The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors u

In this research PbS thin film have been prepared by chemical bath deposition technique (CBD).The PbS film with thickness of (1-1.5)μm was thermally treated at temperature of 100°C for 4 hours. Some Structural characteristics was studied by using X-ray diffraction (XRD)and optical microscope photograph some of chemical gas sensing measurements were carried out ,it shown that the sensitivity of (CO2) gas depend on the grain Size and deposition substrate. The grain size of PbS film deposited on on glass closed to 21.4 nm while 37.97nm for Si substrate. The result of current-voltage characterization shwon the sensitivity of prepared film deposited on Si better than film on glass.

The problem of divorce from the phenomena that characterized the nature of privacy,
although their impact beyond the individual to include the community as a whole, the parties
to the relationship affected by divorce caused them harm moral and material for a long time,
resulting imbalance in the personal relationship and family and social relations because of the
high divorce rates, particularly in Iraq high rates of 28690 thousand cases in 2004 to 59 515
thousand cases in 2011 and an increase of more than (100%) during the period above, and this
rise caused by aggravation of many of the problems led the reasons for social, economic and
incompatibility spouses, health and lack of reproduction, not spending The wife a

Background: Personality could be defined broadly as those characteristics of individuals that describe the pattern of feeling, cognition and behaving. Personality types can be measured by using one of personality type’s measures. Personality has been proposed to influence the oral health. The purpose of the present study was to assess the influence of Personality Types on caries experience in relation to salivary testosterone hormone among teachers in Baghdad city. Materials and Methods: Female teachers (n=534) of randomly selected schools were subjected to personality questionnaire using The Riso-Hudson Enneagram Type Indicator. Teachers were examined to estimate the caries experience according to the decayed-missing and filled i

Abstract
Objectives: The study is carried out to assess functional performance for heart's valve replacement patients and find out relationship with sociodemographic data and clinical data
Methodology: Descriptive design is carried out at cardiac surgery centers in Baghdad ; Ibn -Al Betar Specialized for cardiac surgery center and Al-Iraqi center for cardiac disease. its initiation from December28the 2013 to September 1st 2014,A non- probability (purposive) sample of 50 adults patients are attended cardiac surgery centers at Baghdad city and who have heart valves replacement. The data collection through development of questionnaire which is composed from three parts(socio demographic data, clinical information, functional performa

Objective (s): to assess nurses' practices regarding discharge planning post-cardiac surgery and to find out the relationship between nurse practices and demographic characteristic (age, gander, level of education, years of experiences, and years of experiences in surgical ward).
Methodology: A descriptive study was carried out at cardiac centers and hospitals in Baghdad (Ibn Al- Bitar specialized center for cardiac surgery; Iraqi center for heart disease and Ibn al Nafees hospital). For the period of 6th February 2017 up to 1st of June 2018. A non-probability (purposive) sample of (58) nurses (male & female) who were working in surgical wards. The data was collected, by using of a questionnaire, which consists of two parts, part

Researchers employ behavior based malware detection models that depend on API tracking and analyzing features to identify suspected PE applications. Those malware behavior models become more efficient than the signature based malware detection systems for detecting unknown malwares. This is because a simple polymorphic or metamorphic malware can defeat signature based detection systems easily. The growing number of computer malwares and the detection of malware have been the concern for security researchers for a large period of time. The use of logic formulae to model the malware behaviors is one of the most encouraging recent developments in malware research, which provides alternatives to classic virus detection methods. To address the l