The research aims at introducing accountability creative and the factors influencing or helping to Do in Iraqi companies, was launched two assumptions first that he was effect with significance to a number of factors in the direction of departments in Iraqi companies to practice creative accounting , were selected (9) factors believed to researchers it's most influential, and second that there importance of significance for a number of ways or methods to prevent or combat creative accounting , and the purpose of testing hypotheses have been designed questionnaire was distributed to a sample of 48 individual practitioners accountable in Iraqi companies and auditors in charge of auditing the accounts of those companies , after anal

The tracking of satellites motion and their path around the earth is important things in the mechanical of satellites motion. Significant parameters for the determination of time entrance and existence of the satellite could be obtained from the shadow of the earth. In the present work the tracking and time determination for entry and exit from earth shadow have been studied. In the present work we built a software for tracking the motion of satellites in orbit around the earth and determine the change of both distance and speed as a function of time. The perturbations effect on the satellite has been neglected from the earth atmosphere drag and the earth gravity and other effects. The equation for calculating the shadow is solved using num

Mobile phones are widely used nowadays, for different application such as wireless control and monitoring due to its availability and ease of use. The implemented system is based on "global system mobile (GSM)" network by using "short message service (SMS)". The design mainly contains a GSM modem and interfacing unit circuit with microcontrollers. This system could control up to eight different electrical devices such as light, Air conditioner, washing machine and many more applications which needed in daily life in different area (House, Office, or factory, etc.). The control is done by sending a specific SMS messages from traditional or smart phone. The controlling devices are restricted to a pre-defined phone number and are set in the so

IT has its impact on all aspects of life, including its planning and operations. Based on the assumption that the plan can adapt any technique as an analytical tool within broader dimensions to include society in general and meet the requirements of that society. They have neutral values, meaning and usefulness rather than being adopted as abstract goals or objectives so that the planner or the decision-maker can benefit greatly from them. This information technology is summarized in three main axes: First: Geographic Information Systems. Second: computer modeling. Third: visual simulation and the Internet. The problem of research is that the decision-making environment of the plan is surrounded by uncertain information-planning conditio

Represents the narrative and drama important sources in the serial drama television structure, and the advent of modern narrative techniques within the dramatic structure of the series of television directorial and processors that hired them, form a quantum leap in the level of the emergence of distinct forms of dramatic rely on narrative techniques according to the harmonic fabric is in control of making the form of art. dramatic and running events, but in order to discharge the need to adhere to the basics of drama and adapted within the mediator television capabilities, and narrative to make forms of television series to Atantzm in drift fixed because of the nature of governing structure formalism, this does not mean the existence of

Globalization as phenomena has affected   all aspects of life and reflected its impacts to the Arab world politically, economically, and culturally and became a vital field that related directly to our life. This field of searching needs as many studies and Academics as for employing the means that needed to face a national challenge which targeting the Arabic man Character in its ethics and values. This very important thing needs a very important reaction to face that challenge to protect the cultural ARABIC & ISLAMIC characteristics and to take care of education in all its levels and   forms as it is an invincible fort. For that, this field has become as the priority of the studying and researches if the

A liquid-solid chromatography of Bovine Serum Albumin (BSA) on (diethylaminoethyl-cellulose) DEAE-cellulose adsorbent is worked experimentally, to study the effect of changing the influent concentration of (0.125, 0.25, 0.5, and 1 mg/ml) at constant volumetric flow rate Q=1ml/min. And the effect of changing the volumetric flow rate (1, 3, 5, and 10 ml/min) at constant influent concentration of Co=0.125mg/ml. By using a glass column of (1.5cm) I.D and (50cm) length, packed with adsorbent of DEAE-cellulose of height (7cm). The influent is introduced in to the column using peristaltic pump and the effluent concentration is investigated using UV-spectrophotometer at 30oC and 280nm wavelength. A spread (steeper) break-through curve is gained

Background: Urolithiasis and hypertension are prevalent and clinically significant conditions in the Middle East, both influenced by shared metabolic and environmental risk factors. Understanding the potential association between them is important for guiding prevention strategies. Objective: To explore the relationship between urolithiasis and hypertension in a sample of Iraqi adult patients. Methods: A cross-sectional observational study was conducted at Alkindy Teaching Hospital, Baghdad, from September 2024 to March 2025. Participants included 237 patients with confirmed urinary tract stones and 244 controls confirmed to be stone-free, matched for age and sex. Exclusion criteria included secondary hypertension, chronic kidney di

Abstract

The research aims to study the problem of high production costs and low quality and the use of total quality management tools to detect problems of the high cost of failure and low quality products, diagnosis, and developing appropriate solutions.

To achieve the goal, we studied the overall quality tools and its relationship with the costs and the possibility of improving quality through the use of these tools.

Was limited to these tools and study the relation to the reduction of costs and improving quality have been studied serially by the possibility of the reduction.
To achieve the goal, the study of the concept of total quality management