Preferred Language
Articles
/
jeasiq-2248
The Role of External Audit in Limiting Creative Accounting Practices in Light of International Standards from The Point of View of Certified Accountancy Experts in Iraq as a Model
...Show More Authors

This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical program Wolfram Alpha, the results of the questionnaire were distributed to registered Iraqi accounting experts and several results were obtained

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Aug 13 2025
Journal Name
Molecular Crystals And Liquid Crystals
Synthesis, characterization and mesomorphic behavior of twin pyrazole ligands and their metal complexes containing dithiocarbamat units
...Show More Authors

View Publication
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering Science And Technology
GEOMETRIC NONLINEAR TIME DOMAIN SPECTRALMATCHING SEISMIC ANALYSIS OF BASE ISOLATED HIGHRISE BUILDINGS INCLUDING P-DELTA EFFECT
...Show More Authors

Time-domain spectral matching commonly used to define seismic inputs to dynamic analysis in terms of acceleration time history compatible with a specific target response spectrum is used in this study to investigate the second-order geometric effect of P-delta on the seismic response of base-isolated high-rise buildings. A synthetic time series is generated by adjusting reference time series that consist of available readings from a past earthquake of the 1940 El Centro earthquake adopted as an initial time series. The superstructure of a 20-story base isolated building is represented by a 3-D finite element model using ETABS software. The results of the base isolated building show that base isolation technique significantly reduces inter-s

... Show More
Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Structure dependence of gamma ray irradiation effects on polyurethane and epoxy resin studied by PAL technique
...Show More Authors

Positron annihilation lifetime (PAL) technique has been employed to
study the microstructural changes of polyurethane (PU), EUXIT 101
and epoxy risen (EP), EUXIT 60 by Gamma-ray irradiation with the
dose range (95.76 - 957.6) kGy. The size of the free volume hole and
their fraction in PU and EP were determined from ortho-positronium
lifetime component and its intensity in the measured lifetime spectra.
The results show that the irradiation causes significant changes in the
free volume hole size (Vh) and the fractional free volume (Fh), and
thereby the microstructure of PU and EP. The results indicate that
the γ-dose increases the crystallinity in the amorphous regions of PU
and increas

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Jun 13 2012
Journal Name
Journal Of Kerbala University
Thermo physical behaviour of binary and ternary systems for cyclohexanol with some Ketones at three temperature
...Show More Authors

Publication Date
Fri Dec 01 2023
Journal Name
Jordan Journal Of Biological Sciences
Extraction of Klebsiella pneumoniae and Candida albicans Biofilm and Studying their Cytotoxic Effects on Human Lymphocytes
...Show More Authors

View Publication Preview PDF
Scopus (9)
Crossref (3)
Scopus Crossref
Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Structural and Optical Properties of Cobalt-Doped Zinc Oxide Thin Films Prepared By Spray Pyrolysis Technique
...Show More Authors

Undoped and Co-doped zinc oxide (CZO) thin films have been prepared by spray pyrolysis technique using solution of zinc acetate and cobalt chloride. The effect of Co dopants on structural and optical properties has been investigated. The films were found to exhibit maximum transmittance (~90%) and low absorbance. The structural properties of the deposited films were examined by x-ray diffraction (XRD). These films, deposited on glass substrates at (400? C), have a polycrystalline texture with a wurtzite hexagonal structure, and the grain size was decreased with increasing Co concentration, and no change was observed in lattice constants while the optical band gap decreased from (3.18-3.02) eV for direct allowed transition. Other parameters

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Mar 01 2013
Journal Name
Al-nahrain Journal Of Science
Synthetic and Characterization of Some new Schiff bases Complexes with CoII, NiII, CuII and PdII ions
...Show More Authors

A new ligand (H4L) and its complexes with (CoII, NiII, CuII and PdII). This ligand was prepared in two steps, in the first step a solution of terephthaldehyde in methanol reacted under refluxe with 1,2-phenylenediamine to give precursore compound which reacted in the second step with 2,4- dihydroxybenzaldehyde to give the ligand. The complexes were synthesized by direct reaction of the corresponding metal chloride with the ligand. The ligand and complexes were characterized by spectroscopic methods [FT-IR, UV-vis, 1HNMR, HPLC and atomic absorption], chloride contant in addition to conductivity measurement. The stability constant K and Gibbs free energy ∆G were calculated for [[Ni2(H2L)Cl2], [Cu2(H2L)Cl2] complexes using spectrophoto

... Show More
Publication Date
Thu Dec 15 2011
Journal Name
Iraqi Journal Of Laser
Generation of Truly Random QPSK Signal Waveforms for Quantum Key Distribution Systems Based on Phase Coding
...Show More Authors

In this work a model of a source generating truly random quadrature phase shift keying (QPSK) signal constellation required for quantum key distribution (QKD) system based on BB84 protocol using phase coding is implemented by using the software package OPTISYSTEM9. The randomness of the sequence generated is achieved by building an optical setup based on a weak laser source, beam splitters and single-photon avalanche photodiodes operating in Geiger mode. The random string obtained from the optical setup is used to generate the quadrature phase shift keying signal constellation required for phase coding in quantum key distribution system based on BB84 protocol with a bit rate of 2GHz/s.

View Publication Preview PDF
Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
Serological study of toxoplasmosis spread among unmarried female university students using LAT, ELISA and IgG avidity
...Show More Authors

Toxoplasma gondii has a worldwide distribution and it is one of the most prevalent infectious agents in Iraq. The study was conducted on 200 serum samples of unmarried female university of students age ranged between 18 to 26 years to detect Toxoplasma gondii antibodies. The aim of this study was to detect T. gondii antibodies among unmarried female students in Iraqi universities using different serological tests. Seventy six (38%) serum samples out of 200 subjects were positive for toxoplasma antibodies by Latex agglutination test (LAT). Among 76 LAT sera positive ,only 58 (29%) serum samples were positive with toxoplasma IgG ELISA test , however , the results of IgM ELISA assay were positive only for 3 (1.5%) unmarried

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jun 30 2025
Journal Name
Zanin Journal Of Science And Engineering
Preparation and Spectral Characteristics of Various Transition Metal Complexes with Novel Azo-dye Based on Tryptamine.
...Show More Authors

Novel azo ligand based on tryptamine, and its metal complexes with antioxidant properties were synthesized through chemical methods and characterized through various techniques, including IR, Mass, UV-Vis spectroscopy, elemental analysis, conductivity, magnetic sensitivity, and thermogravimetric analysis. According to the IR spectra of the complexes, the azo-ligand, [5-(2-(3H- 1-indol-3-yl) ethyl) diazenyl) quinolin-8-ol] coordinates with metal ions through the nitrogen atom in the quinoline ring and the oxygen atom of the hydroxyl group. Thermal analysis techniques were employed to investigate the thermal behavior of the compounds. The results revealed that the metal complexes possess higher thermal stability compared to the free ligand. T

... Show More