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

In this research , we tried to identify the meaning empowerment in the development literatures , and inquire the most enabling prominent actions to promote women , as we considered the most important international conferences that take up the subject of women's empowerment .
In the context of research on the subject of empowering women to occupy leadership positions , we tried to diagnose the target of the empowerment , and we clarify the correlation between human development and empowerment of women , also the research touched on the decision (1325) issued by the United Nations , which includes provisions regarding the importance of women participation at all levels in the process of decision-making .
We realized that there are so

Green synthesis of bimetallic nanoparticles of Fe/Ni (G-Fe/Ni-NPs) and zeolite-5A supported (G-Z-Fe/Ni-NPs) as heterogeneous Fenton-like oxidation for the decolourisation of reactive red 120-dye (RR120) from the aqueous medium using green tea extract as a reducing agent. Zeolite-5A from local kaolin is prepared and characterised using the hydrothermal method and is used as a supporting material for Fe/Ni-NPs. (SEM), (EDX), (AFM), (XRD), (FT-IR), (BET). Its zeta potential were used to characterise G-Fe/Ni-NPs and G-Z-Fe/Ni-NPs. The decolourisation efficiency (Ed) of the RR120-dye using a heterogeneous Fenton-like for G-Fe/Ni-NPs and G-Z-Fe/Ni-NPs is 99.8% and 99.9%, respectively, under the optimum conditions: [H2O2] = 20 and 1 mmol/L

To reduce the effects of discharging heated water disposed into a river flow by a single thermal source, two parameters were changed to get the minimum effect using optimization. The first parameter is to distribute the total flow of the heated water between two disposal points (double source) instead of one and the second is to change the distance between these two points. In order to achieve the solution, a two dimensional numerical model was developed to simulate and predict the changes in temperature distribution in the river due to disposal of the heated water using these two points of disposal.
MATLAB-7 software was used to build a program that could solve the governing partial equations of thermal pollution in rivers by using t

Aim of the study: Using surface roughness and tensile bond strength tests, the objective of this investigation was to ascertain the impact of laser surface modification on the binding strength of injectable thermoplastic acrylic denture base material to acrylic-based soft-liner material. Materials and methods: Acrylic base soft liner material was bonded to injectable thermoplastic acrylic resin (Deflex). Forty specimens were created (20 disc, 20 dumbbells) 10 of each specimen type as control specimens, and 10 were treated with nano pulse Nd: YAG laser. The data were analyzed using the Kruskal-Wallis test and unpaired t-test (a=.05) and the roughness test was performed utilizing a double column universal test machine. Results: Compar

Archives of Razi Institute (ARI)

6. coli K12 and B. subtilis 168 were investigated for their cadmium and mercury tolerance abilities. They were developed by UV mutagenesis technique to increase their tolerances either to cadmium or mercury, and their names then were designated depend on the name and concentration of metals. E. coli K12 Cd3^R exhibited bioremediation amount of 6.5 mg Cd/g dry biomass cell. At the same time, its wild-type (E. coli K12 Cd3) was able to remove 5.2 mg Cd/g dry biomass cell in treatment of 17 mg Cd /L within 72 hours of incubation at 37 °C (pH=7) in vitro assays. The results show that E.coli K12 Hg 20 was able to remove 0.050 µg Hg/g dry biomass cell

This study aims to identify the degree of students of Princess Rahma University College owning e-learning skills related to MOODLE as they perceived in the of light Corona crisis. The researchers' questionnaire consisted of (37) items, distributed in three areas of e-learning skills related to the MOODLE on (147) students were chosen randomly. The results of the study showed that the degree of students 'possession of e-learning skills related to the MOODLE was significant. The results also revealed that there were statistically significant differences in the degree of students' possession of electronic learning skills related to the MOODLE due to sex in favor of females. Finally, there were no statistically significant differences in the

The rivers are the main source of fresh water for many countries and the great development which is considered as one of the sustainable development elements in its various agricultural, industrial, domestic and environmental fields .The countries of the world seek food security and water security in order to ensure the basic needs of citizens .Because their distribution is uneven in many regions of the world with different human needs, which leads to conflicts over water sources, especially those located in one international river basin .This has led to the emergence of internationallegal rules governing the management of The problem revolves around the dialectic between limited water resources and increased need for water use b