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

A theoretical and protection study was conducted of the corrosion behavior of carbon steel surface with different concentrations of the derivative (Quinolin-2-one), namely 7-Ethyl-4-methyl-1-[(4-nitro-benzylidene)-amino]-1H-quinolin-2-one (EMNQ2O). Theoretically, Density Functional Theory (DFT) of B3LYP/ 6-311++G/ 2d, 2p level was carried out to calculate the geometrical structure, physical properties and chemical inhibition chemical parameters, with the local reactivity in order to predict both the reactive centers and to know the possible sites of nucleophilic and electrophilic attacks, in vacuum and two solvents (DMSO and H₂O), all at the equilibrium geometry. Experimentally, the inhibition efficiencies (%IE) in (3.5% NaCl)

In this paper, mesoscale modeling is performed to simulate and understand fracture behavior of two concrete composites: cement and asphalt concrete using disk-shaped compact tension (DCT) tests. Mesoscale models are used as alternative to macroscale models to obtain better realistic behavior of composite and heterogeneous materials such as cement and asphalt concrete. In mesoscale models, aggregate and matrix are represented as distinct materials and each material has its characteristic properties. Disk-shaped compact tension test is used to obtain tensile strength and fracture energy of materials. This test can be used as a better alternative to other tests such as three points bending tests because it is more convenient for both field and

This paper investigates the collocational use of irreversible food binomials in the lexicons of English (UK) and Arabic (Iraq), their word-order motivations, cultural background, and how they compare. Data consisted in sixteen pairs in English, versus fifteen in Arabic. Data analysis has shown their word order is largely motivated by logical sequencing of precedence; the semantically bigger or better item comes first and the phonologically longer word goes last. These apply in a cline of decreasing functionality: logical form first, semantic importance second, phonological form last. In competition, the member higher in this cline wins first membership. While the entries in each list clearly reflect culturally preferred food meals in the UK

Some new heterocyclic compounds containing, cyclohexenone, indazole, isoxazoline, pyrmidine and pyrazoline ring system were prepared from chalcones (1a,b). The starting chalcones (1a,b) were obtained by a base catalyzed condensation of appropriately substituted benzaldehydes and 2-acetylbenzofuran. The reaction of the prepared chalcones with ethylacetoacetate/hydrazine hydrate, hydroxylamine hydrochloride, urea, thiourea, hydrazine hydrate, phenyl hydrazine or hydrazide derivatives gave the mentioned heterocycles. All synthesized compounds have been characterized by physical and spectral methods.

This research is a pragmatic study of political blame in British and Iraqi Parliaments. It aims to unfold the similarities and/or differences in terms of the pragmatic and pragma-rhetorical strategies used by British and Iraqi politicians when they exchange blame in both offensive and defensive situations. A statistical analysis is conducted to quantitatively support the findings of the pragmatic analysis. The analyses conducted have yielded different results among blame is a process composed of two stages. Each stage is distinct for its pragmatic components and pragma-rhetorical strategies. British and Iraqi MPs at the blame stage tend to utilize impoliteness as their main strategy. However, British and Iraqi MPs perform differently at the

A summary of zooplankton research done in Peruvian marine waters is presented. We first provide a brief overview of the evolution of zooplankton studies off Peru before reviewing zooplankton biodiversity, regional distribution, seasonal and interannual fluctuation, trophodynamics, secondary production, and modeling are some of these topics. We evaluate research on various meroplankton, macroplankton, mesoplankton, and microplankton groups and provide a list of species from both published and unpublished sources. Three regional zooplankton groups have been identified: A shelf group on the continental shelf dominated by Acartia tonsa and Centropages brachiatus; A slope group on the continental shelf with siphonophores, bivalves, foramin

    The present work provides a list of all amphibians and reptiles recorded from Iraq up to 2014. It includes 115 species (105 species of reptiles and 10 species of amphibians) dating back to 25 families (20 families of reptiles and 5 families of amphibians). Conservation status of each species was mentioned.