This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

The other day in the Holy Quran and the four Gospels

Theater is a renewed art until this moment, and it does not stray from its components from life and its spaces in general, but rather is derived from them according to characteristics and directions intended to differ based on finding other, more effective solutions, Therefore, the research entitled (Extractive treatments of the space between tradition and contrast in contemporary theater) consists of four chapters. The first chapter came under the title (the methodological framework). Where he dealt with the research problem and then the importance of the research and the goal of the research as well as the objective, temporal and spatial limits of the research, In addition to defining the terminology and then finding the procedural ter

The current study aims to

1) identify the prevalent Enneagram personality types and the academic self among the sixth-grade students of the distinguished secondary schools; 2) the differences of relationship between the Enneagram personality types and the academic self-concept based on gender; 3) identify the correlation between the Enneagram personality types and the academic self-concept; and 4) identify the contribution of each type of personality types to the academic self-concept. To this end, two instrument were used to collect the data: Riso-Hudson’s scale,1995 was administered to measure enneagram types which had translated to the Arabic language by ( al-yassery,2004), the other instrument was

The aim of this research does not deal with evaluation occurs at any points in the design of the plan alternatives themselves or formulation of goals and objectives. The aim of this research is that test and evaluate the fully alternatives. We can therefore state as the principle that evaluation of alternative plans must be based on attempts to show how far each plan satisfies all the objectives are expressed as specification of the performance of the urban and regional system. The planner can submit the result (as in the traditional way) for each alternative, with particular reference to the weighting of objectives. The summery result can be presented and the preferred plan indicated that with largest index of Goals-achievement.

Background: The most important advances in medical education in the last decade are the shift in focus from learning objectives to learning outcomes. The advantages of active over passive learning are researched-based. The aim of this study was to evaluate the students reading habits; utilization of lectures, group study, resources utilized during study, and if there is a need to change the curriculum.<br />Methods: A prospective study was done in Medical City Teaching Hospital, from January 2007 to January 2008, including 438 students from the college of medicine, university of Baghdad. A questionnaire consist of 28 questions was given to them. These questionnaire elicited responses regarding reading habits, utilization of lecture

In this study, some physical and mechanical properties of soil samples collected from the campus site of College of Science, University of Diyalahave been evaluated. All laboratory tests were performed according to the standards of American Society for Testing and Materials (ASTM). The test results showed that the range of soil water content wwas (13.89%-16.34%) with an average of 15.44%. The specific gravity range was (2.58-2.77) with an average of 2.66. The range of Liquid Limit LL was (26.20-35.20%) with an average of 32.22%.The range of Plastic Limit PL was (18.63-23.24%) with average of 21.06%. The range of Plasticity Index was (7.57-12.42) with an average of 11.61. Based on USCS classifications, the soil can be considered

The study conducted to demonstrate the effect of copper nanoparticles (Cu-NPs) on the seminal vesicle and testosterone hormone of males' albino mice. Twenty mice were used and divided into four groups control group and three groups that orally administrated with 100 mg/kg Cu-NPs for 7, 14 and 21 days and each group have 5 animals. Then, the blood was withdrawn from the animals to measure the level of the hormone testosterone in the next day after all the dosages period and then the animal was sacrificed. Seminal vesicles isolated from each animal and measured weight then histological sections were prepared to observe the changes of seminal vesicles sections. Then the morphometric was carried out to the lining cells and their nucleus and

The purpose of this study is to investigate the capability of bacterial DNA
compared to bacterial lysate in stimulating arthritis using rat model. One hundred
mid-stream urine specimens were collected during November 2012 to January 2013,
from patients suffering from urinary tract infections attending hospitals in Baghdad,
Iraq. Susceptibility of Staphylococcus aureus isolates to antibiotics was examined.
Twenty five isolates were identified as S. aureus and they developed multi drug
resistance. S. aureus S1 lyaste and its DNA were intra-articulary injected in rats. The
levels of IL-6, anti-ds DNA Ab and leukocytes count were measured. In general, IL-
6, anti-ds DNA Ab and leukocytes count were significantly highe

The research aims to know the reverberation of the the electronica news bulletin of the ministry of higher education and scientific research  in the newspapers of: (AL-Taakhi, AL-Zaman, ALAdala,AL-Sabah and Baghdad) for period from 2^nd October 2011 to 1^st November 2011 to explain its activity and advantage for the other newspapers and to show the importance which the newspapers showed for the study of the news subject in the bulletin, as well as,to show the proportional differences in which the newspapers interested in the subjects of the published news, and to reach to the results which lead us to good conclusions for the service of decision owner and open new horizons for the researchers to expanding in the s