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

الأحكام القانونية للجرف القاري في القانون الدولي

The current research aims to know the effect of teaching using multiple intelligences theory on academic achievement for students of primary school. The sample search of pupils . The research sample was divided into two groups where the first group represented the experimental group which studied the use of multiple intelligences and the second group represented the control group which studied the use of the traditional way . The search tool consisted of achievement test. Showed search results, there are statistically significant differences(0.05) between the average scores of students who have studied according to multiple intelligences between the average scores of students who have studied in accordance with the tradition way in the p

The current research aims to analyze the content and and make a comparison based on the theory of art education as an organized cognitive area D.B.A.E. The researcher started by making a comparison followed by analysing the content to design a philosophical framework for content. He used these steps as starting point to study the comparison and some elements of art education due to the modern theories at the third intermediate stage in both Iraq and Egypt in light of the art education trend as an organizing cognitive area.

This study measures the indicators of social and environmental performance of the contents of the administration's prepared reports on its social and environmental performance by comparing the actual performance with the indicators set within the standards of the Global Reports Initiative (GRI), In preparing this research, the researchers relied on studying the criteria of the Global Reporting Initiative, which aims to achieve a high level of performance disclosure under sustainability, In light of contemporary global trends towards achieving sustainable development and its disclosure and the orientations of economic institutions and units in different countries towards emphasizing the extent of commitment during practicing its a

This study aimed to identify the role of servant leadership in promoting organizational citizenship behaviors in a sample of faculties of the University of Alqadisiya .It tried to answer several questions represented its problem.

 The most important questions are the followings:

1- Is there enough perception among administrative leaders in the aforementioned faculties toward the concept of servant leadership? And under what level?                                    &

Search marked (the reflection of diode technology light emitting (LED) on the modular design of external lighting) is an analytical study of the units, external lighting for gardens and adopted in its work on the diode technology emitting light to reach the magnitude of the effect and the change happening where according to this technique was the problem of the research in which is (what emotion the formal and functional units of external lighting according diode technology light emitting) and identified in the first part of it, including the goals came Search of b (statement reversal winning technical transformation of lighting from incandescent bulbs to light emitting diode technology (LED) on each of shape design and the nature of the

Baqubah city has grown extremely rapidly. The rate of growth exceeds the growth of services that must grow side by side with the growth of population. There are natural features that affect the growth of Baqubah city such as Dieyala river, Alssariya river, in addition to agricultural areas .All these natural features affect the growth of Baqubah city in the running form being seen . In this research the remote sensing and geographic information system (GIS) techniques are used for monitoring urban expansion and forecasting the probable axes to the growth of the city, and found that the probability of Baqubah growth to east is preferred due to Baqubah growth to the east would never interfere with natural features. Also in this res

Reading is an interactive process that goes on between the reader and the text, resulting in comprehension. The text presents letters, words, sentences, and paragraphs that encode meaning. The reader uses knowledge, skills, and strategies to determine what that meaning is. Reading comprehension is much more than decoding; it results when the reader knows which skills and strategies are appropriate for the type oftext, and understands how to apply them to accomplish the reading purpose.Reading comprehension is important because without it reading is nothing more than tracking symbols on a page with your eyes and sounding them out leaving the reader with no information. Instead of promoting traditional approaches, reading should be taught

دُرِست العوامل المؤثرة في عدد ساعات تجهيز الكهرباء في مدينة بغداد، وتكونت عينة الدراسة من (365) مشاهدة يومية لعام 2018، وتمثلت بستة متغيرات استعملت في الدراسة. كان الهدف الرئيس هو دراسة العلاقة بين هذه المتغيرات، وتقدير تأثيرات المتغيرات التنبؤية في المتغير التابع (عدد ساعات تجهيز الكهرباء في مدينة بغداد). ولتحقيق ذلك استعملت نمذجة المعادلات الهيكلية/ تحليل المسار وبرنامج AMOS