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

Background: Proper cleaning and shaping of the whole root canal space have been recognized as a real challenge, particularly in oval-shaped canals.This in vitro study was conducted to evaluate and compare the efficiency of different instrumentation systems in removing of dentin debris at three thirds of oval-shaped root canals and to compare the percentage of remaining dentin debris among the three thirds for each instrumentation system. Materials and methods: Fifty freshly extracted human mandibular molars with single straight oval-shaped distal root canals were randomly divided into five groups of ten teeth each. Group One: instrumentation with ProTaper Universal hand instruments, Group Two: instrumentation with ProTaper Universal rotary

The main objectives of this study were investigating the effects of the maximum size of coarse Attapulgite aggregate and micro steel fiber content on fresh and some mechanical properties of steel fibers reinforced lightweight self-compacting concrete (SFLWSCC). Two series of mixes were used depending on maximum aggregate size (12.5 and 19) mm, for each series three different steel fibers content were used (0.5 %, 1%, and 1.5%). To evaluate the fresh properties, tests of slump flow, T500 mm, V funnel time, and J ring were carried out. Tests of compressive strength, splitting tensile strength, flexural tensile strength, and calculated equilibrium density were done to evaluate mechanical properties. For reference mixes, the

Series of new complexes of the type [M2 (L)Cl4 ] are prepared from the new ligand[N1 ,N4 -bis(benzo[d]thiazol-2- yl)succinamide (L) derived from ethan-1,2-dicarbonyl chloride and 2-aminobenzothiozole,where, M= Ni(ii), Cu(ii) and Zn(ii) alsocomplexes of mix-ligands, the type [M(L)(8-HQ)]Cl, where, M = Ni(ii), Cu(ii) and Zn(ii),8-HQ= 8-Hydroxyquinoline. Chemical forms are obtained from their 1 H, 13CNMR, Mass spectra (for (L)), FT-IR and U.V spectrum, melting point, molar conduct.Using flame (AA), % M is determined in the complexes.The content of C, H, N and S in the (L) and its complexes was specified. Magnetic susceptibility and thermal analysis (TGA) of prepared compounds were measured.The propose geometry for all complexes[M2 (L)Cl4 ] wa

Renewable energy technology is growing fast especially photovoltaic (PV) system to move the conventional electricity generation and distribution towards smart grid. However, similar to monthly electricity bill, the PV energy producers can only monitor their energy PV generation once a month. Any malfuntion in PV system components may reduce the performance of the system without notice. Thus, developing a real-time monitoring system of PV production is very crucial for early detection. In addition, electricity consumption is also important to be monitored more frequently to increase energy savings awareness among consumers. Hardware based Internet-of-Thing (IoT) monitoring and control system is widely used. However, the implementation of

In this study, we investigate the behavior of the estimated spectral density function of stationary time series in the case of missing values, which are generated by the second order Autoregressive (AR (2)) model, when the error term for the AR(2) model has many of continuous distributions. The Classical and Lomb periodograms used to study the behavior of the estimated spectral density function by using  the simulation.

The aim of this study to identify patterns of cerebral control (right and left) for second grade students in the collage of physical education and sports science of the University of Baghdad, as well as identify the definition of theThe Effect of Using the Bybee Strategy(5ES) according to Brain Control Patterns in Learning a Kinetic Series on Floor exercises in Artistic Gymnastics for menمجلة الرياضة المعاصرةالمجلد 19 العدد 1 عام 2020effect using the (Bybee) strategy (5ES) according to brain control patterns inlearning a Kinetic series on floor exercises In artistic gymnastics for men, andidentify the best combination between the four research groups learn, use Finderexperimental method research sample consi

Background: Herbal medicine can be called one of the branches of medicine in various forms. Turmericcurcumin has proved its efficiencies a coloring, flavoring agent and has been traditionally used in medicine, exhibiting remarkable anti-inflammatory and antioxidant properties. The varied biological properties of curcumin and lack of toxicity even when administered at higher doses makes it attractive to explore its use in various disorders like diseases of skin. It is good potential agent for wound healing. Materials and methods: Sixty four new Zealand rabbits were used in this study ,they were divided into four groups,each group was subdivided as follows:Experimental groups(8 rabbits) right facial side of animals for essential oil applicati

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev