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The role of creative accounting in increasing the marketing of shares and their profits in the Iraqi stock exchange
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As a result of creative accounting, many firms in the Iraqi stock market are able to achieve two very significant goals: first, to boost the market value of their shares and thus gain the biggest trading volume in shares, and second, to lower their earnings in order to decrease the tax burden. First by growing its profits, then by evading taxes and denying the state its right to its money. Using this research, we hope to demonstrate how financial institutions that use innovative accounting tools in the preparation of their financial statements impact trade activity. Trading volume is critical to accurately forecasting stock price patterns, allowing investors to maximize their wealth. So, without accounting information, the financial markets can't play their function in drawing in investment, ensuring a well-balanced use of resources, and making reasonable economic decisions, because they don't have the accounting knowledge to do so. There were four sections to the research, which included a look at the research methodology and previous studies, a look at creative accounting practices, and an analysis of the financial statements for the top and bottom ten companies in terms of trading volume using Miller's model to detect profit manipulation that occurred in those companies. The final section contained the most significant findings and recommendations.

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Publication Date
Mon Jan 01 2018
Journal Name
الأستاذ
Analysis of the content of the chemistry book for the second intermediate grade according to habits of mind In light of the educational reform project (2061)
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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluating the supervision tools of the Central Bank of Iraq to verify the continuity of private banks: An applied research in the Central Bank of Iraq
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The aim of the research to highlight the calendar of the most important tools used by the Central Bank of Iraq, in the implementation of the function of supervisory oversight, to verify the stability of the banking system, and protect the funds of shareholders, and depositors in general and the absence of any raises the risks of default and financial failure in particular, for commercial banks. The most important flaws and weaknesses in these tools, in the early detection of the risks of continuity in a timely manner, The study concluded a set of conclusions, including the weakness of the tools used in the performance of the function of supervisory oversight in detecting cases of default and financial failure in the early time as well as

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Publication Date
Sun Sep 01 2024
Journal Name
Egyptian Journal Of Botany
Molecular data unravels three freshwater peridinioids in the Baghdad Island Tourist Lake, with reporting Palatinus apiculatus (Peridiniopsidaceae, Peridiniales) as a new record for the Iraqi algal flora
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Publication Date
Fri Jan 01 2021
Journal Name
Materials Today: Proceedings
The optimal utilization of lighting factor in the flat photobioreactor for biological applications
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Distribution of light intensity in the flat photobioreactor for microalgae cultivation as a step design for production of bio-renewable energy was addressed in the current study. Five sizes of bioreactors with specific distances from the main light source were adopted as independent variables in experiential design model. The results showed that the bioreactor’s location according to the light source, determines the nature of light intensity distribution in the reactor body. However, the cross-section area plays an important role in determining the suitable location of reactor to achieve required light homogeneity. This area could change even the expected response of the light passing through the reactor if Beer-Lambert's law is adopted.

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Employing the Psychological Dimension of Sound in the Cinematic Film: أنور عبد شاطي
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         This research deals with the audio part of the cinematic film, which is the sound and its elements inside the space of the cinema picture. It also deals with the psychological side of the sound and the effects made by the sound on the audience through the carefully studied use of the film maker in employing the sound and the picture. For the importance of this element, most of the directors were aware of the seriousness that sound causes to the cinematography, and consequently working as a whole such as the  indications, meanings, symbols, metaphors ,transitions…etc. The research included the methodological framework which consists of the research problem, in which the researcher ma

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Publication Date
Wed Sep 29 2021
Journal Name
College Of Islamic Sciences
Almzna given in the consolation of the Prophet)) for women- an objective stu
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 My research deals with the positions that the Prophet (PBUH) distressed. And condolences to those who lost her father and other problems and calamities that impede the life of women, has been given to the Lord of men, and good qualities, to strike the nation's finest proverbs in ensuring lost and lost of women and children, to be shown to us humanity in its finest form, and the best analyzed, and I hope God help And guidance and Rashad

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Publication Date
Sat Oct 01 2022
Journal Name
Baltic Journal Of Law & Politics
The position of Iraq in Russia's foreign policy after the year 2000 AD
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This research deals with the foreign policy and the Russian trends towards Iraqafter the year 2000 AD, the international variables that affect that bilateralrelationship and the importance of the position and weight of Iraq in the MiddleEast and the attempt to include Iraq in the international organizations and blocsled by China and the Russian Federation such as the Shanghai CooperationOrganization, and joining the Chinese Belt and Road project to serve interests TheIraqi economy, and an attempt to extend its influence through security alliances inthe region in general, and Iraq in particular, as the quadrilateral center of the waron terrorism in which Russia, Iran, Iraq and Syria participated, which strengthensbilateral relations between

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Analysis of Regional Development in Abu Ghraib Municipality within the Available Sources
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The judgment enjoys many potential sources. If we look at these sources with analytical view that enable us to identify the potentials of strength in them which is the existence of features that distinct each place from the other one, which can be considered opportunities that provide the designer and the planner the possibility to design and planning which is based on subs taken from the reality of the available data of the location.
At this point outstands the role of development sources as one of the processes of re-configuring the place which appear as a result of a reality that requires setting new goals for the society and to achieve these goals it takes observations dealing with the place policies that should be taken, so this

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Publication Date
Sun Dec 01 2002
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
SEASONAL CHANGES OF THE TESTES IN THE MARSH FROGE RANA RIDIBUNDA PALLAS, 1771
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Samples of marsh frog included 148 sexually mature males were collected in Baghdad
from December 1992 to December 1993 to December 1993. The testis weight was expressed
as percentage of the body weight. The percent mean weights of testis were at their minimal
weight (0.255%) during April (spawning period).
Testis weight has increased until reached its greatest average weight in August (0.785%).
During the winter there is a slight decrease in weight with a more obvious fall at the spawning
months. From the results obtained from the present work on Rana ridibunda and from the
observations on annual cycle in testis weight of some temperate zone anurans we notice that
testes tend to be lowest after spawning and the te

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Publication Date
Wed Feb 27 2019
Journal Name
Journal Of Low Power Electronics And Applications
Tolerating Permanent Faults in the Input Port of the Network on Chip Router
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Deep submicron technologies continue to develop according to Moore’s law allowing hundreds of processing elements and memory modules to be integrated on a single chip forming multi/many-processor systems-on-chip (MPSoCs). Network on chip (NoC) arose as an interconnection for this large number of processing modules. However, the aggressive scaling of transistors makes NoC more vulnerable to both permanent and transient faults. Permanent faults persistently affect the circuit functionality from the time of their occurrence. The router represents the heart of the NoC. Thus, this research focuses on tolerating permanent faults in the router’s input buffer component, particularly the virtual channel state fields. These fields track packets f

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