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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 Jan 01 2024
Journal Name
Journal Of Oral Medicine And Oral Surgery
Evaluating dental implant stability using three devices Osstell<sup>®</sup>, Periotest<sup>®</sup>, and AnyCheck<sup>®</sup>: a clinical study
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Introduction: Implant stability is usually measured with resonance frequency analysis (RFA) and damping capacity assessment (DCA). This study aimed to measure primary and secondary stabilities using 3 devices that are based on these methods, namely; RFA (Osstell®) and DCA (Periotest® and AnyCheck®) to assess the correlations of the measurements obtained by these devices and the correlations between implant stability and insertion torque. Material and Methods: This observational prospective study included 35 dental implants. The implant stability was measured using the 3 devices. Mann–Whitney U

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Publication Date
Wed Oct 26 2022
Journal Name
Research Journal Of Chemistry And Environment
Synthesis, Antioxidant ability and Docking study for new 4, 4'-((2-(Aryl)-1H-benzo [d] imidazole-1, 3 (2H)-diyl) bis (methylene)) diphenol
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New series of 4,4'-((2-(Aryl)-1H-benzo[d]imidazole1,3(2H)-diyl)bis(methylene))Diphenol(3a-g) was successfully synthesized from cyclization of the reduction product of bis Schiff bases (2) with aryl aldehydes bearing phenolic hydroxyl in the presence of acetic acid. The structure of these compounds was identified from FT-IR, 1H NMR, 13C NMR and EIMs. The Antioxidant capability was screened by DPPH and FRAP assays. Both assays showed antioxidant capability more than BHT as well. Compounds 3b and 3c showed antioxidant capacity slightly less than ascorbic acid. The docking study for theses compound was carried out as III DNA polymerase inhibitor. The results of docking demonstrated that the increase in hinderances around phenolic hy

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Publication Date
Fri Dec 01 2023
Journal Name
Sabrao Journal Of Breeding And Genetics
EFFECT OF SEED PRIMING WITH GREEN TEA (CAMELLIA SINENSIS L.) AQUEOUS EXTRACT ON GERMINATION AND GROWTH TRAITS OF MUNG BEAN (VIGNA RADIATA L.)
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A laboratory experiment studied the effects of the green tea (Camellia sinensis L.) aqueous extract at concentrations of 10, 20, and 30 ppm on the germination and growth traits of the mung bean (Vigna radiata L.), carried out in 2021 at the Department of Biology, College of Education for Pure Sciences, Ibn Al-Haitham, University of Baghdad, Iraq. The results showed that Camellia sinensis green tea extracts played a vital role by significantly boosting all the examined characteristics compared with the control treatment. The aqueous extract of Green tea at concentrations of 10 and 20 ppm gave the best performance in increasing germination rates, germination speed, plant promoter indicator, and seedling strength compared with the control trea

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Publication Date
Sat Jan 01 2022
Journal Name
Pharmacia
Synthesis, docking study, and structureactivity relationship of novel niflumic acid derivatives acting as anticancer agents by inhibiting VEGFR or EGFR tyrosine kinase activities
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Publication Date
Sat Jul 01 2023
Journal Name
Biomedicine
Antibacterial action of AgNPs produced from different isolates of Gram positive and Gram-negative bacteria on biofilm of Klebsiella pneumoniae isolated from RTI
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Introduction and Aim: Klebsiella pneumoniae is a Gram-negative bacterium responsible for a wide range of infections, including respiratory tract infections (RTIs). This research was aimed to study the antibacterial and anti-biofilm effect of AgNPs produced by Gram positive and negative bacteria on RTIs associated with K. pneumoniae.   Materials and Methods: The biofilm formation of K.  pneumoniae was determined by tube method qualitatively from select bacterial species characterized by UV-Visible spectroscopy. The antibacterial susceptibility of the bacteria AgNPs was tested for their antibacterial and antibiofilm activity on a clinical isolate of K. pneumoniae.   Results: K. pneumoniae isolated from RTIs were strong biofilm prod

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Publication Date
Wed Jan 01 2020
Journal Name
Annals Of Tropical Medicine And Public Health
EFFECT OF EUCALYPTUS AND MYRTUS EXTRACTS IDENTIFICATION BY GAS CHROMATOGRAPHY-MASS SPECTROMETRY ON SOME SPECIES OF CANDIDA AS A MODEL OF MEDICAL PLANTS
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Publication Date
Tue Mar 01 2022
Journal Name
Journal Of Hydrology
Boosted artificial intelligence model using improved alpha-guided grey wolf optimizer for groundwater level prediction: Comparative study and insight for federated learning technology
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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
المسار النموذجي لتدقيق اداء الدور الاشرافي للبنك المركزي العراقي على المصارف الخاصة على وفق معايير الاجهزة العليا للرقابة المالية والمحاسبة: بحث تطبيقي في ديوان الرقابة المالية الاتحادي
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With today's rapid and full of dangers the world banking sector is one of the most vital sectors at risk, and on the supervisory bodies responsible for monitoring the work of banks to take an active role in influencing the banks and put on the right track and is compatible with internationally approved curriculum. The lie of the research problem in the weak supervisory role of the Central Bank for banks in general and private banks in particular, limited the process of performance audit carried out by the Federal Office of Financial Supervision in auditing oversight role of the Central Bank control over the banks, according to the methods of performance audit followed by the upper bodies of financial control and accounting, And it was ba

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Life Management Strategies among Mosul University Academics
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The study aims to measure life management (in its various approaches) among   university academics and to identify the differences among life management strategies (in its various approaches) in regard of gender (male, female), field of education (scientific, humanitarian) and title (assistant lecturer, lecturer, assistant professor, and professor). The study sample consisted of (246) male and female academics from four colleges (Arts, Science, Science education, and Humanitarian Science Education). To achieve the goals of the study, the researchers used the Freund & Baltes (2002) life-management strategies scale after translating it and determining its parameters of reliability and validity. The statistical analysis of the

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Publication Date
Sun Sep 01 2024
Journal Name
Polish Journal Of Chemical Technology
Preparation of nano SnO<sub>2</sub>-Sb<sub>2</sub>O<sub>3</sub> composite electrode by cathodic deposition for the elimination of phenol by Sonoelectrochemical oxidation
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The preparation of composite metal oxide to attain high efficiency in removing phenol from wastewater has a great concern. In the present study, the focus would be on adopting antimony-tin oxide coating onto graphite substrates instead of titanium; besides the effect of SbCl3 concentration on the SnO2-Sb2O3 composite would be examined. The performance of this composite electrode as the working electrode in the removal of phenol by sonoelectrochemical oxidation will be studied. The antimony-tin dioxide composite electrode was prepared by cathodic deposition with SnCl2 . 2H2O solution in a mixture of HNO3 and NaNO3, with different concentrations of SbCl3. The SnO2-Sb2O3 deposit layer’s structure and morphology were examined and the 4 g/l Sb

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