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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 May 11 2020
Journal Name
Baghdad Science Journal
DEO: A Dynamic Event Order Strategy for t-way Sequence Covering Array Test Data Generation
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Sequence covering array (SCA) generation is an active research area in recent years. Unlike the sequence-less covering arrays (CA), the order of sequence varies in the test case generation process. This paper reviews the state-of-the-art of the SCA strategies, earlier works reported that finding a minimal size of a test suite is considered as an NP-Hard problem. In addition, most of the existing strategies for SCA generation have a high order of complexity due to the generation of all combinatorial interactions by adopting one-test-at-a-time fashion. Reducing the complexity by adopting one-parameter- at-a-time for SCA generation is a challenging process. In addition, this reduction facilitates the supporting for a higher strength of cove

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Mathematical Modelling of Gene Regulatory Networks
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    This research includes the use of an artificial intelligence algorithm, which is one of the algorithms of biological systems which is the algorithm of genetic regulatory networks (GRNs), which is a dynamic system for a group of variables representing space within time. To construct this biological system, we use (ODEs) and to analyze the stationarity of the model we use Euler's method. And through the factors that affect the process of gene expression in terms of inhibition and activation of the transcription process on DNA, we will use TF transcription factors. The current research aims to use the latest methods of the artificial intelligence algorithm. To apply Gene Regulation Networks (GRNs), we used a progr

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Publication Date
Fri Mar 01 2024
Journal Name
Bahrain Medical Bulletin
Challenges Facing Nurses Toward Providing Care to Patients with Cerebrovascular Accidents: A Mixed Methods Study
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Background: Understanding the challenges facing nurses toward providing care to patients with cerebrovascular accidents is the initial step in developing strategies to address these challenges, thereby ensuring high-quality care. Aim: The study aimed to assess the challenges experienced by nurses in delivering care to patients with CVAs in neurological wards. Results: Of the 80 questionnaire participants in the qualitative part, (MS = 0.66) reported a "moderate" rating as an overall assessment. These challenges are divided into workload (MS = 0.53) at a moderate rate, the psychological burden (MS = 0.85) at a high rate, the supporting materials (MS = 0.85) at a high rate, the sense of responsibility (MS = 0.77) at a high rate, and the role

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Publication Date
Tue Jan 08 2019
Journal Name
Lubricants
Influence of Sample Mixing Techniques on Engine Oil Contamination Analysis by Infrared Spectroscopy
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For the most reliable and reproducible results for calibration or general testing purposes of two immiscible liquids, such as water in engine oil, good emulsification is vital. This study explores the impact of emulsion quality on the Fourier transform infrared (FT-IR) spectroscopy calibration standards for measuring water contamination in used or in-service engine oil, in an attempt to strengthen the specific guidelines of ASTM International standards for sample preparation. By using different emulsification techniques and readily available laboratory equipment, this work is an attempt to establish the ideal sample preparation technique for reliability, repeatability, and reproducibility for FT-IR analysis while still considering t

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Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
Charge density distributions for odd-A of 2s-1d shell nuclei
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An analytical expression for the charge density distributions is derived based on the use of occupation numbers of the states and the single particle wave functions of the harmonic oscillator potential with size parameters chosen to reproduce the observed root mean square charge radii for all considered nuclei. The derived expression, which is applicable throughout the whole region of shell nuclei, has been employed in the calculations concerning the charge density distributions for odd- of shell nuclei, such as and nuclei. It is found that introducing an additional parameters, namely and which reflect the difference of the occupation numbers of the states from the prediction of the simple shell model leads to obtain a remarkabl

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Mechanical Properties of Burnished Steel AISI 1008
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Burnishing improves fatigue strength, surface hardness and decrease surface roughness of metal because this process transforms tensile residual stresses into compressive residual stresses. Roller burnishing tool is used in the present work on low carbon steel (AISI 1008) specimens. In this work, different experiments were used to study the influence of feed parameter and speed parameter in burnishing process on fatigue strength, surface roughness and surface hardness of low carbon steel (AISI 1008) specimens. The first parameter used is feed values which were (0.6, 0.8, and 1) mm at constant speed (370) rpm, while the second parameter used is speed at values (540, 800 and 1200) rpm and at constant feed (1) mm. The results of the fatigue

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Publication Date
Thu Jun 20 2024
Journal Name
Fizjoterapia Polska
Development Artificial Neural Network (ANN) computing model to analyses men's 100¬meter sprint performance trends
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Coaches and analysts face a significant challenge of inaccurate estimation when analyzing Men's 100 Meter Sprint Performance, particularly when there is limited data available. This necessitates the use of modern technologies to address the problem of inaccurate estimation. Unfortunately, current methods used to estimate Men's 100 Meter Sprint Performance indexes in Iraq are ineffective, highlighting the need to adopt new and advanced technologies that are fast, accurate, and flexible. Therefore, the objective of this study was to utilize an advanced method known as artificial neural networks to estimate four key indexes: Accelerate First of 10 meters, Speed Rate, Time First of 10 meters, and Reaction Time. The application of artifi

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Scopus (5)
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Publication Date
Mon Aug 29 2022
Journal Name
Eurasian Chem. Commun.
Removing some alizarin dyes from an aqueous solution using a polyacrylic acid hydrogel
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The present work utilizes polyacrylic acid beads (PAA) to remove Alizarin yellow R (AYR)] and Alizarin Red S (ARS) from its solution. The isotherms of adsorption were investigated and the factors that impact them, such as temperature, ionic strength effect, shaking effect, and wet PAA. The isotherms of adsorption of (ARS) were found obeys the Freundlich equation. The isotherms of adsorption of (AYR) were found obeys the Langmuir equation. At various temperatures, the adsorption process on (PAA) was investigated. According to our data, there is a positive correlation between the (ARS and AYR) adsorption on the PAA and temperature (Endothermic process). The computation of the thermodynamic functions (ΔH, ΔG, and ΔS) is based on the foregoi

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Scopus
Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Quality of Life for Adult Patients with Chronic Obstructive Pulmonary Disease
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Objective(s): To determine the quality of life for adults with a chronic obstructive pulmonary disease.
Methodology: A descriptive study was carried out on (80) patients with a chronic obstructive pulmonary disease from
December 2008 through October 2009 with special inclusion criteria (adult paƟents from 18 years and above exclude
the patients who suffer complication related of disease and from psychological problems and other chronic illnesses.
The data were analyzed through the application of descriptive data analysis approach and inferential data approach.
Result: The study indicated that the determination of QoL for COPD depended on the level of effect .The grades
according to R.S are: "high" effect of disease in

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Publication Date
Thu Dec 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Prediction of Shear Wave velocity for carbonate rocks
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In many oil fields only the BHC logs (borehole compensated sonic tool) are available to provide interval transit time (Δtp), the reciprocal of compressional wave velocity VP.

   To calculate the rock elastic or inelastic properties, to detect gas-bearing formations, the shear wave velocity VS is needed. Also VS is useful in fluid identification and matrix mineral identification.

   Because of the lack of wells with shear wave velocity data, so many empirical models have been developed to predict the shear wave velocity from compressional wave velocity. Some are mathematical models others used the multiple regression method and neural network technique.

   In this study a number of em

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