The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors u

The city of Derna has distinctive architectural and architectural features, like other Arab and Islamic cities in the Arab West and North Africa. Its markets and shops have taken many different forms and structural forms within the urban fabric of the central commercial zone. The meeting between the various commercial and handicraft jobs and consumers within a spatial area starting with the old markets of the dark market and the agency of the harvest and vegetable market and the mosque of the old and the square of the mosque and the Red Square and the square Kharazin. It then grew linearly towards commercial hubs that were associated with the city's expansion axes. Old markets represent the architectural and planning heritage associated

The capacity factor is the main factor in assessing the efficiency of wind Turbine. This paper presents a procedure to find the optimal wind turbine for five different locations in Iraq based on finding the highest capacity factor of wind turbine for different locations. The wind data for twelve successive years (2009-2020) of five locations in Iraq are collected and analyzed. The longitudes and latitudes of the candidate sites are (44.3661o E, 33.3152o N), (47.7738o E, 30.5258o N), (45.8160o E, 32.5165o N), (44.33265o E, 32.0107o N) and (46.25691o E, 31.0510o N) for Baghdad, Basrah, Al-Kut, Al-Najaf, and Al-Nasiriyah respectively. The average wind velocity, standard deviation, Weibull shape and scale factors, and probability density functi

A procedure for the mutual derivatization and determination of thymol and Dapsone was developed and validated in this study. Dapsone was used as the derivatizing agent for the determination of thymol, and thymol was used as the derivatizing agent for the determination of Dapsone. An optimization study was performed for the derivatization reaction; i.e., the diazonium coupling reaction. Linear regression calibration plots for thymol and Dapsone in the direct reaction were constructed at 460 nm, within the concentration range of 0.3-7 μg ml-1 for thymol and 0.3-4 μg ml-1 for Dapsone, with limits of detection 0.086 and 0.053 μg ml-1, respectively. Corresponding plots for the cloud point extraction of thymol and Dapsone were constructed

Breast cancer is one of the most important malignant diseases all over the world. The incidence of breast cancer is increasing around the world and it is still the leading cause of cancer mortality An Approximately 1.3 million new cases were diagnosed worldwide last year. With areas rising increasing, risk factors for breast cancer including obesity, early menarche, alcohol and smoking, environmental contamination and reduced or late birth rates become more prevalent. In Iraq, breast cancer ranks first among types of cancers diagnosed in women. This study was conducted on one hundred twenty women with breast cancer that was evaluated and investigated for the possible role of the risk factors on the development of breast cancer in females. T

Changing the Wine into Vinegar

    The goal of this research to identify the effect of the probing questions in the collection of material literature with students of the Kurdish language department, to achieve the aim of the research, the researcher has chosen a sample from the students of third stage of the Kurdish language Department, Faculty of Education / Ibn Rushd as a field for the application of experiment.The number of sample  reached (71) students divided into two groups represented two divisions of the experimental groups under study to the style of questions sounding by (35) students, and represented the other division of the control group, which studied in the way normal and by (36) students, as rewarded r

Abstract

The traffic jams taking place in the cities of the Republic of Iraq in general and the province of Diwaniyah especially, causes return to the large numbers of the modern vehicles that have been imported in the last ten years and the lack of omission for old vehicles in the province, resulting in the accumulation of a large number of vehicles that exceed the capacity of the city's streets, all these reasons combined led to traffic congestion clear at the time of the beginning of work in the morning, So researchers chose local area network of the main roads of the province of Diwaniyah, which is considered the most important in terms of traffic congestion, it was identified  fuzzy numbers for

ABSTRACT This paper has a three-pronged objective: offering a unitary set of semantic distinctive features to the analysis of nominal “hatred synonyms” in the lexicon of both English and Standard Arabic (SA), applying it procedurally to test its scope of functionality crosslinguistically, and singling out the closest noun synonymous equivalents among the membership of the two sets in this particular lexical semantic field in both languages. The componential analysis and the matching procedures carried have been functional in identifying ten totally matching equivalents (i.e. at 55.6%), and eight partially matching ones (i.e. at %44.4%). This result shows that while total matching equivalences do exist in the translation of certain Eng