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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 Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
Structural, surface morphology and optical properties of annealing treated Copper Phthalocyanine doped Fullerene (CuPc: C<sub>60</sub>) thin films
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Abstract<p>The doping process with materials related to carbon has become a newly emerged approach for achieving an improvement in different physical properties for the obtained doped films. Thin films of CuPc: C<sub>60</sub> with doping ratio of (100:1) were spin-coated onto pre-cleaned glass substrates at room temperature. The prepared films were annealed at different temperatures of (373, 423 and 473) K. The structural studies, using a specific diffractometry of annealed and as deposited samples showed a polymorphism structure and dominated by CuPc with preferential orientation of the plane (100) of (2θ = 7) except at temperature of 423K which indicated a small peak around (2θ = 3</p> ... Show More
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Publication Date
Sun Jul 31 2022
Journal Name
Journal Of Computational Innovation And Analytics (jcia)
PERFORMANCE MEASURE OF MULTIPLE-CHANNEL QUEUEING SYSTEMS WITH IMPRECISE DATA USING GRADED MEAN INTEGRATION FOR TRAPEZOIDAL AND HEXAGONAL FUZZY NUMBERS
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In this paper, a procedure to establish the different performance measures in terms of crisp value is proposed for two classes of arrivals and multiple channel queueing models, where both arrival and service rate are fuzzy numbers. The main idea is to convert the arrival rates and service rates under fuzzy queues into crisp queues by using graded mean integration approach, which can be represented as median rule number. Hence, we apply the crisp values obtained to establish the performance measure of conventional multiple queueing models. This procedure has shown its effectiveness when incorporated with many types of membership functions in solving queuing problems. Two numerical illustrations are presented to determine the validity of the

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Publication Date
Tue Jul 09 2024
Journal Name
Diagnostics
A Novel Hybrid Machine Learning-Based System Using Deep Learning Techniques and Meta-Heuristic Algorithms for Various Medical Datatypes Classification
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Medicine is one of the fields where the advancement of computer science is making significant progress. Some diseases require an immediate diagnosis in order to improve patient outcomes. The usage of computers in medicine improves precision and accelerates data processing and diagnosis. In order to categorize biological images, hybrid machine learning, a combination of various deep learning approaches, was utilized, and a meta-heuristic algorithm was provided in this research. In addition, two different medical datasets were introduced, one covering the magnetic resonance imaging (MRI) of brain tumors and the other dealing with chest X-rays (CXRs) of COVID-19. These datasets were introduced to the combination network that contained deep lea

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Publication Date
Tue Feb 22 2022
Journal Name
Watre
Subsurface Flow Phytoremediation Using Barley Plants for Water Recovery from Kerosene-Contaminated Water: Effect of Kerosene Concentration and Removal Kinetics
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A phytoremediation experiment was carried out with kerosene as a model for total petroleum hydrocarbons. A constructed wetland of barley was exposed to kerosene pollutants at varying concentrations (1, 2, and 3% v/v) in a subsurface flow (SSF) system. After a period of 42 days of exposure, it was found that the average ability to eliminate kerosene ranged from 56.5% to 61.2%, with the highest removal obtained at a kerosene concentration of 1% v/v. The analysis of kerosene at varying initial concentrations allowed the kinetics of kerosene to be fitted with the Grau model, which was closer than that with the zero order, first order, or second order kinetic models. The experimental study showed that the barley plant designed in a subsu

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Robotics And Control (jrc)
Automated Stand-alone Surgical Safety Evaluation for Laparoscopic Cholecystectomy (LC) using Convolutional Neural Network and Constrained Local Models (CNN-CLM)
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In this golden age of rapid development surgeons realized that AI could contribute to healthcare in all aspects, especially in surgery. The aim of the study will incorporate the use of Convolutional Neural Network and Constrained Local Models (CNN-CLM) which can make improvement for the assessment of Laparoscopic Cholecystectomy (LC) surgery not only bring opportunities for surgery but also bring challenges on the way forward by using the edge cutting technology. The problem with the current method of surgery is the lack of safety and specific complications and problems associated with safety in each laparoscopic cholecystectomy procedure. When CLM is utilize into CNN models, it is effective at predicting time series tasks like iden

