The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am

 In this work the design and application of a fuzzy logic controller to DC-servomotor is investigated. The proposed strategy is intended to improve the performance of the original control system by use of a fuzzy logic controller (FLC) as the motor load changes. Computer simulation demonstrates that FLC is effective in position control of a DC-servomotor comparing with conventional one.

For two years, from January 1995 till December 1996, a survey on helminth parasites of aquatic birds of Bahr Al-Najaf depression, mid Iraq, was achieved. A total of 663 birds, belonging to 11 species, were captured and examined for helminth parasites. These birds were infected with seven trematodes (Notocotylus gibbus, Cyclocoelum mutabile, Echinostoma chloropodis, Patagifer parvispinosus, Psilochasmus oxyurus, Diplostomum spathaceum and Apharyngostrigea cornu), seven cestodes (Paricterotaenia porosa, Dicranotaenia tsengi, Diorchis brevis, D. inflatus, Tatria acanthorhyncha, T. decacantha and Diplophallus polymorphus) and four nematodes (Capillaria sp., Eustrongylides tubifex, Con

      The pause of AL-Hawra Zainab(peace be upon her) is a great opportunity to show the Muslim woman in combating injustice and tyranny, but we find the lack of knowledge of the leader of the media AL-Husseini(peace be upon 

Agriculture is a biological industry with highly vulnerable to natural factors, so the cultivation of wheat crop is very risky in lands, characterized by high levels of soil salinity, leading to high risk and uncertainty component. For this Al-MOTAD model has been adopted to analysis the risk. The research depends on a random sample composed of 590 farmers, representing eight agricultural sectors from agricultural cultivation Wasit Directorate. The Basic Plan for linear programming been designed , and then built al MOTAD model for risk, after nine plans to al MOTAD model  represent different levels of degrees of risk posed by the average total absolute deviations A, with levels of income E, until it reached the degree of ris

In order to identify the role of selection for early and late silking on the inbred lines from Maize (Zea Mays L.) regarding the grain yield of the consequent hybrids. Filed experiment for four seasons (spring and full 2014 and 2015) was conducted in the experimental field of Field Crop Dept., Coll. of Agric., Univ. of Baghdad. Four inbred lines (Zm19, Zm32, Zm51 and Zm61) and two testers (Zm21 late and Zm60 early silking) were used. In the first two seasons, the seeds of the four inbred lines were planted, first 10 plants that flowered early and 10 plants that flowered late were selected and the seeds of the selected plants were multiplied. The seeds of the early and late selected inbred lines were planted in the third

This research aims to, analyze and estimate marketing margins and the relative importance of some vegetable crops in the province of Baghdad and then estimate the product share and wholesaler and retailer of consumer Iraqi dinars spent boil vegetable crops studied Results of the study showed that the margin catalog crops fresh vegetables varies from time to harvest as it was about 316 dinars Tomato and 315 for the option of water and 421.3 dinars eggplant and 448.5 dinars potato and 425.5 dinars onions dry.  How much the product share of consumer spending was about %58.3 and tomatoes %59.7 of the option and water %52.3 of the eggplant and %56.2  and potatoes 49.8% of dry onions. The share of the  w

The number of fungal isolated in this research were 48 fungal isolates that isolated from plant, agricultural and animal waste from three different regions outside Baghdad, and three different regions in Baghdad, screening 24 cellulolytic isolates fungi, which were obtained 8 isolated fungi Aspergillus parasiticus, Trichoderma harzanium, Trichoderma viride, Chladosporium ssp, Alternaria ssp, mycelia asterilia (1), Metarhizium spp and mycelia asterilia (2). Capable of producing bio-alcohol with simultaneous saccharification and fermentation without using the yeasts in fermentation methods

