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Creative accounting and the factors affecting its practice in Iraqi companies
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The research aims at introducing accountability creative and the factors influencing or helping to Do in Iraqi companies, was launched two assumptions first that he was effect with significance to a number of factors in the direction of departments in Iraqi companies to practice creative accounting , were selected (9) factors believed to researchers it's most influential, and second that there importance of significance for a number of ways or methods to prevent or combat creative accounting , and the purpose of testing hypotheses have been designed questionnaire was distributed to a sample of 48 individual practitioners accountable in Iraqi companies and auditors in charge of auditing the accounts of those companies , after analyzing the responses were the most important results that have been reached :

    1. The factors that have been selected as influential their creative accounting application in Iraqi companies have a significant impact morale, and they vary in the degree of impact.
    2. The methods or techniques that have been tested are of significant importance in preventing or moral creative accounting and control can be activated in this area.
  • There are considerable risks cannot be avoided in the absence of the discovery of creative accounting methods and control.

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Publication Date
Thu Apr 25 2019
Journal Name
Engineering And Technology Journal
Improvement of Harris Algorithm Based on Gaussian Scale Space
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Features is the description of the image contents which could be corner, blob or edge. Corners are one of the most important feature to describe image, therefore there are many algorithms to detect corners such as Harris, FAST, SUSAN, etc. Harris is a method for corner detection and it is an efficient and accurate feature detection method. Harris corner detection is rotation invariant but it isn’t scale invariant. This paper presents an efficient harris corner detector invariant to scale, this improvement done by using gaussian function with different scales. The experimental results illustrate that it is very useful to use Gaussian linear equation to deal with harris weakness.

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Publication Date
Tue Apr 01 2025
Journal Name
Al-kindy College Medical Journal
Al-Kindy College Medical Journal: An Audit of Publications for One Decade (2015-2024)
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The Al-Kindy College Medical Journal (KCMJ) is an Iraqi scholarly journal published by the Al-Kindy College of Medicine, University of Baghdad. It was officially founded in 2004. It is a peer-reviewed journal, published in both online and printed forms. It has a mission to offer a publication platform that mirrors recent knowledge and findings in the field of medicine and medical sciences. It publishes various types of articles, including editorial, review article, research article, brief report, case report, and letter to editor. It accepts articles in the English language. It was biannually published till 2021 when it started to launch three issues per year. The journal is registered with numerous partners, including Iraqi Academi

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Publication Date
Tue Jan 01 2019
Journal Name
Advances In Materials Physics And Chemistry
The Role of Cooling Condition on the Superconducting Properties of Tl<sub>2-x</sub>Hg<sub>x</sub>Sr<sub>2</sub>Ca<sub>2</sub>Cu<sub>3</sub>O<sub>10+δ</sub> System
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Publication Date
Tue Nov 20 2018
Journal Name
Infection And Immunity
Acknowledgment of ad hoc reviewers
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Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY THE INHIBITION ACTIVITY OF PURIFIED BACTERIOCIN FROM LOCAL ISOLATION Lactococcuslactis ssp. lactisagainst SOME PATHOGENIC BACTERIAL SPECIES ISOLATED FROM CLINICAL SAMPLES: دراسة الفعالية التثبيطية للبكتريوسين المنقى من العزلة المحلية Lactococcuslactis ssp. Lactis تجاه بعض البكتريا الممرضة المعزولة من عينات سريرية
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This study aimed to study the inhibition activity of purified bacteriocin produced from the local isolation Lactococcuslactis ssp. lactis against pathogenic bacteria species isolated from clinical samples in some hospitals Baghdad city. Screening of L. lactis ssp. Lactis and isolated from the intestines fish and raw milk was performed in well diffusion method. The results showed that L. lactis ssp. lactis (Lc4) was the most efficient isolate in producing the bacteriocin as well observed inhibitory activity the increased that companied with the concentration, the concentration of the twice filtrate was better in obtaining higher inhibition diameters compared to the one-fold concentration. The concentrate

