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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
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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

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Publication Date
Mon Mar 15 2021
Journal Name
Egyptian Journal Of Chemistry
Antimicrobial Activity of New Synthesized Aza -Beta Lactam and Tetrazole Derivatives Bearing Imidazo[2,1-B]Benzothiazole Moiety
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Publication Date
Tue Sep 11 2018
Journal Name
Iraqi Journal Of Physics
Contrast enhancement of infrared images using Adaptive Histogram Equalization (AHE) with Contrast Limited Adaptive Histogram Equalization (CLAHE)
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The objective of this paper is to improve the general quality of infrared images by proposes an algorithm relying upon strategy for infrared images (IR) enhancement. This algorithm was based on two methods: adaptive histogram equalization (AHE) and Contrast Limited Adaptive Histogram Equalization (CLAHE). The contribution of this paper is on how well contrast enhancement improvement procedures proposed for infrared images, and to propose a strategy that may be most appropriate for consolidation into commercial infrared imaging applications.
The database for this paper consists of night vision infrared images were taken by Zenmuse camera (FLIR Systems, Inc) attached on MATRIC100 drone in Karbala city. The experimental tests showed sign

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Publication Date
Sun Apr 15 2018
Journal Name
Strojniški Vestnik - Journal Of Mechanical Engineering
Comparative Experimental and Numerical Investigation on Electrical Discharge Drilling of AISI 304 using Circular and Elliptical Electrodes
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This work introduces a new electrode geometry for making holes with high aspect ratios on AISI 304 using an electrical discharge drilling (EDD) process. In addition to commercially available cylindrical hollow electrodes, an elliptical electrode geometry has been designed, manufactured, and implemented. The principal aim was to improve the removal of debris formed during the erosion process that adversely affects the aspect ratio, dimensional accuracy, and surface integrity. The results were compared and discussed to evaluate the effectiveness of electrode geometry on the machining performance of EDD process with respect to the material removal rate (MRR,) the electrode wear rate (EWR), and the tool wear ratio (TWR). Dimensional features an

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Publication Date
Tue Feb 04 2014
Journal Name
Al-mustansiriyah
Synthesis, Spectroscopic and Biological Studies of some Metal Complexes with 2, 4-dinitro-2-amino hydrozo benzene.
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Publication Date
Sat Jan 01 2022
Journal Name
Geotechnical Engineering And Sustainable Construction
Dynamic Response of Slender Reinforced Concrete Columns Strengthened by Using CFRP and Circularization Subjected to Seismic Excitation
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Publication Date
Wed Dec 01 2010
Journal Name
Iraqi Journal Of Physics
Current–voltage and capacitance-voltage characteristics of Se/Si heterojunction prepared by DC planar magnetron sputtering technique
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In this work, the effect of annealing temperature on the electrical properties are studied of p-Se/ n-Si solar cell, which p-Se are deposit by DC planar magnetron sputtering technique on crystal silicon. The chamber was pumped down to 2×10−5 mbar before admitting the gas in. The gas was Ar. The sputtering pressure varied within the range of 4x10-1 - 8x10-2mbar by adjusting the pumping speed through the opening control of throttle valve. The electrical properties are included the C-V and I-V measurements. From C-V measurements, the Vbi are calculated while from I-V measurements, the efficiency of solar cell is calculated.

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Publication Date
Wed May 29 2019
Journal Name
Journal Of Planner And Development
Sustainable spatial development strategy for rural villages (An analytical study applied to Rural commune of Al-Hira)
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Villages in most rural areas of the developing world, including Iraq, suffer from a deterioration in the urban structure in its various aspects, both in the lack of internal planning in terms of residential unit design which is not commensurate with the sustainable health life, in addition to the lack of infrastructure and community services networks As well as road networks linking them to neighboring urban centers, which was accompanied by the emergence of other problems, including the desire of the population to migrate to neighboring cities and the deterioration of economic activities due to lack of activation of economic development plans (Rural villages suffer from a lack of interest in urban development within the regional spatial

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Effect of Magnetized Water Treatment on some Biological Aspects for Fresh Water Snail Lymnaea lagotis (Schrank,1803)
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Exposure assays to magnetized water have so far revealed striking results. The present study was conducted to determine the effects of magnetized water treatment with in different intensities 500 , 1000 and 1500 Gauss on some biological aspects for species of freshwater Gastropod Lymnaea lagotis (Schrank, 1803) which important species in faun of aquatic habitats of Iraq. This species are considered a component of the food chain. The obtained results compared with these species which lived in the river(control). Result of these experiments showed increased significance the shell size (shell high, shell aperture length, shell aperture width and shell width) for L. lagotis with increased intensity magnetized water such as treated water with 1

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Publication Date
Fri Aug 12 2016
Journal Name
Iraqi Dental Journal
Pacifier Sucking Habit and its Relation to Oral Health of Children Aged 1-5 Years (comparative study)
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Publication Date
Tue Dec 28 2010
Journal Name
Iraqi Postgraduate Medical Journal
Knowledge and preference of mothers delivering at ALKadhumyia Teaching Hospital regarding caesarean section and normal vaginal delivery
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