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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
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Effect of Design Parameters and Support Conditions on Natural Frequency of Pipe Excited by a Turbulent Internal Flow
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In this study, the effect of design parameters such as pipe diameter, pipe wall thickness, pipe material and the effect of fluid velocity on the natural frequency of fluid-structure interaction in straight pipe conveying fully developed turbulent flow were investigate numerically,analytically and experimentally. Also the effect of support conditions, simply-simply and clamped-clamped was investigated. Experimentally, pipe vibrations were characterized by accelerometer mounted on the pipe wall. The natural frequencies of vibration were analyzed by using Fast Fourier Transformer (FFT). Five test sections of two different pipe diameters of 76.2
mm and 50.8 mm with two pipe thicknesses of 3.7 mm and 2.4 mm and two pipe materials,stainles

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Publication Date
Wed Jul 01 2020
Journal Name
Plant Archives
Effect of spraying with organic and bio-fertilizers on some growth characteristics of sunflower plant (Helianthus Annuus L.)
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Publication Date
Wed Jan 01 2020
Journal Name
Iraqi Journal Of Applied Physics
Effects of Operation Parameters on Structures and Surface Morphology of Tin Dioxide Nanostructures Prepared by DC Reactive Sputtering
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Scopus
Publication Date
Wed Sep 15 2021
Journal Name
Journal Of Baghdad College Of Dentistry
Salivary Cortisol as a Stress Biomarker and Total Viable Count of Salivary Bacterial Microbiome among COVID-19 Patients
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Background: The COVID-19 virus outbreak had a massive effect on many parts of people's lives, as they were advised to quarantine and lockdown to prevent the virus from spreading, which had a big impact on people's mental health, anxiety, and stress. Many internal and external factors lead to stress. This negatively influences the body's homeostasis. As a result, stress may affect the body's capacity to use energy to defend against pathogens. Many recent investigations have found substantial links between human mental stress and the production of hormones, prohormones, and/or immunological chemicals. some of these researches have verified the link between stress and salivary cortisol levels. The aim of this study is to measure salivary corti

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Publication Date
Tue Jan 01 2013
Journal Name
مجلة جامعة جكريث للعلوم الزراعية
Effect of GA3 and Method Application of Humic Acid on Some Vegetative Characteristics of Plum PRUNUS SALICINA L.
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Publication Date
Sat Jan 19 2019
Journal Name
Iraqi Journal Of Agricultural Sciences
EFFECT OF TWO HARROWING SYSTEMS ON DECOMPOSITION OF ORGANIC MATTER, SOME SOIL PROPERTIES, GROWTH AND PRODUCTIVITY OF MAIZE
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A field experiment was conducted at Abu-Ghrib during 2013- 2014 season to study the effect of harrowing systems on the decomposition and fermentation on organic matter(OM) when added and mixed with the soil under special technology, as well as its effect on the growth parameters and productivity of (Zea mays L. 5018). The experiment was laid out using factorial randomized complete block design (RCBD) in split-split design with three replications in SCL bare soil with a percent of moisture ranged from 16 – 18 %. The main plots were designated to the two systems of harrowing (Rotary Harrowand Disc Harrow ). The sub main plots were specified for two organic matters ( Sheep manure ,cow manure ) . Data were statistically analyzed, and

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Publication Date
Wed Jul 16 2025
Journal Name
Iraq Journal Of Agricultural Research
EFFECT OF STORAGE TEMPERATURE , PICKING TYPE AND PLANT EXTRACTS ON STORAGE FRUITS OF LOCAL ORANGE CITRUS SINENSIS . l
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Publication Date
Thu Apr 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Role of Foliar Nutrition with Zinc and Boron on Some Growth Parameters of Chickpea Plant (Cicer arietinum L.).
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  The experiment was carried out in the wooden canopy in the green garden of Biology Department , College of Education for Pure Science – Ibn AL –Haitham, Baghdad University, during the growing season of 2012- 2013 , to study the influence of foliar application of three concentrations of zinc  (0,50,75)mg. L ¯¹  with four concentrations of boron (0, 25, 50, 75) mg. L¯¹ and their interactions on some growth parameters of vegetative part of chickpea plant. The experiment was designed according to Randomized Completely Block  Design(RCBD)with three replications, results indicated that:- 1- Foliar application of zinc  and boron caused a significant increase in the averaye of dry weight for t

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Publication Date
Fri Sep 15 2023
Journal Name
Sumer 2
Effect of adding different levels of Ganoderma lucidum to broiler diets on physiological traits and meat oxidation indicators.
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This study was conducted in the poultry field of the College of Agricultural Engineering Sciences / University of Baghdad for the period from 10/15/2021 to 11/25/2021 in order to show the effect of adding different levels of Ganoderma lucidum to broiler diets on physiological traits and indicators of fat oxidation in meat. In it, 200 unsexed (Ross 308) chicks of one-day-old breed were used, with a starting weight of (40) g. The chicks were distributed and randomly divided into four treatments, with 50 birds for each treatment. One treatment included five replicates (10 birds/repeat) and the experiment treatments were T1, T2, T3, and T4. The percentages of adding reishi mushrooms were 0, 0.5, 1, and 1.5 g/kg of feed, respectively. Th

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Network And Computer Applications
L-CAQ: Joint link-oriented channel-availability and channel-quality based channel selection for mobile cognitive radio networks
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