Three groups of subjects have been divided (25/group): healthy normotensive non-pregnant women (Group A), normal normotensive pregnant women (Group B), and women with preeclampsia (Group C).The levels of serum alanine aminotransferase (ALT), aspartate aminotransferase (AST), total bilirubin , creatinine , blood urea nitrogen, triglyceride , total cholesterol and glucose have been estimated in all subjects. All measured parameters were determined by spectrophotometric analysis. The results showed a significant(P<0.05) increase in serum ALT, AST, blood urea nitrogen, triglyceride and total cholesterol levels in group B as compared to group A. However creatinine, total bilirubin and glucose levels did not show any statistical significant alt

This study is considered the first study in our country to isolate bovine parainfluenza
type 3 virus (BPIV-3) from naturally infected calves. BPIV-3 virus was isolated from nasal
swabs collected from calves with respiratory disease. The virus was isolated and titrated in
secondary embryonic bovine kidney (SEBK) cell culture; other cell cultures (secondary sheep
testis and chicken embryos fibroblast cell cultures) were used for propagation of isolated
virus. Examination of infected cell culture revealed giant cell formation and intracytoplasmic
inclusions. The isolated virus agglutinated guinea pig’s erythrocytes and produces clear
heamadsorption of guinea pig’s erythrocyte in infected SEBK cell culture. Virus tit

تعد حشرة حفار الاوراق  Liriomyza sativae (Diptera: Agromyzidae) من الآفات الخطيرة التي تسبب اضرارا  للعديد من النباتات في العراق، وتؤدي إلى خسائر اقتصادية. ويضم جنس Liriomyza أكثر من 370 نوعًا ينتشر على نطاق واسع في جميع مناطق زراعة الخيار في العالم L. sativae. هي آفة ضارة جدً

الملخص :

    يكشف تحرّي الفنون التشكيلية القديمة بشكل عام في بلاد الرافدين بان المفاهيم الاجتماعية والمعتقدات الدينية كانا يمثلان حجر الزاوية في فنون الانسان القديم , ولكون فنان بلاد الرافدين ابن بيئته الاجتماعية وغير بعيد عنها ويتأثر دوما بما يشاهده من فعاليات متنوعة , فقد عمد الى عكس افكاره المميزة والمستوحاة من تلك النشاطات بهيئة عمل فني على سطح لوح فخاري من اجل ان يكون وثيقة مرئية قد

The study area soils suffer from several problems appear as tkhesvat and cracks in the roads and waterlogging which reduces the susceptibility of soil to withstand pressure, this study was conducted on the soil of the Karkh district based on field study that included (6) samples of soil physical analyses contain different ratios of (mud, sand, silt) as percentages (52%, 45%, 3 #) respectively, and liquidity limit rate (39%) Stroke rate plasticity was (20.6%) The rate coefficient of plasticity total (19.2%)0

Background: Preoperative radiographical assessment of the maxillofacial lesions is of a great importance in guiding the surgeon during surgical procedure in reducing post-operative complications. This study highlighted the application of CBCT scan in the assessment of maxillofacial cystic and cystic like lesions as a part of advanced radiology Materials and methods: A total of 20 patients (15 males and 5 females) participated in this prospective study. CBCT scan (Kodak 9500 CBCT) with (DICOM) software utilized to perform scanning to all patients in order to assess lesion extension, morphological features and it’s relation to the adjacent vital structures. Results: In this study, the total cystic and cystic like lesions involving the

The study conducted on the compositions of epiphytic diatoms on three taxa of aquatic plants were selected (Phragmites australis Trin ex stand , Ceratophyllum demersum L. and Typha domengensis Pers) in three sites within Al-Auda Marsh, from autumn 2013 to summer 2014 . The study was measured physical and chemical factors of all the study sites, such as: air temperature, power of hydrogen (pH), electrical conductivity (EC), salinity (S‰), total hardness(TH), dissolved oxygen (DO), and plant nutrient. The results showed that water of marsh was oxygenated and it was very hard. A total of 111 taxa of phytoplankton were identified, which belonged to 13 families and 26 genus (one family and two genus of centric diatoms, 12 families and 26 ge