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Publication Date
Sun Jan 12 2025
Journal Name
Journal Of The Iraqia University
Conflict of Identities Among Immigrants: A Study of Jamaica Kincaid’s Lucy and Hassan Blasim’s Nightmares of Carlos Fuentes صراع الهويات بين المهاجرين: دراسة في قصة لوسي لجامايكا كينكايد وقصة حسن بلاسم كوابيس كارلوس فوينتس
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The struggle between two identities is a crucial subject everywhere. Some people travel abroad in quest of a new identity after struggling at home. People migrate and embrace a new identity for different reasons. They find themselves in a state of internal conflict as they navigate the tension between their newly adopted identities and their old ones. The individual is haunted and overwhelmed by their previous experiences. This research explores the universality of the subject matter by examining the motivations underlying the adoption of a new identity in a distinct geographical and temporal context. This paper examines the literary works of Kincaid's Lucy (1990) and Blasim's "The Nightmares of Carlos Fuentes" (2014). Kincaid’s pro

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
المستخلص تمثل إدارة التغيير التنظيمي، نهج يُتبع لتحويل او انتقال الفرد، او فريق العمل، او المنظمة من حالة راهنة الى حالة مستقبلية مخطط لها. فهي عملية تنظيمية تهدف إلى مساعدة اصحاب المصلحة للقبول ومن ثم تبني التغييرات في بيئة الاعمال الخاصة بهم. ويمكن
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     The organizational change management, follows the approach to the transfer or transmission of the individual, or team, or the organization of the current case to the case of a future planned. It is an organizational process aimed at helping stakeholders to accept and then the changes in their business environment. And job satisfaction can be defined as the individual's sense of happiness and satisfaction during the performance of his work and achieved compatibility between what the individual expects from his work and how much it actually gets in this work, and job satisfaction is to pay the individual components of the work and production. Through the concepts above chose researcher on the title search g

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Risk factor of urinary incontinence among menopausal women at Babylon city
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Purpose: To identify the risk factors of urinary incontinency for menopausal women.
Methodology: A descriptive analytic study was conducted to identify the risk factor for urinary incontinency
and selected non-probability sample (purposive sample) from (200) menopausal women (45-65) who have
urinary incontinence as visitors and caregiver women who attend at Hila surgical teaching hospital during the
period 1/11/2010-30/3/2011. Questionnaire format used for data collection was designed and constructed
after reviewing related literatures and previous studies and consists of the following variables: Demographic
and reproductive characteristics of menopausal women who suffers from urinary incontinence
Results: The study

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Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
ON NAIVE TAYLOR MODEL INTEGRATION METHOD
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Interval methods for verified integration of initial value problems (IVPs) for ODEs have been used for more than 40 years. For many classes of IVPs, these methods have the ability to compute guaranteed error bounds for the flow of an ODE, where traditional methods provide only approximations to a solution. Overestimation, however, is a potential drawback of verified methods. For some problems, the computed error bounds become overly pessimistic, or integration even breaks down. The dependency problem and the wrapping effect are particular sources of overestimations in interval computations. Berz (see [1]) and his co-workers have developed Taylor model methods, which extend interval arithmetic with symbolic computations. The latter is an ef

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
المربعات الصغرى المشذبة الموزونة لتقدير تأثير مياه الصرف الصحي في تلوث مياه نهر دجلة/ محافظة واسط
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في كثير من الأحيان يفشل تحليل المربعات الصغرى (LS) تماماً في حالة وجود قيم شاذة في الظواهر المدروسة، اذ ستفقد OLS خصائصها ومن ثم تفقد صفة المقدر الخطي الجيد Beast Linear Unbiased Estimator (BLUE) لِما تسببه الشواذ Outliers من تأثير سيئ علـى نتـائج التحليـل الاحـصائي للبيانـات اذ أن وجودها يؤدي الى إرباك كبير في تحليل البيانات في حالة إستخدام الطرائق التقليدية، ولعلاج هذه المشكلة تم تطوير أساليب إحصائية جديدة بحيث لا تتأثر بالقي

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