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

This study aims to identify the level of quality of  Islamic banking services in the Kingdom of Saudi Arabia. It also investigates the importance of  the various dimensions of the quality of banking services. The sample of the study included 69 clients of Al Rajhi Bank and  Al-Bilad Bank. The study concluded that the overall level quality of services that Islamic banking offer is high. However, their relative importance varies from one dimension to another. The security, confidence and physical aspects are very high which this is a good point. On the other hand, the application aspects do not get the same importance. These aspects include the customer's wishes, helping them to improve the services offered to them,

Abstract

Due to the momentum of winning in the streets of the city of Baghdad as a result of the large number of checkpoints so felt researcher to conduct a field visit to find out the main reasons that led to this congestion and to find practical solutions to mitigate wastage winning the arrival time citizen to where you want the least possible time.

This research aims to overcome the difficulties experienced by citizens to reach their places of work and reduce waste at the time of service and waiting time as well as reduce the cost of waiting.

Has emerged study a set of conclusions, including the use of model queue (G / G / C) and the mome

In the present work, the focusing was on the study of the x-ray diffraction, dielectric constant, loses dielectric coefficient, tangent angle, alter- natively conductivity and morphology of PET/BaTio3. The PET/BaTio3 composite was prepared for polyethylene terephthalate PET polymer composite containing 0, 10, 20, 30, 40, 50, and 60 wt. % from Barium titanate BaTi03 powder. The composite of two materials leads to form mixing solution and hot-pressing method. The effect of BaTio3 on the structure and dielectric properties with morphology was studied on PET matrix polymer using XRD, LCR meter and SEM.

In the present work, the ternary compound MgxZn7-x O7Wurtzoid with variable Zn and Mg contents was analyzed using density functional theory with B3LYP 6-311G**basis set. The electronic and vibrational properties of MgxZn7-xO7 wurtzoids, were investigated, including energy gaps, bond lengths, spectral properties, such like infrared spectra and Raman. IR and Raman spectra were compared with experimental longitudinal optical modes frequency results. The theoretical results agree well with experiments and previous data. It has been found that the energy gap is increasing with the increased Mg concentration, and that the longitudinal optical position exposes a UV shift movement with an increase in the concentration.

Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s

The current research aims to measure the level of mental fatigue among the teachers of the University of Baghdad, as well as to measure the significant differences according to the variable of mental fatigue in terms of male and female teachers, specialization (humanitarian, scientific), and title (professor, assistant professor, lecturer). To achieve these current goals, a random sample of (300) teachers from University of Baghdad was selected for the academic year 2019-2020. To measure the mental fatigue, the researcher developed a tool to measure the variable included (56) items. The research revealed that the study sample is mentally tired, the female sample is more mentally tired than males, there are no statistically significant di

Metronidazole therapy is recommended in the treatment of giardiasis,athough some clinical reports mention the resistance to this drug from many pathogens. Many studies were applied to show the effect of probiotic to prevent or to heal diseases of gastrointestine, but only few is known about probiotic activity against infections of protozoa. This study aims to evaluate the efficiency of Bifidobacterium against infection with Giardia lamblia   in experimental mice. It was found that daily application of viable Bifidobacterium cells with a single dose (0.1ml∕mice∕day) significantly reduced the shedding of Giardia lamblia parasite cysts in feces, and infection completely disappeared at the da

Abstract

The experiment has been carried out in the Syrian National Commission of Biotechnology, during the growing season 2018/2019, to study the effect of abiotic stresses (salinity and osmotic stresses) on the activity of some antioxidant enzymes and biochemical traits in Catharanthus roseus. The experiment has been laid according to (CRD) with three replications. The seeds have been sterilized by NaOCl solution (0.5% v/v), then planted on MS medium. Plantlets have been moved to MS medium enriched with NAA (1 mg.L^-1) and BA (2 mg.L^-1). The callus has been initiated from leaves using MS medium containing NAA (1 mg L^-1) and KIN (2 mg.L^-1). After 60 days, callus