Objective(s): To evaluate of nurses practice toward orthopaedic wound infection and to determine the
relationship between orthopaedic nurses practice and their demographic data characteristic
Methodology: A descriptive study was carried out at orthopaedic wards of Baghdad Teaching Hospital started
from February 1
st, 2011 to August 30th, 2011. A non-probability sample of (39) orthopaedic nurses who were
working in orthopaedic wards were selected from Baghdad Teaching Hospital. The data were collected through
the use of questionnaire , which consists of two parts (1)Demographic data form that consists of a(10) items
and (2) orthopaedic nurses practice form that consists of (4)sections contain (69) items, by mean of direct
observe technique with orthopaedic nurses. The validity of the questionnaire was determined through
presenting it to (20) specialist expert and its reliability were determined through a pilot study which was
carried out through the period from April 1st, 2011 to June 15th, 2011. Descriptive statistical analysis
procedures (frequency, percentage, mean of score) and inferential analysis procedures (person correlation
coefficient, contingency coefficient) were used for the data analysis.
Results: The findings of the study indicated that the orthopaedic nurses have inadequate or deficit in some
aspects relative to wound infection in orthopaedic wards. No significant relationship was found between
orthopaedic nurses practice and their gender, years of employment in nursing field, years of experience in
orthopaedic wards and duration of the training session, while a significant relationship was found between
orthopaedic nurses practice and their age, marital status, level of education, sharing in training session and the
number of training session that orthopaedic nurses were engaged it.
Recommendations: The researcher recommend that special training session , concerning wound infection and
standards orthopaedic nurses practice toward wound infection control that should be followed in orthopaedic
wards ,and booklets should be designed and presented all orthopaedic nurses, in addition to make a new study
that can evaluate orthopaedic nurses knowledge concerning wound infection control in orthopaedic wards.
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:
- 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
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