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
Objective: To evaluate two kinds of extraction (aqueous and ethanolic) for coriander using seeds, leaves and stems and
studying their antibacterial activity against nine different microorganisms.
Methodology: Coriander was selected to carry out this study. Seeds, leaves and stems were collected from local markets in
Baghdad then dried in shade for at least 10 days and grinded to fine powder. Aqueous hot extracts for 1hr. at (50
c) and
cold extracts for 24 hrs at (4
c) were performed by using seeds, leaves and stems then studied antibacterial effect against
nine different microorganisms by using well diffusion technique. Cold aqueous extracts of coriander seeds for 48 hrs. and
72 hrs and ethanolic extraction
4-amino-3-(4-(((4-hydroxy-3, 5dimethoxybenzyl) oxy) methyl) phenyl)-1, 2, 4-triazole-5-thione was synthesized by to method the first one from melt reaction of 4-(((4-hydroxy-3, 5-dimethoxybenzyl) oxy) methyl) benzoic acid with Thiocarbonyldihydrazide, the second method from convert the corresponded acid hydrazide to potassium 2-(4-(((4-hydroxy-3, 5-dimethoxybenzyl) oxy) methyl) benzoyl) hydrazinecarbodithioate salt then react with hydrazine hydrate. Newly Schiff base (7a-7f) were synthesized from reaction the 4-amino-1, 2, 4-triazol with substituted hydroxybenzaldehyde. The resulting compounds were characterized by IR, 1H-NMR, 13C-NMR, and HRMS data. 2, 2-Diphenyl-1-picrylhydrazide (DPPH) and ferric reducing antioxidant power (FRAP) assays
... Show MoreA new ligand complexes have been synthesis from reaction of metal ions of MnII , CoII , NiII , CuII , ZnII , CdII and PdII with schiff base [(E)-1-((2-amino-5-(3, 4, 5-trimethoxybenzyl) pyrimidin-4-ylimino) methyl) naphthalen-2-ol [HL)]. The prepared [HL] was characterized by FT-IR, UV-Vis spectroscopy, 1H13CNMR spectra Mass spectra and melting point. The compounds were characterized by techniques UV-Vis and FT-IR spectral studies, micro analysis (C.H.N), determination of atomic absorption, chloride content, molar conductivity measurements, magnetic susceptibility and melting point. The ligand acts as a monobasic tridentate, coordinating through deprotonated phenolic O and azomethine N atoms. The compounds are neutral electrolytic in dimeth
... Show MoreThis research was carried out to determine the impact of heat shock, electric shock and seeds in soaking nitrous acid mutagen solution on three cultivars of faba beans plant (Zaina, Aguadulce and Local) at the year 2012-2013. Factorial experiment was arranged in randomized complete block design (RCBD) with three replicates were used. The results showed that heat shock lead to early plants of 50% in flowering and an increase in the number of branches/plant and the number of seeds/pod compared to other treatments, whereas the seeds soaked in nitrous acid mutagen solution gave the highest plant height, leaf area index, number of pods/plant, seed weight, seed yield kg/ha, and did not differ significantly with treatment of electric shock in the
... Show MoreThis study is conducted to investigate the validity of using different levels of Rustumiya sewage water for irrigation and their effects on corn growth and some of the chemical properties of the soil such as electrical conductivity and soil pH in extract soil paste , the micro nutrient content in soil and plant which are ( Fe , Mn , Zn , Cu , Cd , Pb ). Three levels of sewage water ( 0 , 50 , 100 )% in two stages were used ,the three levels of wastewater ( without soil fertilization ) were used in the first stage , Where 80 Kg N /D+50Kg P2O5 /D was added to the soil as fertilizer in the control (0%) treatment and 40 Kg N/D+25Kg P2O5/D were added to 50 and 100% levels in the second stage .Corn seeds were planted in 12kg plastic pots in Com
... Show MoreThis study is conducted to determine the activity of plant Vica faba and two isolated from arbuscular mycorrhizae fungi (A,B) in bioremediation of soil pollution by Nickel and Lead elements in north and south of Baghdad city. The results showed that the average of soil pollution by Nickel and Lead elements in north of Baghdad was less than the average of soil pollution in the south of Baghdad which recorded 29.0,9.0PPm and 42.0, 25.0PPm respectively. The results show that the isolate A from the polluted soil is more active from isolate B which isolate from unpolluted soil for bioremediation. Vica faba recorded more in accumulate the Lead element in shoot system which was 19.65PPm and in root system was 27.2PPm and for Nickel element 24.65
... Show MoreBackground. Dental implantation has become a standard procedure with high success rates, relying on achieving osseointegration between the implant surface and surrounding bone tissue. Polyether ether ketone (PEEK) is a promising alternative to traditional dental implant materials like titanium, but its osseointegration capabilities are limited due to its hydrophobic nature and reduced surface roughness. Objective. The aim of the study is to increase the surface roughness and hydrophilicity of PEEK by treating the surface with piranha solution and then coating the surface with epigallocatechin-3-gallate (EGCG) by electrospraying technique. Materials and Methods. The study includes four groups intended to investigate the effect of pir
... Show MoreError control schemes became a necessity in network-on-chip (NoC) to improve reliability as the on-chip interconnect errors increase with the continuous shrinking of geometry. Accordingly, many researchers are trying to present multi-bit error correction coding schemes that perform a high error correction capability with the simplest design possible to minimize area and power consumption. A recent work, Multi-bit Error Correcting Coding with Reduced Link Bandwidth (MECCRLB), showed a huge reduction in area and power consumption compared to a well-known scheme, namely, Hamming product code (HPC) with Type-II HARQ. Moreover, the authors showed that the proposed scheme can correct 11 random errors which is considered a high
... Show MoreAbstract: Background: Optical biosensors offer excellent properties and methods for detecting bacteria when compared to traditional analytical techniques. It allows direct detection of many biological and chemical materials. Bacteria are found in the human body naturally non-pathogenic and pathologically, as they are found in other living organisms. One of these bacteria is Escherichia coli (E. coli) which are found in the human body in its natural and pathogenic form. E.coli bacteria cause many diseases, including Stomach, intestines, urinary system infections, and others. The aim of this study: is sensing and differentiation between normal flora and pathogenic E.coli. Material and method:
... Show MoreAbstract: Background: High percentage of diabetes patients complain from post extraction hemorrhage. Many types of hemostatic materials are used to stop bleeding after teeth extraction: diode lasers are good hemostatic agents owing to their highly absorption by hemoglobin therefore they are used in soft tissue procedures with relatively no effects on dental hard tissues due to their poorly absorption by water and hydroxyapatite. Objectives: The aim of this study is to evaluate the efficiency of diode laser to assist the clot formation after tooth extraction for type II diabetes patients with minimum temperature elevation to prevent periodontal destruction. Materials and methods: From 12 type II diabetes patients (7 males and 5 females wi
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