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
Studies on the flexural behavior of post-tensioned beams subjected to strand damage and strengthened with near-surface mounted (NSM) technique using carbon fiber-reinforced polymer (CFRP) are limited and fail to examine the effect of CFRP laminates on strand strain and strengthening efficiency systematically. Furthermore, a design approach for UPC structures in existing design guidelines for FRP strengthening techniques is lacking. Hence, the behavior of post-tensioned beams strengthened with NSM-CFRP laminates after partial strand damage is investigated in this study. The testing program consists of seven post-tensioned beams strengthened by NSM-CFRP laminates with three partial strand damage ratios (14.3% symmetrical damage, 14.3%
... Show MoreAlpha shape theory for 3D visualization and volumetric measurement of brain tumor progression using magnetic resonance images
Background: Since carbapenems are currently the preferred treatment for severe infections brought on by multidrug-resistant bacteria which can create Extended-Spectrum β-Lactamases (ESBLs), it is extremely concerning that Gram-negative bacteria are becoming resistant to carbapenem. It has been demonstrated that Klebsiella pneumoniae produces a beta-lactamase that hydrolyses the β-lactam ring in antibiotics, making it one of the few bacteria which are currently exhibiting a high value of resistance because of changing in the organism's core genome. Methods: For the current study, 50 samples were gathered from different water sources, and based on morphological and biochemical testing, 10 isolates were determined to be K. pneumoniae. Accord
... Show MoreThin films of pure WO3 and the binary systems of TiO2:WO3,MoO3:WO3,Cr2O3:WO3, and SnO2:WO3 were prepared by pulsed laser deposition method. The single and binary compounds were sintered at 1273K for five hours. The deposition were done under vacuum of 2x10-2 Torr at various substrates like glass and single crystal silicon wafer with negative conductance at ambient temperature thickness of ≍150 nm. The structures and morphology of pure WO3
In this study, high-performance solid polymer electrolytes (SPEs) with different compositions were investigated for next-generation lithium-based energy storage and flexible electronics technology applications. The SPE films were prepared by the solution casting method using hydroxypropyl methylcellulose (HPMC), polyethylene glycol (PEG), and lithium sulfate (Li2SO4 ). The obtained films were flexible and transparent, hence suitable for structural, optical, electrical, and thermal characterizations. The XRD pattern of HPMC indicated a broad peak at 2 theta approximate to 20 degrees, while the films HPMC/PEG- Li2SO4 showed sharp peaks assigned to the crystalline nature of Li2SO4 . Fourier-transform infrared (FTIR) spectra confirmed O-H vibra
... Show MoreIn this study, new oxazolidinone and thiazolidinone derivatives were synthesized through a three-step process. In the first step, o-aminothiophenol was reacted with p-aminobenzoic acid in hydrochloric acid to produce an amine containing a thiazole ring, achieving a product yield of 80%. The second step involves synthesizing Schiff bases (E1-E4) by reacting 4-(benzo[d]thiazol-2-yl)aniline with various aromatic aldehydes in the presence of glacial acetic acid. This reaction yields products of 76% to 90%. In the third step, the Schiff derivatives (E1-E4) are reacted with glycolic acid and thioglycolic acid to obtain the desired products. Oxazolidinone derivatives (N1-T1) were produced with rates ranging from 66% to 74%, while thiazolidin
... Show MoreThe human blood physiology is an active system that is closely connected with environmental and lifestyle changes, which affect such processes as erythropoiesis, coagulation, platelet activity, nitric oxide (NO) signaling system, and oxygen transport. It is a synthesis of evidence based on recent research (2020-2026) on four modulators that relate to each other physically: exercise, high-altitude hypoxia, climate change-induced high and low temperatures, and consumption of non-nutritive sugar substitutes such as erythritol. Adaptive changes that are generally observed in response to exercise and altitude are increased erythropoiesis and improved vascular functions, whereas maladaptive changes, including oxidative stress, inflammator
... Show MoreThe work presented in this research deals with the synthesis and physico-chemical characterization of Schiff base ligand (HL) created from vanillin with p-aminoazobenzene containing (N, O) as donor atoms. The synthesis ligand (HL) was characterized by the CHN, (FT-IR), (UV-Vis), (1H,13C-NMR) and mass spectroscopy, in addition the melting point were used to charac-terize the Schiff base. A series of mixed metal ligands complexes were formed by using Schiff base ligand (HL) as primary ligand and Paracetamol (PAR) as a secondary ligand with five divalent metal ions; Ni, Cu, Zn, Cd(II) and Hg. The formed complexes were characterized by using some analytical and standard spectroscopic methods; molar conductivity, magnetic susceptibil-ity, FT-IR,
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