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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
Fri Jan 01 2010
Journal Name
Journal Of The College Of Education, Al-mustansiriya University
Synthesis and ldentification of metal complexes of 1- phenyl -3, (2'(S'phenyl amine)'l, 3, 4-thiad iazole'Z'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 characteized by elemental analysis, Ff-[R, and u.v./ visible spectra moreover, determination of metal content M%o by flame atomic absorption spectroscopy, molar conductance in DMSO solution and magnetic moments (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 sulpher atoms. From the result obtained, rhe following general formula [MLClz] has been given for the prepared complexes with an octahedral geometry around the metal ions for all complexes. where M= Mn*2, Ni*2, cu*2, zn*z, cd*z, and Hg*2 l= l-phenyl-3-(2-(5-(phenyl amino)-1, 3,

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Publication Date
Tue Sep 01 2015
Journal Name
Photomedicine And Laser Surgery
Evaluation of Temperature Elevation During Root Canal Treatment with Dual Wavelength Laser: 2780 nm Er,Cr:YSGG and 940 nm Diode
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Scopus (33)
Scopus
Publication Date
Tue May 16 2023
Journal Name
Journal Of Engineering
Experimental Study For a Laminar Natural Convection Heat Transfer From an Isothermal Heated Square Plate With and Without Circular Hole
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An experimental investigation of natural convection heat transfer from an isothermal horizontal,vertical and inclined heated square flat plates with and without circular hole, were carried out in two cases, perforated plates without an impermeable adiabatic hole "open core" and perforated plates with an impermeable adiabatic hole "closed core" by adiabatic plug. The experiments covered the laminar region with a range of Rayleih number of (1.11x106 ≤RaLo≤4.39x106 ), at Prandtle number (Pr=0.7). Practical experiments have been done with variable inclination angles from horizon (Ф=0o ,45o,90o,135oand 180o),facing upward (0o≤Ф<90o), and downward (90o
≤Ф<180o). The results showed that the temperature gradient increases whi

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Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Optimization of Friction Stir Welding Process Parameters of Dissimilar AA2024-T3 and AA7075-T73 Aluminum Alloys by Using Taguchi Method
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The aim of present study is to determine the optimum parameters of friction stir welding process and known the most important parameter along with percentage contribution of each parameter which effect on tensile strength and joint efficiency of FS welded joint of  dissimilar aluminum alloys AA2024-T3 and AA7075-T73 of 3 mm thick plates by applied specific number of experiments using Taguchi method .AA2024 was placed on the advancing side and AA7075 on the retreating side. FSW was achieved under three different rotation speeds (898, 1200 and 1710) rpm, three different welding speeds (20, 45 and 69) mm\min , three different pin profiles (cylindrical, threaded cylindrical and cone) and tool tilt angle 2. Taguchi method w

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Publication Date
Sun Dec 01 2013
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NEW RECORD OF NANOSESARMA SARII (NADERLOO AND YURKAY, 2009) (CRUSTACEA: DECAPODA: BRACHYURA: SESARMIDAE) FROM KNOR AL-ZUBAIR, SOUTH OF IRAQ
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    Specimens of the sesarmid crab Nanonsesarma sarii  (Naderloo and Türkay 2009) were    collected from the intertidal zone of Khor Al-Zubair, Basrah, Iraq 2012 far from the Arabian Gulf coasts. Morphological features of this species are highlighted and a figure is provided. 

 

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Research In Medical And Dental Science
Evaluation of Bond Strength of Acrylic Artificial Teeth with Unreinforced and Nano Silica Reinforced Denture Base Material after Chemical Disinfection
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Soaking dentures with disinfection solutions is an effective way of keeping dentures in a healthy status; however, immersions in these solutions have a negative effect on the bond strength of denture base and denture teeth. The aim of this study was to evaluate the bond strength between denture acrylic teeth and heat-cured Poly (methyl methacrylate) denture base material (with and without nano silica) after disinfection with different chemical disinfectants for a simulated period of six months. One hundred specimens of maxillary central incisors attached to PMMA were divided into two groups; 50 specimens of PMMA without nano silica and 50 specimens of PMMA reinforced with 5 wt% of nano silica. Specimens of each group were immersed in five i

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Publication Date
Wed Oct 01 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of treatment of intra-bony defects with a mixture of ?-tricalcium phosphate - hydroxyapatite granules and oily calcium hydroxide suspension
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Background: An oily calcium hydroxide formulation proved over the last years to be highly efficient in promoting bone regeneration in closed defects as periapical lesions, cysts, or post-extraction defects. The aim of the present study is the assessment of the outcome of treatment of deep intrabony periodontal defects with an Open Flap Debridement) (OFD) + combination of {(30% Hydroxyapatite HAp + 70% ?-Tricalcium Phosphate granules mixed with an Oily Calcium Hydroxide Suspension (OCHS )} and compare the results with {(OFD) alone)}. The combination of OCHS& TCP was used in humans with a sort of positive results, and more conduction of studies was recommended. Material and method: The sample of this study composed of sixteen patients;

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Publication Date
Fri May 31 2019
Journal Name
Journal Of Engineering
Water Retention Techniques under Crop’s Root Zone a Tool to Enhance Water Use Efficiency and Economic Water Productivity for Zucchini
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 A new technique in cultivation by installing membrane sheet below the crop’s root zone was helped to save irrigation water in the root zone, less farm losses, increasing the field water use efficiency and water productivity. In this paper, the membrane sheet was installed below the root zone of zucchini during the summer growing season 2017 in open field.  This research was carried out in a private field in Babil governorate at Sadat Al Hindiya Township reached 72 km from Baghdad. Surface trickle irrigation system was used for irrigation process. Two treatment plots were used, treatment plot T1 using membrane sheet and treatment plot T2 without using the membrane sheet. The applied irrigation water, time of

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Crossref (3)
Crossref
Publication Date
Fri Dec 19 2014
Journal Name
Al-mustansiriyah
Synthesis, Spectroscopic and Antibacterial Studies of N (2-amino phenyl)-N-((pyridine-2-yl) methyl) Benzene-1, 2-Diamine Complexes
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Publication Date
Thu May 02 2013
Journal Name
Al-mustansiriyah
Synthesis, Spectroscopic and Biological Studies of a New some Complexes with N-Pyridine-2-Y1 methyl-benzene-1, 2-diamine.
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