghdad Science Journal
Preparation and Spectral Study of New Complexes of Some Metal Ions with 3,5-Dimethyl-1H-Pyrazol-1-yl Phenyl Methanone
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Many complexes of 3,5-dimethyl-1H-pyrazol-1-yl phenyl methanone with Cr(III), Co(II), Ni(II), Cu(II) and Cd(II) were synthesized and characterized by FT-IR, UV/visible spectra, elemental analysis, room temperature magnetic susceptibility and molar conductivity. Cd(II) complex was expected to have tetrahedral structure while all the other complexes were expected to have an octahedral structure.

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Publication Date
Sun Jun 30 2019
Journal Name
Journal Of Global Pharma Technology
Synthesis, Spectral and Antibacterial Activity of Mixed Ligand from Lanthanium (III) Complexes of Schiff Base Ligand with Some Amino Acids
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In this work, lanthanium (III) complexes were synthesized using by Schiff base ligand (L) derived from benzaldehyde and o-aminoaniline with five amino acids (AA) from glycine (Gly), L-alanine (Ala), L-valine (Val), L-asparagine (Asp) and DL- phenylalanine (Phe). The Schiff base ligand has been characterized by elemental analysis, (MASS, FTIR, 1HNMR, 13CNMR, UV-VIS) electronic spectra. The structures of the new complexes have been described of analysis of elements, molar conductivity, (UV-Vis electronic, FTIR, mass) spectra also magnetic moment. The molar conductivity values of the complexes indicat this every of complexes are electrolytes and other analytical studies reveal octahedral geometry for La (III) ion. The Schiff base ligand, five

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Publication Date
Thu Jan 01 2015
Journal Name
International Journal Of Optics And Applications
Modeling and Analysis of a Miniaturized Ring Modulator Using Silicon-Polymer-Metal Hybrid Plasmonic Phase Shifter. Part II: Performance Predictions
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The ring modulator described in part I of this paper is designed here for two operating wavelengths 1550nm and 1310nm. For each wavelength, three structures are designed corresponding to three values of polymer slot widths (40, 50 and 60nm). The performance of these modulators are simulated using COMSOL software (version 4.3b) and the results are discussed and compared with theoretical predictions. The performance of intensity modulation/direct detection short range and long rang optical communication systems incorporating the designed modulators is simulated for 40 and 100Gb/s data rates using Optisystem software (version 12). The results reveal that an average energy per bit as low as 0.05fJ can be obtained when the 1550nm modulator is d

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Publication Date
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
A Study of Some Physical Properties for Binary System of Cyclohexane with n-decane and 1-pentanol at Different Temperatures
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mixtures of cyclohexane + n-decane and cyclohexane + 1-pentanol have been measured at 298.15, 308.15, 318.15, and 328.15 K over the whole mole fraction range. From these results, excess molar volumes, VE , have been calculated and fitted to the Flory equations. The VE values are negative and positive over the whole mole fraction range and at all temperatures. The excess refractive indices nE and excess viscosities ?E have been calculated from experimental refractive indices and viscosity measurements at different temperature and fitted to the mixing rules equations and Heric – Coursey equation respectively to predict theoretical refractive indices, we found good agreement between them for binary mixtures in this study. The variation of th

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Publication Date
Tue Jun 01 2010
Journal Name
Al-mustansiriya Journal For Sciences And Education
Synthesis and Identification of metal complexes of 1-phenyl-3,(2-(5-phenyl amine-1,3,4-thiadiazole-2-yl) phenyl thiourea
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Complexes of 1-phenyl-3-(2(-5-(phenyl amino)-1,3,4-thiadiazole-2-yl)phenyl) thiourea have been prepared and characteizedby elemental analysis, Ff-[R, and u.v./ visible spectra moreover,determination of metal content M%o by flame atomic absorptionspectroscopy, molar conductance in DMSO solution and magneticmoments (peffl.The result showed that the ligand (L) was coordinated to Mn+2, Ni+2,Ct+2,2n+2,Cd+2, and Hg+2 ions through the nitrogen atoms and sulpheratoms.From the result obtained, rhe following general formula [MLCl2] hasbeen given for the prepared complexes with an octahedral geometryaround the metal ions for all complexes.where M= Mn+2, Ni+2, cu+2, zn+2, cd+2, and Hg+2 l= l-phenyl-3-(2-(5-(phenyl amino

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Publication Date
Fri Sep 01 2023
Journal Name
Journal Of Optics
Structural and optical properties of C60-ZnO thin films synthesized by spray pyrolysis technique with plasma treatment as antibacterial activity
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Spray pyrolysis technique was used to make Carbon60-Zinc oxide (C60-ZnO) thin films, and chemical, structural, antibacterial, and optical characterizations regarding such nanocomposite have been done prior to and following treatment. Fullerene peaks in C60-ZnO thin films are identical and appear at the same angles. Following the treatment of the plasma, the existence regarding fullerene peaks in the thin films investigated suggests that the crystallographic quality related to C60-ZnO thin films has enhanced. Following plasma treatment, field emission scanning electron microscopy (FESEM) images regarding a C60-ZnO thin film indicate that both zinc oxide and fullerene particles had shrunk in the size and have an even distribution. In addition

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