The research aims to achieve a set of objectives, the most important of which is to educate the management of companies operating in the private sector about the advantages and risks of using creative accounting practices, as on the one hand they serve the interests of the company and improve its image, and on the other hand it exposes it to the risks of non-compliance with tax laws and legislation or the risks of default and bankruptcy as a result of exploiting gaps and flexibility in the application Accounting standards, and in line with the objectives and through the research problem that was formulated in the form of a question (Are their creative accounting practices that are reflected in the honesty and fairness of financia
... Show MoreEconomic analysis plays a pivotal role in managerial decision-making processes. This analysis is predicated on deeply understanding economic forces and market factors influencing corporate strategies and decisions. This paper delves into the role of economic data analysis in managing small and medium-sized enterprises (SMEs) to make strategic decisions and enhance performance. The study underscores the significance of this approach and its impact on corporate outcomes. The research analyzes annual reports from three companies: Al-Mahfaza for Mobile and Internet Financial Payment and Settlement Services Company Limited, Al-Arab for Electronic Payment Company, and Iraq Electronic Gateway for Financial Services Company. The paper concl
... Show MoreHospitals are part of the service organizations and most importantly at the level of individuals because they are tied to the people health and their daily lives , the nursing service is one of the important services provided by hospitals, and nurses are the human resource that offers this service, from this standpoint the idea of research came to prepare work Scheduling for nurses in a scientific way to improve performance operational for their services and provide efficient service available 24 hours a day, the research use one of the modern and scientific rules of scheduling its “schedule of
... Show MoreThe research aims to get acquainted with the evaluation of the reality of the application of the curriculum axis from among the eight Iraqi academic accreditation standards in a sample of governmental and private universities and colleges in Iraq and to identify the main and secondary reasons for it as well as to provide proposed mechanisms and procedures to help reduce gaps, If the research problem is represented in the weak availability of the requirements of the curriculum axis in universities and colleges (the study sample) due to the weak documentation and successful implementation of them and interest in them is still below the level of ambition, In order to arrive at scientific facts, the researchers adopted the comparativ
... Show MoreAim: The study designed to evaluate the Geno-protective effect of green tea extract against genotoxicity induced by metronidazole and tinidazole. Methods: Thirty-six mice were used, For each experiment, The animals divided into 6 groups: Group I- Negative control administered distilled water; Group II-Healthy mice treated with metronidazole alone, Group III- Healthy mice treated with tinidazole alone; Group IV- Healthy mice administered green tea extract alone Group V- Healthy mice treated with metronidazole, followed by green tea extract administration, Group VI- Healthy mice treated with tinidazole, followed by administration of green tea extract. Results: treatment with Tinidazole significantly increase total chromosomal aberration (0.18
... Show MorePre-eclampsia is the most common medical complication of pregnancy associated with increased maternal and infant mortality and morbidity. Its exact etiology is not known, although several evidences indicate that various elements might play an important role in pre-eclampsia. This study was carried out to analyze and to compare the concentration of calcium, in mild pre-eclampsia and in normal pregnant women , and to determine the effect of oral supplementation with calcium on mild pre-eclampsia , and whether this effect is related to the change in the level of serum calcium. Forty- five women in the third trimester of pregnancy were selected to participate in this study and divided into: fifteen apparently healthy, normo
... Show MoreThis study investigates the influence of fear, refuge, and migration in a predator–prey model, where the interactions between the species follow an asymmetric function response. In contrast to some other findings, we propose that prey develop an anti-predator response in response to a concentration of predators, which in turn increases the fear factor of the predators. The conditions under which all ecologically meaningful equilibrium points exist are discussed in detail. The local and global dynamics of the model are determined at all equilibrium points. The model admits several interesting results by changing the rate of fear of predators and predator aggregate sensitivity. Numerical simulations have been performed to verify our theoret
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