Biological samples of mother's milk were collected from Iraqi southern provinces(Basrah,Messan,al-Muthana,Thikar)and Baghdad province to measure uranium concentration of the samples by using track technique of fission fragments as a result from uranium atom fission with thermal neutrons from neutrons source 24 I Am-Be with activity 16Ci and neutron flux of 5000 n/cm2.s on using nuclear track detector CR-39 It was found that the high percentage of depleted uranium concentration on the samples from Muthana province , which accounted as 4.183ppm therefore the samples was taken from the provinces (Thikar,Basrah,Baghdad),which was accounted the depleted uranium concentration as following (1.243,2.172,2.875) ppm respectively, with appear a small

The aim of this novel native study was to determine the microbial contamination of broken and cracked imported commercial table egg in Baghdad markets and its economic effect. A total of 21510 commercial chicken table eggs were checked and surveyed from retail markets in different popular regions of Baghdad city during a year period from January 3^rd to December 28^th of 2018 and its microbial contamination were studied. Results revealed that significant differences (P<0.01) were appeared in the studied microbial counts during months of the study and significant differences (P<0.01) in the average counts between broken and cracked eggs and sound (not bro

This research consists of two parts, the first part concern with analyzing the collected data of BOD and COD values in discharge waste water from Al-Dora refinery during 2010 to find the relationship between these two variables The results indicates that there
is a high correlation between BOD and COD when using a natural logarithm model (0.86 ln(COD)) with correlation coefficient of 0.98. This relationship is useful in predicting the BOD value using the COD value. The second part includes analyzing collected data from the same site in order to find a relationsip between BOD and other parameters COD, Phenol(phe), Temperature(T), Oil, Sulphat(SO4),pH and Total dissolved solids( TDS) discharged from the refinery. The results indicated

In this work, PAni nanofibers (NFs) are successfully synthesized via hydrothermal method. The structural, surface morphological, optical, electrical and H2S gas sensing properties have been investigated for PAni thin films deposited by spin coating technique. The XRD pattern reveals crystalline nature of PAni NFs with crystallite size of 9.2 nm. The SEM image of Polyaniline clearly indicates that the polymer possesses nanofiber like structure. The optical properties show that the optical energy gap follows allowed direct electronic transition calculated using Tauc’s equation. Intense hotoluminescence (PL) peaks at 309, 340 and 605 nm are observed. The electrical properties such as D.C. conductivity and Hall effect have been studied wher

تميل فكرة اصلاح العمل البرلــماني الى تقليل وظائف البرلمان لصالح سلطة الحكومة كنتيجة لعدم كفاءته في مناقشة الموضوعات المعاصرة ولا سيما في النظم التي تعاني من غياب أغلبية سياسية واتجاه الأحزاب الى تحقيق مصالحها، وبالتالي جعل اختصاص البرلمان محصور في البت بالقضايا الاساسية كتلك المتعلقة بحقوق الإنسان وفق معيار موضوعي، ووضع التشريعات الاطارية. ويساعد توفير الحاجة المعرفية للنواب في تحقيق نقاش بناء، وقواني

The objective of this study was tointroduce a recursive least squares (RLS) parameter estimatorenhanced by using a neural network (NN) to facilitate the computing of a bit error rate (BER) (error reduction) during channels estimation of a multiple input-multiple output orthogonal frequency division multiplexing (MIMO-OFDM) system over a Rayleigh multipath fading channel.Recursive least square is an efficient approach to neural network training:first, the neural network estimator learns to adapt to the channel variations then it estimates the channel frequency response. Simulation results show that the proposed method has better performance compared to the conventional methods least square (LS) and the original RLS and it is more robust a

