The research aims to achieve a set of objectives, the most important of which is to educate the management of companies operating in the private sector about the advantages and risks of using creative accounting practices, as on the one hand they serve the interests of the company and improve its image, and on the other hand it exposes it to the risks of non-compliance with tax laws and legislation or the risks of default and bankruptcy as a result of exploiting gaps and flexibility in the application Accounting standards, and in line with the objectives and through the research problem that was formulated in the form of a question (Are their creative accounting practices that are reflected in the honesty and fairness of financia

The Local and Global Corporations are suffering of managerial and financial corruption phenomena, which leads them to loss and bankruptcy. So, it is necessary to search for tools which help prevent phenomena like this, and one of these tools is (corporate governance) which represent controlling tool that contribute in reducing corruption. this study aims at modifying (corporate governance system)in order to make it suitable with Iraqi government Corporations. the study depend upon main hypothesis which is (the performance level of the strategic perspective of governance system is depending upon work according to the perspective dimensions itself.  From the main conclusions:-It is possible to building a strategic perspective

The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduc

The developments and transformations taking place in the era and the growth of knowledge economies and communication technology led this development to compel higher education institutions in Iraq to reconsider their objectives to keep pace with development. And one of the most important tools of development was the application of e-learning standards and its long-term impact on the performance of the educational institution. Performance auditing plays an important role in verifying the extent to which these institutions have implemented their activities and programs that auditing performance by adopting e-learning standards helps the institutions’ management by providing appropriate information on the extent to which they achieve thei

Background: The formation of white spot lesions around fixed orthodontic attachments is a common complication during and after fixed orthodontic treatment, which hinders the result of a successfully completed orthodontic treatment. The aim of the study was to assess the effectiveness of the Caries Infiltrant (ICON®) on prevention of caries on the smooth enamel surface when applied alone or combined with conventional adhesives. Materials and methods: Seventy eight human premolar enamel discs were randomly assigned to six groups (n=13). The discs were etched and treated with resins of different monomer content forming the following groups: (1)Untreated etched samples served as the negative control, (2) ICON® (DMG), (3) Adper™ S

The new complexes including Cu(II), Co(II), Ni(II), Pt(IV), and Pd(II) metals with 4,4'-(((1E,1'E)-1,4-phenylenebis(methaneylylidene))bis(azaneylylidene))bis(5-(4-chlorophenyl)-4H-1,2,4-triazole-3-thione) have been synthesized of utilizing us polystyrene (PS) photostability. The supplement (0,5 w / v%) was for the production of polystyrene ( PS) in the form of tetrahydrofuran (THF). Polystyrene films were exposing irradiation (250 – 380 nm) absorption light intensity of 6.02 x 10-9 ein dm-3 s-1 at room temperature, through the changes that occur to each of viscosity average molecular weight (Mv), main chain scission (S), degree of polymerization (DPn), weight loss %, hydroxyl index (lOH), carbonyl index (ICo) determined the photo stabiliz

Abstract 

In the present study, composites were prepared by Hand lay-up molding. The composites constituents were epoxy resin as a matrix, 6% volume fractions of glass fibers (G.F) as reinforcement and 3%, 6% volume fractions of preparation natural material (Rice Husk Ash, Carrot Powder, and Sawdust) as filler. Studied the erosion wear behavior and coating by natural wastes (Rice Husk Ash) with epoxy resin after erosion. The results showed the non – reinforced epoxy have lower resistance erosion than natural based material composites and the specimen (Epoxy+6%glass fiber+6%RHA) has higher resistance erosion than composites reinforced with carrot powder and sawdust  at 30cm , angle 60

Background: This study aimed to apply a high-power pulsed alexandrite laser in vitro, the researchers tested different exposure periods, pulse lengths, and laser fluencies to see which dosage was most successful against S. aureus bacteria, which had developed resistance to many antibiotics. Method: Three bacteria samples were exposed to laser beams for 30 seconds with a 5ms pulse duration and a laser fluency of 5J/cm2. The process was repeated with laser fluencies of 10, 15, and 20. Results: The study was carried out by using different doses of Alexandrite laser. Results: There are significant differences (p = 0.05) in the mean number of bacteria colonies exposed for 30 and 60 seconds at any laser fluencies utilized in the present i

Planning for a city with human identity considers the needs of human being that exist in the traditional cities where it was so easy creating place there, on the other hand, modern cities refuse these values and reduce the human characters of urban fabric elements , and the searching for the concept of " Urban Coherence " considers the knowledge about urban theory, especially Morphological attitudes finding three sides of making the coherence of dense urban fabric which are " Functional Complementarily , Formal Complementarily ,

Contextual complementarily “and the differentiation of these sides within the variety of spatial structural patterns between the organic type of traditional city and the gridiron type of modern city. To

ﺘﻌد ﻤﻬﻤﺔ اﻟﻔﺤص اﻟﻀرﯿﺒﻲ وظﯿﻔﺔ ﺘﻘﯿﯿم ﻟﻬﺎ ﺒﻌض اﻟﺠواﻨب اﻟﻤﺴﺘﻘﻠﺔ واﻟﻔﺎﻋﻠﺔ داﺨل اﻹدارات اﻟﻀرﯿﺒﯿﺔ ﯿﺘوﻻﻫﺎ اﻟﻤﺨﻤن واﻟﻤدﻗق ﻟﻔﺤص وﻤراﺠﻌﺔ ﻛﺎﻓﺔ اﻷﻨﺸطﺔ اﻟﻤﺎﻟﯿﺔ ﻟﻠﻤﻛﻠﻔﯿن اﻟﺨﺎﻀﻌﯿن ﻟﻀرﯿﺒﺔ اﻟدﺨل ﺒدأ ﻤن اﻟﺤرف واﻟﺼﻨﺎﺌﻊ واﻟﻤﻬن ﺤﺘﻰ اﻟﺸرﻛﺎت ( أﺸﺨﺎص واﻤوال.
وﻨﺘﯿﺠﺔ ﻻﺘﺴﺎع أﻋﻤﺎل اﻟﺸرﻛﺎت وﺘﻌﻘد ﻋﻤﻠﯿﺎﺘﻬﺎ واﻟﺘطور اﻟﻛﺒﯿر ﻓﻲ اﺴﺘﺨدام اﻟﺤﺎﺴﺒﺎت