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 anal

This review investigates the practice and influence of chatbots and ChatGPT as employable tools in writing for scientific academic purposes. A primary collection of 150 articles was gathered from academic databases, but it was systematically chosen and refined to include 30 studies that focused on the use of ChatGPT and chatbot technology in academic writing contexts. Chatbots and ChatGPT in writing enhancement, support for student learning at higher education institutions, scientific and medical writing, and the evolution of research and academic publishing are some of the topics covered in the reviewed literature. The review finds these tools helpful, with their greatest advantages being in areas such as structuring writings, gram

The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

Bioavailability is the objective for an optimum formulation. The target of the analysis is to maximize both the fluidity and disintegration profile of class II weakly compounds that are water-soluble. Anti-dyslipidemia drug rosuvastatin calcium (RC) (bioavailability 20%) through formulating as nanofibers (NFs) using electrospinning (ES) technology. Twenty formulas were prepared, and different polymers and polymer combinations with various concentrations were used such as polyethylene oxide (PEO) polyvinyl pyrrolidine (PVPK-30), and hydroxypropyl methylcellulose (HPMC). Three distinct groups of maximum parameters, including polymeric solution, electrospinning method, and ambient parameter, are capable of influencing the creation alon

The daily practices of humans produce various types of waste, which are a threat to the health and environment surrounding it, especially after the increase in quantities as a result of population growth and technological development, and here came the need for recycling solid waste as one of the modern concepts that achieve environmental benefits, The aim of the research is to evaluate the project of sorting and recycling of solid waste in the district of Mahmoudiya and whether its work is sustainable ,Conforming to modern standards, using standard checklists to determine the gap between the current laboratory reality and the requirements of those standards , Using the case study methodology as the most appropriate approach

In this work a study was made in centrifugal fan blower to investigate the effect of impeller blade design on sound pressure level (SPL). Shroud and unshroud impeller of nine blades are used. The sound generation from flow inside the test rig at different positions was displayed by using spectral analyzer. The experiments were carried out in anechoic chamber with small holes in its walls, under ambient condition about (25-27) C ° to avoid the effect of temperature on the sound pressure level. The results showed that (SPL) decreased with the increase of distance from the source about (3-4)dB when distance varied about (0.8-1.06)m, and the (SPL) decreased with the decrease of velocity about (8-12)dB when velocity varied between (13000-260

Numerous research studies have been conducted on why some learners acquire a second language more easily and quickly than others. Most of these studies have demonstrated that acquiring a second language does not depend only on learners’ cognitive ability or professional teaching strategies. The learning language process is more complicated than that. It is affected by crucial factors that are beyond the control of learners and teachers. These factors are known as sociolinguistic factors. These factors include culture, age, motivation, socio-economic status, and gender. This research paper mainly concentrates on the role of motivation in second language acquisition.

Andalusian women enjoyed much historical news in the fluorescence of Andalusia, describing it as beautiful and good cohabitation, as the men were involved in conquests, including those who were wives of the caliphs, including scientists, singers, and adept writers Hassan and tongue, in addition to the acquisition of masters in slave markets in Cordoba, Seville and many cities, In addition, Andalusian women enjoy freedom in their relationship with men and have been reflected in the historical fluorescence of Andalusia, such as the book of the history of Ibn Abdul Malik bin Habib al-Alberi (d. And the collar of the dove repented in intimacy and thousands of Ibn Hazm al-Qurtubi (d. 456 AH / 1065 CE), the book of Hilla al-Sayra of Ibn al-Wel