Random throwing of industrial waste has a significant impact on the environment unless it takes into account the conditions of engineered destroying and/or re-used. Taking the advantage of re-using waste materials in engineering projects represents a well-planned project in order to resolve a lot of engineering problems for some difficult soils. The objective of this study was to evaluate the capability and effects of Rubber Shreds (RS) from scrap torn belts towards improving the shear strength of soft clay. A direct shear tests were conducted on soft clay-RS mixture. The following parameters were investigated to study the influence of RS content, water content, normal stress, and dilation ratio. From experimental test results it was fou

The results of analyzing BVRI CCD photometry of the spiral galaxies NGC 7339, NGC 7537, and NGC 7541 are presented using the observations acquired with the 1.88m Kottamia telescope (Egypt). The overall structure of the galaxies is analyzed together with isophotal contour maps. The surface brightness profiles of the galaxies are decomposed to bulge and disk components by fitting a de Vaucouleurs law for the bulge and an exponential law for the disk to obtain photometric parameters for each component. The corrected total and absolute magnitudes and integrated color are also obtained and found to be close to the published values. The radial profiles of ellipticity, major-axis position angle, and color are also obtained and discussed.

Adversity and psychosocial stress are involved in aging through the following pathways. psychological stress enhances the nerve system to secrete endocrine mediators (hormones). Mitochondrial respiration mediates energy production stimulated by binding to these hormones to their receptors. Energy produced by mitochondria accelerates metabolism and, in its turn, leads to increases in reactive oxygen species (ROS) of free radicals. Cellular stress and accumulation of damage can result from an excess of ROS. Accumulation of damage comprises damages in telomeric and nontelomeric DNA, in addition to mitochondrial DNA. Mitochondrial DNA damage plays an important role in increasing the pathway of p53/p21. The expression of the PGC-1α gene is inhi

Ferritin is a key organizer of protected deregulation, particularly below risky hyperferritinemia, by straight immune-suppressive and pro-inflammatory things. , We conclude that there is a significant association between levels of ferritin and the harshness of COVID-19. In this paper we introduce a semi- parametric method for prediction by making a combination between NN and regression models. So, two methodologies are adopted, Neural Network (NN) and regression model in design the model; the data were collected from مستشفى دار التمريض الخاص for period 11/7/2021- 23/7/2021, we have 100 person, With COVID 12 Female & 38 Male out of 50, while 26 Female & 24 Male non COVID out of 50. The input variables of the NN m

In this paper, we present multiple bit error correction coding scheme based on extended Hamming product code combined with type II HARQ using shared resources for on chip interconnect. The shared resources reduce the hardware complexity of the encoder and decoder compared to the existing three stages iterative decoding method for on chip interconnects. The proposed method of decoding achieves 20% and 28% reduction in area and power consumption respectively, with only small increase in decoder delay compared to the existing three stage iterative decoding scheme for multiple bit error correction. The proposed code also achieves excellent improvement in residual flit error rate and up to 58% of total power consumption compared to the other err

<p> Traditionally, wireless networks and optical fiber Networks are independent of each other. Wireless networks are designed to meet specific service requirements, while dealing with weak physical transmission, and maximize system resources to ensure cost effectiveness and satisfaction for the end user. In optical fiber networks, on the other hand, search efforts instead concentrated on simple low-cost, future-proofness against inheritance and high services and applications through optical transparency. The ultimate goal of providing access to information when needed, was considered significantly. Whatever form it is required, not only increases the requirement sees technology convergence of wireless and optical networks but

From a group of 60 patients with dentoalveolar infections among which 10 were diabetic and 10 non-diabetic were elected as test group as well as 10 normal subjects as control group. Six Staphylococcus aureus and Streptococcus anginousus were diagnosed in the first and second group of the patients the immune status of the patients and control subject were tested by pathogen specific antibody titre, neotrophil NBT reduction phagocytosis and leukocyte inhibition LIF. Diabetic patients with dentoalveolar infection shows decreased specific antibody titers, subnormal neutrophil NBT phagocytic % as well as non significant LIF % in comparison non diabetic reveal high specific antibody titers against , high neutrophil NBT% and significant LIF% re