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

هذا البحث يتحدى الافتراض القائل أن العراق بعد عام 2003 يجب دراسته بمعزل عن ديناميات التي سبقت عام 2003، اذ تبرهن هذه الدراسة على ان الشعبوية هي احدى الديناميات التي تمظهرت بصورة شعبوية استبدادية في النظام الديكتاتوري، نظرًا لأنه كان زعيم حزب علماني وعربي على نطاق واسع، لكنه استخدم الدين والقومية بشكل استراتيجي وانتقائي في ظروف معينة، مما خلق سياق الشعبوية الحديثة. الموجة الثانية هي الشعبوية العرقية والطائف

يتنامى يوما بعد يوم استخدام السيارات وتتعاضم اعدادها ، فهذا هو عصر السرعة، وخاصة في مجال النقل والمواصلات، والتي تتحقق باستخدام وسائل النقل المختلفة ومن بينها السيارات، وبالتالي اصبحت هذه الوسيلة ضرورية لتحقيق هذه السرعة ومن ضرورات الحياة في انجاز الاعمال.

وتتبارى مصانع السيارات فيما بينها لانتاج انواع السيارات بمواصفات عالية من المتانة والامان والراحة، وفي ذات الوقت اصبحت هندسة الطرق

The importance of this research lies in assessing the current state of media in Iraq based on international indicators and standards set by the Research and Scientific Exchange Council and UNESCO. That is to measure the strength and durability of media after 9 April 2003. These indicators are divided into five objectives that measure and describe each of the five research objectives that we seek to test through the points system.

Based on the foregoing, researchers in Iraqi media find that these conditions may lead to further decline unless measures are taken to help avoid mistakes, provide the requirements for development and progress. In addition, care from the State is needed to support this process, which would

1.
Embryonic Origin of Neural Tube Defects.
Insaf Jasim Mahmoud
2.
Etiology of Neural Tube Defectss.
Ali Abdul Razzak Obed
3.
Epidemiology of Neural Tube Defects in Iraq.
Mahmood Dhahir Al-Mendalawi
4.
Surgical Management of Neural Tube Defects.
Laith Thamer Al-Ameri
5.
Prevention of Neural Tube Defects in Iraq.
Mahmood Dhahir Al-Mendalawi

Many studies and researches represented the importance of the planning and designing criteria's. Planning and Designing issue influence by three factors, firstly: The Present situation of life is always exchanging and developing. Secondly: Design work represents views of problem that never appear at the beginning of the work but only by plan implementation which need to in some cases to modifying the specify aims and criteria's. Thirdly: Never establish criteria's and aims that can be used as a reference before starting design and planning process. This research will study present situation of the services for residential areas criteria's and planning legitimate in some designed cities in Iraq with different levels (neighborhood,

The study is concern on determine the type of Candida spp.in leukemia patients that were infected with oral candidiasis as a result to their immune suppression (weekend immune system) due to their submission to radiation and chemotherapy treatment. The result showed that the most common isolates were C. guillermondii 19 which represent 31.66% of cases, then followed by C. itermedia 11 which represent 18.3%, while the less common isolates were for C. zeylamodes 3 which represent 5%.

This study aimed to explore The Degree of Practicing of the Sixth Primary Social Studies’ Teachers in Iraq for the Principles of Active Learning from their Point of view

The study society consisted of 230 male and femalesocial studiesteachers’ subjects for the sixth primary grade in Al-Anbar General Directorate of Education. 160 of them were selected to represent the sample of the study with a percent of (70%) from the original society. To achieve the aims of the study, the researchers prepared a questionnaire consisting of (43) items which represented the active learning principles. The validity and stability of the tool were verified. The researchers used the descriptive approach to suit the objectives of this study. &

BACKGROUND: COVID-19 is resulted from severe acute respiratory syndrome coronavirus 2, which initiated in China in December 2019. Parasites are efficient immune modulators because their ability to stimulate an immune response in infected persons. AIM: This study aims to detect if there is a probable relationship between intestinal parasitic infections and COVID-19. METHODS: Ninety patients consulted at Al-Kindy Teaching Hospital (Al-Shifa center) from October 2020 till April 2021, confirmed infection with COVID-19 by PCR. Stool examination was done for detecting intestinal parasites. RESULTS: From 90 patients, males were 63 (70%), with median age 32 years, while females were 27 (30%), with age 24–44 years. Asymptomatic pati