Preferred Language
Articles
/
jpgiafs-943
Creative accounting and the factors affecting its practice in Iraqi companies
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Sep 25 2021
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Characterization Of Some Metal Complexes With 3-(Benzo[d]Thaizole-2-Yl)-9-Oxo-6,7,7a,9-Tertrahydro-2H-2,10:4,7-Diepoxyfuro [3,2-f][1,5,3] Dioxazonine–2,4 (3H)–Dicarboxylic Acid. Hydro-chloride (L–as–am) and Study their Biological Activity
...Show More Authors

The reaction of 2-amino-benzothiazole with bis [O,O-2,3,O,O – 5,6 – (chloro(carboxylic) methiylidene) ] – L – ascorbic acid (L-AsCl2) gave new product 3-(Benzo[d]Thaizole-2-Yl) – 9-Oxo-6,7,7a,9-Tertrahydro-2H-2,10:4,7-Diepoxyfuro [3,2-f][1,5,3] Dioxazonine – 2,4 (3H) – Dicarboxylic Acid, Hydro-chloride (L-as-am)), which has been insulated and identified by (C, H, N) elemental microanalysis (Ft-IR),(U.v–vis), mass spectroscopy and H-NMR techniques. The (L-as am) ligand complexes were obtained by the reaction of (L-as-am) with [M(II) = Co,Ni,Cu, and Zn] metal ions. The synthesized complexes are characterized by Uv–Visible (Ft –IR), mass spectroscopy molar ratio, molar conductivity, and Magnetic susceptibility techniques. (

... Show More
Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
Drag Reduction Using Passive Methods on KIA PRIDE Car Model
...Show More Authors

An experimental study on a KIA pride (SAIPA 131) car model with scale of 1:14 in the wind tunnel was made beside the real car tests. Some of the modifications to passive flow control which are (vortex generator, spoiler and slice diffuser) were added to the car to reduce the drag force which its undesirable characteristic that increase fuel consumption and exhaust toxic gases. Two types of calculations were used to determine the drag force acting on the car body. Firstly, is by the integrating the values of pressure recorded along the pressure taps (for the wind tunnel and the real car testing), secondly, is by using one component balance device (wind tunnel testing) to measure the force. The results show that, the avera

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Oct 14 2026
Journal Name
Journal Of Engineering
Technological Analysis of Flat Surface Conditions by Magnetic Abrasive Finishing Method (MAF)
...Show More Authors

This study introduced the effect of using magnetic abrasive finishing method (MAF) for finishing flat surfaces. The results of experiment allow considering the MAF method as a perspective for finishing flat surfaces, forming optimum physical mechanical properties of surfaces layer, removing the defective layers and decreasing the height of micro irregularities. Study the characteristics which permit judgment parameters of surface quality after MAF method then comparative with grinding

View Publication
Publication Date
Thu Jan 02 2014
Journal Name
Sino Us
“Actual Experience”: Correcting Misconceptions Through Analyzing Harriet Wilson’s Our Nig
...Show More Authors

African-American writers during the 19th century wrote in the shadow of the prominent romance, sentimental, and domestic fiction. Harriet Wilson’s Our Nig (1859) reflects an “alternative social character”, for the female protagonist suffers racism in the free North, because she is a mulatto child. Through depicting the life of free blacks, who supposedly lives a better life than Southern slaves, Wilson exposes how she has actually lived and sensed life in antebellum America. According to Raymond Williams (2011), there are two kinds of literary writings. The first represents the general tendency of the age, and he calls it “dominant social character”; representing the majority content of both the public writing and speaking. But, a

... Show More
View Publication
Publication Date
Wed Apr 05 2017
Journal Name
Journal Of Agriculture And Veterinary Science
Tillage Appearance Device Test When Used Mold Board Plow Under Difference of a Variables Condition
...Show More Authors

Tillage appearance device is mechanical, electric-electronic design, getting Patent from the Central Organization for Standardization and Quality Control – Industrial Property Department - Ministry of Planning – The Republic of IRAQ under number Patent 3876 in 20 / 4 / 2014, calculates the number of clods per area by Tillage appearance device, This is done through the generation electrical impulses are sent to the controlled accurate calculates number clods required space and shows the result on the screen in order to see the tillage view per area. Three factor used in these experiment, first factor represents forward speed of tractor three levels (3.5, 4.5, and 5.5 km/h), second factor represent soil moisture content at two levels (14

... Show More
Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
Cross Dipole Antennas Solution for Angle of Arrival Estimation
...Show More Authors

The Multiple Signal Classification (MUSIC) algorithm is the most popular algorithm to estimate the Angle of Arrival (AOA) of the received signals. The analysis of this algorithm (MUSIC) with typical array antenna element ( ) shows that there are two false direction indication in the plan
aligned with the axis of the array. In this paper a suggested modification on array system is proposed by using two perpendiculars crossed dipole array antenna in spite of one array antenna. The suggested modification does not affect the AOA estimation algorithm. The simulation and results shows that the proposed solution overcomes the MUSIC problem without any effect on the performance of the system.

View Publication Preview PDF
Crossref
Publication Date
Thu Sep 05 2019
Journal Name
Al-kindy College Medical Journal
Review Article Blastocystosis
...Show More Authors

Blastocystosis is symptomatic infection caused by the protozoal parasite Blastocystis , which resides in the intestinal tract of its hosts and it is one of the most common parasites reported in humans. It’s prevalence ranges between (30 - 50%) of the population in developing countries. This genus has a worldwide distribution and often the most commonly reported human intestinal protozoan in children and adults, even infect infants

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
A study of anti fungal activity of a combination of essential oils from medical herbs against water molds
...Show More Authors

The aim of this study is to evaluate the anti fungal activity of a combination of essential oils against water molds. HPLC analysis was done to evaluate the quantity and quality of the active compounds in this combination which extracted from three herbs( Peppermint Menthapiperita ,Thyme Thymusvulgaris, Common sage Salvia officinalis L.) and the active compounds are Camphor,Menthol,,Thujone and Thymol with different concentrations. In this study (MIC) , (MFC) were measured and (LD50) determined after 48,96 h from fingerlings treatment of common carp in aquariums .The results of (MIC) were 0.025µl/ml for Aphanomyces sp. and 0.015µl/ml for both Achlya sp. and Fusariumsolani which showed significant differences(p<0.05) from Malachite gre

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
ON DISCRETE WEIBULL DISTRIBUTION
...Show More Authors

Most of the Weibull models studied in the literature were appropriate for modelling a continuous random variable which assumes the variable takes on real values over the interval [0,∞]. One of the new studies in statistics is when the variables take on discrete values. The idea was first introduced by Nakagawa and Osaki, as they introduced discrete Weibull distribution with two shape parameters q and β where      0 < q < 1 and b > 0. Weibull models for modelling discrete random variables assume only non-negative integer values. Such models are useful for modelling for example; the number of cycles to failure when components are subjected to cyclical loading. Discrete Weibull models can be obta

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
Oscillations of Third Order Half Linear Neutral Differential Equations
...Show More Authors

In this paper the oscillation criterion was investigated for all solutions of the third-order half linear neutral differential equations. Some necessary and sufficient conditions are established for every solution of (a(t)[(x(t)±p(t)x(?(t) ) )^'' ]^? )^'+q(t) x^? (?(t) )=0, t?t_0, to be oscillatory. Examples are given to illustrate our main results.

View Publication Preview PDF
Crossref