The study aims to highlighting the Creative Accounting practices, identifying  their impact on non reliability of financial statement of Insurance companies and Iraqi Public Reinsurance Company. Certain executive managements resort to creative accounting to falsely portray a better image to financial statement users by means of a set of techniques and mechanisms. Thus, impacting the company activities, The study was carried out in state insurance companies and Iraqi Public Reinsurance Company. Miller model is adopted to measure earning management practices. It is one of the tools to detect creative accounting practices and to measure reliability of accounting information of financial statements by applying  “White” scale on

The best design of subsurface trickle irrigation systems requires knowledge of water and salt distribution patterns around the emitters that match the root extraction and minimize water losses. The transient distribution of water and salt in a two-dimensional homogeneous Iraqi soil domain under subsurface trickle irrigation with different settings of an emitter is investigated numerically using 2D-HYDRUS software. Three types of Iraqi soil were selected. The effect of altering different values of water application rate and initial soil water content was investigated in the developed model. The coefficient of correlation (R²) and the root-mean-square error (RMSE) was used to validate the predicted numerical res

Charge multipole Coulomb scattering form factors in ⁴⁸Ca nucleus have been reproduced utilizing the theory of nuclear shell. The efficient two-body nuclear potential fpbm is considered to construct the-spin orbit term LS vectors with Harmonic Oscillator HO potential as a wave function of single particle in Fp shell. Discarded spaces ( core + higher configuration) are taken into account through the Core polarization effect by model space with accurate two-body potential of Gogny to  interact the LS operating particles with the discarded space pair ( particle-hole) with energy of excitation equal to 2ћω. Gogny interaction has been selected as it had succeeded in nuclear shell theory. The computed results were compared with th

In this paper, preliminary test Shrinkage estimator have been considered for estimating the shape parameter α of pareto distribution when the scale parameter equal to the smallest loss and when a prior estimate α0 of α is available as initial value from the past experiences or from quaintance cases. The proposed estimator is shown to have a smaller mean squared error in a region around α0 when comparison with usual and existing estimators.

This research theme of the pressures of work , which is one of the important topics in order to recognize the reality of( influencing the pressures of work in the performance of employees in the General Company for Vegetable Oil Industry in Baghdad )through the statement of the existence of the correlation and influence whether or not the statement of the strength of this relationship and its impact in the case of its existence has been provided as part of my Search for variables and their removal in front of the Sub- scientific aspect has been the distribution of the questionnaire on a sample of( 62) people working in the company Mint distributors on several sections where.

Formed resolution of two sets

Objective: The study aimed to determine the sources and level of job stress experienced by nurses who were
working in intensive care units, and to find-out the relationship between work-related stress and some variables
such as age, gender, educational level, marital status, and years of experience in cardiac surgical intensive care
unit.
Metl]odo]ogy: A descriptive study was conducted on nurses working in the cardiosurgical intensive care units in
Baghdad hospitals. The study sample was selected purposively and consisted of (60) nurses who were working
in cardiosurgical intensive care units in Baghdad city (Ibm Al-Betar Hospital for Cardiac Surgery, Ibn A1-Nafis
Hospital for Cardiovascular Diseases, and the Iraqi Ce

The adhesion strength between Polyethylene (PE) film and Aluminum surface by using the adhesive material (Cyanoacrylate) has been studied. Aluminum (Al) was used as a substrate, and polyethylene (PE) was used as a film adhered to the Al surface. Standard specimens were prepared to use in the peeling test in dry condition, other specimens were immersed in water for 12 days at room temperature. the results for the specimens in the dry condition had shown that high value in the peel force and the peel energy, the peel force was 0.38*103 N/m and the peel energy was 0.605*103 N/m, peeling the film from Al surface leaves a residual of the adhesive material on both adherend, the failure for this specimen were combination of adhesive and cohesive f

This study seeks to address the impact of marketing knowledge dimensions (product, price, promotion, distribution) on the organizational performance in relation to a number of variables which are (efficiency, effectiveness, market share, customer satisfaction), and seeks to reveal the role of marketing knowledge in organizational performance.

In order to achieve the objective of the study the researcher has adopted a hypothetical model that reflects the logical relationships between the variables of the study. In order to reveal the nature of these relationships, several hypotheses have been presented as tentative solutions and this study seeks to verify the validity of these hypotheses.

A field experiment was carried out in the fields of the Field Crops Department - Faculty of Agricultural Engineering Sciences. The study included five inbred lines (ZM43W (ZE), ZM60, ZM49W3E, ZM19, CDCN5), given numbers 1, 2, 3, 4 and 5) to study the hybrid vigor and both general and special combing ability (GCA, SCA) of the half diallel mating method, for the spring and fall seasons (2016). The genetic analysis shows that all crosses gave a positive hybrid vigor for grain yield per unit area at the two population densities. the highest value is 116.20% for cross (3´5 )at low density, and 89.22% for cross( 1´4 )at high density. The hybrid vigor for all crosses is positive at two densities for dry matter yield, crop growth rate an

AbstractBackgroundLeishmaniasis is endemic in Iraq, where both cutaneous and visceral forms of the disease are reported.ObjectivesTo determine the prevalence of cutaneous leishmaniasis (CL) and to identify associations of CL with age, sex, season, and provinces depending on some demographic and climatic aspects.MethodsThis study is retrospective and includes reported cases of infections using the available surveillance database taken from the Iraqi Ministry of Health for the years 2011, 2012, and 2013 for all provinces of Iraq.ResultsMen and boys were found to be at higher risk for CL compared with women and girls. The majority of cases were recorded among those in age groups 5–14 and 15–45 years old. Most cases were recorded from lowla