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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
Sat Jun 01 2024
Journal Name
Journal Of Engineering
Intelligent Dust Monitoring System Based on IoT
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Dust is a frequent contributor to health risks and changes in the climate, one of the most dangerous issues facing people today. Desertification, drought, agricultural practices, and sand and dust storms from neighboring regions bring on this issue. Deep learning (DL) long short-term memory (LSTM) based regression was a proposed solution to increase the forecasting accuracy of dust and monitoring. The proposed system has two parts to detect and monitor the dust; at the first step, the LSTM and dense layers are used to build a system using to detect the dust, while at the second step, the proposed Wireless Sensor Networks (WSN) and Internet of Things (IoT) model is used as a forecasting and monitoring model. The experiment DL system

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Publication Date
Sat Dec 01 2012
Journal Name
Iraqi Journal Of Physics
Elastic electron scattering from some 2s-1d shell nuclei
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The charge density distributions (CDD) and the elastic electron
scattering form factors F(q) of the ground state for some even mass
nuclei in the 2s 1d shell ( Ne Mg Si 20 24 28 , , and S 32 ) nuclei have
been calculated based on the use of occupation numbers of the states
and the single particle wave functions of the harmonic oscillator
potential with size parameters chosen to reproduce the observed root
mean square charge radii for all considered nuclei. It is found that
introducing additional parameters, namely 1 , and , 2  which
reflect the difference of the occupation numbers of the states from
the prediction of the simple shell model leads to a remarkable
agreement between the calculated an

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
الازمة المالية العالمية
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كنا ولا نزال نقرأ عن انهيار اسهم بورصة وول ستريت في نيويورك عام 1929 لكننا لم نعايش ذلك الحدث الاقتصادي الكبير، اما الان فإننا نرى ونسمع ونحس بتداعيات هذه الازمة المالية بل الاقتصادية العالمية الحالية.

وهذه الشرارة التي كانت بدأت قبل حوالي 80 عاماً ها هي تعيد نفسها اليوم وتبدأ من نفس المكان- بورصة وول ستريت في نيويورك.

واذا كنا قرأنا عن انهيار نظام برتن- وودز بعد الحرب العالمية الث

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Practical Steps For Literal Translation: گــام¬های عـملی یک ترجــمهء حرفه¬ای
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The present paper, practical methods of professional translation, discusses the most important methods to achieve an accurate effective translation from the source language text  to the equivalent target language text.

The present study suggests that practical translation like any literary activity is of six main stages that follow sequential order to achieve an accurate translation: (choosing the foreign text to be translated, the author of the text permission, the text translation, considering the title contextual meaning, reviewing the text translation, and finally finding a good publisher).

چکیده

پژوهش حاضر که با عنوان گام­های عملی یک ترجمهء حر

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Solid Waste Treatment Using Multi-Criteria Decision Support Methods Case Study Lattakia City
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Lattakia city faces many problems related to the mismanagement of solid waste, as the disposal process is limited to the random Al-Bassa landfill without treatment. Therefore, solid waste management poses a special challenge to decision-makers by choosing the appropriate tool that supports strategic decisions in choosing municipal solid waste treatment methods and evaluating their management systems. As the human is primarily responsible for the formation of waste, this study aims to measure the degree of environmental awareness in the Lattakia Governorate from the point of view of the research sample members and to discuss the effect of the studied variables (place of residence, educational level, gender, age, and professional status) o

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Publication Date
Mon Jun 30 2014
Journal Name
Al-kindy College Medical Journal
Anal Fissure: Is it becoming a medical disorder? Review Article
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An anal fissure which does not heal with conservative measures as sits baths and laxatives is a chronic anal fissure. Physiologically, it is the high resting tone of the internal anal sphincter that chiefly interferes with the healing process of these fissures. Until now, the gold standard treatment modality is surgery, either digital anal dilatation or lateral sphincterotomy. However, concerns have been raised about the incidence of faecal incontinence after surgery. Therefore, pharmacological means to treat chronic anal fissures have been explored. A Medline and pub med database search from 1986-2012 was conducted to perform a literature search for articles relating to the non-surgical treatment of chronic anal fissure. Pharmacological

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Publication Date
Mon Jun 30 2014
Journal Name
Al-kindy College Medical Journal
Anal Fissure: Is it becoming a medical disorder?
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An anal fissure which does not heal with conservative measures as sits baths and laxatives is a chronic anal fissure. Physiologically, it is the high resting tone of the internal anal sphincter that chiefly interferes with the healing process of these fissures. Until now, the gold standard treatment modality is surgery, either digital anal dilatation or lateral sphincterotomy. However, concerns have been raised about the incidence of faecal incontinence after surgery. Therefore, pharmacological means to treat chronic anal fissures have been explored.A Medline and pub med database search from 1986-2012 was conducted to perform a literature search for articles relating to the non-surgical treatment of chronic anal fissure.Pharmacological s

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Publication Date
Sun May 01 2022
Journal Name
Expert Systems With Applications
Novel large scale brain network models for EEG epileptic pattern generations
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Background: Unlike normal EEG patterns, the epileptiform abnormal pattern is characterized by different mor phologies such as the high-frequency oscillations (HFOs) of ripples on spikes, spikes and waves, continuous and sporadic spikes, and ploy2 spikes. Several studies have reported that HFOs can be novel biomarkers in human epilepsy study. S) Method: To regenerate and investigate these patterns, we have proposed three large scale brain network models (BNM by linking the neural mass model (NMM) of Stefanescu-Jirsa 2D (S-J 2D) with our own structural con nectivity derived from the realistic biological data, so called, large-scale connectivity connectome. These models include multiple network connectivity of brain regions at different

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Publication Date
Mon Jun 30 2014
Journal Name
Al-kindy College Medical Journal
Anal Fissure: Is it becoming a medical disorder?
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An anal fissure which does not heal with conservative measures as sits baths and laxatives is a chronic anal fissure. Physiologically, it is the high resting tone of the internal anal sphincter that chiefly interferes with the healing process of these fissures. Until now, the gold standard treatment modality is surgery, either digital anal dilatation or lateral sphincterotomy. However, concerns have been raised about the incidence of faecal incontinence after surgery. Therefore, pharmacological means to treat chronic anal fissures have been explored.A Medline and pub med database search from 1986-2012 was conducted to perform a literature search for articles relating to the non-surgical treatment of chronic anal fissure.Pharmacological s

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Publication Date
Mon Apr 20 2026
Journal Name
International Journal Of Intelligent Engineering And Systems
A Robust Base-layer Design for Hierarchical IoT Intrusion Detection Using Hybrid Deep Learning
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The rapid development of Internet of Things (IoT) devices and their increasing numbers have caused a tremendous increase in network traffic and a wider range of cyber-attacks. This growing trend has complicated the detection process for traditional intrusion detection systems and heightened the challenges faced by these devices, such as imbalanced and large training data. This study presents a cohesive methodology of a series of intelligent techniques to prepare clean and balanced data for training the first (core) layer of a robust hierarchical intrusion detection system. The methodology was built by cleaning and compressing the data using an Autoencoder and preparing a strong latent space for balancing using a hybrid method that combines

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