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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
Wed May 13 2020
Journal Name
Journal Of Plant Nutrition
Seed priming of sorghum cultivars by gibberellic and salicylic acids to improve seedling growth under irrigation with saline water
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An experiment was conducted in pots under field conditions during fall seasons of 2017 and 2018. This study aimed to improve a weak growth of seedlings under salt stress in sorghum. Three factors were studied. 1st factor was three cultivars (Inqath, Rabeh, and Buhoth70). 2nd factor was seed priming (primed and unprimed seed). Seed were primed by soaking for 12 hours in a solution containing 300 + 70 mg L−1 of gibberellic (GA3) and salicylic (SA) acids, respectively. 3rd factor was irrigation with saline water (6, 9 and 12 dS m−1) resulting from dissolving sodium chloride in distilled water in addition to control treatment (distilled water). Randomized complete block design was used with four replications. In both seasons: the results sh

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Publication Date
Thu May 21 2026
Journal Name
American Institute Of Physics Publishing
Synthesis, characterization and biological evaluation of some new Schiff bases derivatives derived from 4-formylphenyl-2-(2,3-dimethylphenylamino) benzoate
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New derivatives of Schiff bases were synthesized from the aldehyde derivative (Ma2) which was produced by reacting the mefenamic acid (Ma) with thionyl chloride to obtain the acid halide derivative (Ma1). Compound (Ma1) was dissolved in DMF and mixed with p-hydroxybenzaldehyde which was previously dissolved with pyridine to obtain the aldehyde derivative (Ma2). In the final step, derivatives of Schiff bases were synthesized by reacting the aldehyde (Ma2) with a number of different aromatic primary amines in the presence of glacial acetic acid to obtain the new derivatives Ma [3-10]. The new prepared compounds were characterized by melting points and with spectral data FT-IR, 13C-NMR and 1H-MNR (some of them). The vital effectiven

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Publication Date
Thu Oct 30 2025
Journal Name
International Journal Of Environmental Analytical Chemistry
Integrated biomass algae @ cross-linked pyromellitic dianhydride chitosan biocomposite for methyl violet 2B adsorption: modelling and experiment design optimization
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A new adsorbent was developed by integrating algae biomass (AG) into a chitosan (CN) matrix, followed by structural enhancement via crosslinking with pyromellitic dianhydride (PMDA) through a hydrothermal synthesis approach. This process resulted in the formation of a robust AG@CN-PMDA composite with improved physicochemical characteristics suitable for advanced adsorption applications. The AG@CN-PMDA composite was evaluated for its efficiency in removal of the cationic dye methyl violet 2B (MV 2B) from aqueous solution. The adsorption process was refined through the Box-Behnken design (RSM-BBD), evaluating three essential parameters: adsorbent dosage (A: 0.02–0.1 g/100 mL), pH (B: 4–10), and time (C: 5–20 min). The ideal conditions f

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دراسة حالة: Case Study
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The purpose of this research is to demonstrate the impact of deposit insurance to reduce banking risks, as banks in various countries of the world face a variety of risks that led to banking and financial crises that led to the failure and bankruptcy of many of its bank, which led to the banks to find quick and appropriate solutions to get rid of these difficulties These solutions include the use of bank deposit protection system for the many risks and sequences of crises that accompanied the Iraqi banking work of thefts, forgery, embezzlement and changing and unstable circumstances. The importance of studying the subject of research through the theoretical framework of banking risks as well as the framework of consideration In order to

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Prioritized Text Detergent: Comparing Two Judgment Scales of Analytic Hierarchy Process on Prioritizing Pre-Processing Techniques on Social Media Sentiment Analysis
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Most companies use social media data for business. Sentiment analysis automatically gathers analyses and summarizes this type of data. Managing unstructured social media data is difficult. Noisy data is a challenge to sentiment analysis. Since over 50% of the sentiment analysis process is data pre-processing, processing big social media data is challenging too. If pre-processing is carried out correctly, data accuracy may improve. Also, sentiment analysis workflow is highly dependent. Because no pre-processing technique works well in all situations or with all data sources, choosing the most important ones is crucial. Prioritization is an excellent technique for choosing the most important ones. As one of many Multi-Criteria Decision Mak

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Publication Date
Wed Dec 28 2022
Journal Name
مجلة التربية الرياضية
إدارة درس التربية الرياضية لدى الطالب المطبق وفقا المهارات التدريسية من وجهة ً الهم نظر اعضاء هيأة التدريس في كلية التربية البدنية وعلوم الرياضة جامعة بغداد
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Publication Date
Thu Sep 15 2022
Journal Name
Alustath Journal For Human And Social Sciences
کاریگەری ستراتیجیەتی مێزگرد لەسەر دەستکەوتی بابەتی خوێندنەوە و ئەدەبی کوردی
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Publication Date
Thu Jul 02 2009
Journal Name
Journal Of Educational And Psychological Researches
الإدراك الحسي الحركي لدى الطلبة المتفوقين والمتأخرين دراسيا في المدارس الإعدادية (بحث مستل من رسالة ماجستير بنفس العنوان / جامعة بغداد) كلية التربية للبنات 2009 م
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مشكلة البحث   The Problem of the Research

 

          يعّد التحصيل الدراسي للطلبة عموما من أهم أركان النشاط العقلي في المجال التربوي، فلا تكاد تخلو منه أيه مدرسة، أبتداءً من المدارس الابتدائية وقد تسبقها رياض الأطفال، إلى المدرسة الإعدادية والجامعية ، وقد تمتد إلى مراحل متقدمة في العمر، فكان الطالب وما يزال هو محور العملية ال

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Publication Date
Sun Oct 04 2009
Journal Name
Journal Of Educational And Psychological Researches
واقع ممارسة المعلمين لحفظ النظام وإدارة الصفوف من وجهة نظر المعلمين أنفسهم
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This study aimed to discover the reality of the teacher's maintainced of order and classroom management from the perspective of teachers themselves.

A social survey with an introduce sample that consist (180) male and female teachers from the provinces of Ajloun and Jerash in 2008-2009. To achieve the objective of the study was developed for this purpose and the results have shown the existence of statistically significant differences in marinating order and the management of class and in favor of females, the results also showed Statistically significant differences regarding the academic qualification and for the benefit of holders of master degrees and more compared to those with bachelor's degree.

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Publication Date
Thu May 05 2016
Journal Name
International Journal Of Science And Research (ijsr)
Synthesis, Characterization and Antimicrobial Activity Studies of Mixed-1,10-phenanthroline-Mn(II),Co(II), Cu(II), Ni(II) and Hg(II) Complexes with Schiff Base[2,2'-(1Z,1'Z)-(biphenyl-4,4'-diylbis(azan-1-yl-1-ylidene))bis(methan-1-yl-1-ylidene)diphenol]
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