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Natural Gas Science And Engineering
Experimental determination of hydrate phase equilibrium for different gas mixtures containing methane, carbon dioxide and nitrogen with motor current measurements
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Hydrate dissociation equilibrium conditions for carbon dioxide + methane with water, nitrogen + methane with water and carbon dioxide + nitrogen with water were measured using cryogenic sapphire cell. Measurements were performed in the temperature range of 275.75 K–293.95 K and for pressures ranging from 5 MPa to 25 MPa. The resulting data indicate that as the carbon dioxide concentration is increased in the gas mixture, the gas hydrate equilibrium temperature increases. In contrast, by increasing the nitrogen concentration in the gas mixtures containing methane or carbon dioxide decreased the gas hydrate equilibrium temperatures. Furthermore, the cage occupancies for the carbon dioxide + methane system were evaluated using the Van der Wa

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Publication Date
Tue Dec 20 2022
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
A SURVEY OF ECTO AND ENDO-PARASITES OF HOUSE MOUSE MUS MUSCULUS LINNAEUS, 1758 OF ERBIL CITY, KURDISTAN REGION, IRAQ
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In the present survey 18 species of endo and ecto-parasites were recorded during the examination of 50 Mus musculus (Linnaeus, 1758) among 10 localities in Erbil city, of which 7 species were protozoan and as follows : Chilomastix bettencourti (da Fonseca 1915)82%; Giardia muris (Filice, 1952) 68%; Tritrichomonas muris (Grassi,1879)36%; Entamoeba histolytica (Schaudinn,1903) 24%; Entamoeba coli (Grassi,1879)32%; Eimeria sp. 28% and Trypanosoma musculi (Kendall,1906)2%; and 8 species were helminthes as follows: 4 Cestodes: Rodentolepis nana (von Siebold, 1852) 8%; Hymenolepis diminuta (Rudolphi, 1819)2%; larval stage of Echinococcus granulosus (Batsch, 1786)8%, Cysticercus fasciolaris (Rudolphi, 1808)6%, 4 Nematodes: Aspiculuris tetrapter

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Publication Date
Tue Mar 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Natural preparation of rice husk-derived silica and eggshell-derived calcium carbonate composite as a coating material for dental implant
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Background: The world is in front of two emerging problems being scarceness of virgin re-sources for bioactive materials and the gathering of waste production. Employment of the surplus waste in the mainstream production can resolve these problems. The current study aimed to prepare and characterize a natural composite CaO-SiO2 based bioactive material derived from naturally sustained raw materials. Then deposit this innovative novel bioactive coating composite materials overlying Yttria-stabilized tetragonal zirconia substrate. Mate-rials and method; Hen eggshell-derived calcium carbonate and rice husk-derived silica were extracted from natural resources to prepare the composite coating material. The manufac-tured powder was characterized

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Publication Date
Tue Feb 22 2022
Journal Name
Water
Subsurface Flow Phytoremediation Using Barley Plants for Water Recovery from Kerosene-Contaminated Water: Effect of Kerosene Concentration and Removal Kinetics
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A phytoremediation experiment was carried out with kerosene as a model for total petroleum hydrocarbons. A constructed wetland of barley was exposed to kerosene pollutants at varying concentrations (1, 2, and 3% v/v) in a subsurface flow (SSF) system. After a period of 42 days of exposure, it was found that the average ability to eliminate kerosene ranged from 56.5% to 61.2%, with the highest removal obtained at a kerosene concentration of 1% v/v. The analysis of kerosene at varying initial concentrations allowed the kinetics of kerosene to be fitted with the Grau model, which was closer than that with the zero order, first order, or second order kinetic models. The experimental study showed that the barley plant designed in a subsu

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Publication Date
Wed Mar 07 2018
Journal Name
Journal Of Cellular And Molecular Medicine
Resveratrol protects mice against SEB‐induced acute lung injury and mortality by miR‐193a modulation that targets TGF‐β signalling
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Abstract<p>Staphylococcal enterotoxin B (SEB) is a potent superantigen produced by <italic>Staphylococcus aureus</italic> that triggers a strong immune response, characterized by cytokine storm, multi‐organ failure, and often death. When inhaled, SEB can cause acute lung injury (ALI) and respiratory failure. In this study, we investigated the effect of resveratrol (RES), a phytoallexin, on SEB‐driven ALI and mortality in mice. We used a dual‐exposure model of SEB in C3H/HeJ mice, which caused 100% mortality within the first 5 days of exposure, and treatment with RES resulted in 100% survival of these mice up to 10 days post‐SEB exposure. RES reduced the inflammatory cytokines in the serum an</p> ... Show More
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