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

Many studies dealt with the consequences of  SARS CoV-2  (which cause COVID-19 infection) on the nervous system especially sensory nerves where the virus causes loss of taste and smell as it’s known, and may affect auditory nerves and be the expected cause of some hearing problems. A case-control analytic study was performed on a connivance sample of society of university students from a medical faculty. Each participant filled out a questionnaire contains demographic data and general, auditory and respiratory health condition, in addition to vaccination status. In the other side, the audio- examinations were performed on the study sample including Pure Tone Audiometry (PTA) and tympanometry. Two statistical methods; chi-square and t

Infertility is one of the types of diseases that occur in the reproductive system. Obesity is a state that can be occurred due to excessive fats, the progression in obesity stage results in a change in adipose tissue and the development of chronic inflammation, endocrine glands disorders and women’s reproductive system, and also increase the infection with covid-19. The study aimed to investigate the effect of the obesity, lipid-profile, and IL-6 on hormones-dysregulation in infertile-women with COVID-19 complications. The current study included 70 samples: 50 infertility-women-with-covid-19-infected, 20 healthy-women/control, the ages of both patients and healthy subjects were selected within the range 18-34 years. Levels of FBS, LH,

                In the past years, the Algerian Economy has witnessed various monetary developments characterized by different monetary and banking reforms aimed by monetary authorities to achieve monetary stability and driving overall growth. It should be noted that there is evidence to initiate fundamental changes on the basis of which new monetary, financing and banking policy mechanisms must be formulated in Algeria by enhancing the pursuit of reforming the monetary system, in order to improve monetary and economic indicators.

                The study a

Pulsed liquid laser ablation is considered a green method for the synthesis of nanostructures because there are no byproducts formed after the ablation. In this paper, a fiber laser of wavelength 1.064 µm, peak power of 1 mJ, pulse duration of 120 ns, and repetition rate of 20 kHz, was used to produce carbon nanostructures including carbon nanospheres and carbon nanorods from the ablation of asphalt in ethanol at ablation speeds of (100, 75, 50, 10 mm/s).  The morphology, composition and optical properties of the synthesized samples were studied experimentally using FESEM, HRTEM, EDS, and UV-vis spectrophotometer. Results showed that the band gap energy decreased with decreasing the ablation speed (increasing the ablation time), the mi

The high cost of chemical analysis of water has necessitated various researches into finding alternative method of determining portable water quality. This paper is aimed at modelling the turbidity value as a water quality parameter. Mathematical models for turbidity removal were developed based on the relationships between water turbidity and other water criteria. Results showed that the turbidity of water is the cumulative effect of the individual parameters/factors affecting the system. A model equation for the evaluation and prediction of a clarifier’s performance was developed:

Model: T = T₀(-1.36729 + 0.037101∙10^λpH + 0.048928t + 0.00741387∙alk)

The developed model will aid the predictiv

This research aims to test the effect of strategic cohesion with its dimensions (organizational excitement, organizational casting, organizational synergy) as an independent variable on administrative excellence as a dependent variable in the Ministry of Planning, and through surveying several employees (general managers, heads of departments,  and units managers). As a research community, and based on the importance of the research topic in the aforementioned research community. The researchers have adopted the descriptive-analytical using the questionnaire as the main data collection. 155 questionnaires were distributed, yet,114 of them were retrieved and 110 were used for final statistical analysis. The researchers used the relev

 Receipt date:11/19/2020 acceptance date:10/1/2021 Publishing date:12/31/2021

   This work is licensed under a Creative Commons Attribution 4.0 International License.

Human rights are one of the basic concepts of modern and contemporary times, and political thought as the origin of political science and its source of knowledge have impact  in this science and its branches

Abstract

Black paint laser peening (bPLP) technique is currently applied for many engineering materials , especially for aluminum alloys due to high improvement in fatigue life and strength . Constant and variable   bending fatigue tests have been performed at RT and stress ratio R= -1 . The results of the present  work observed that the significance of the surface work hardening which generated high negative residual stresses in bPLP specimens .The fatigue life  improvement factor (FLIF)  for bPLP constant fatigue behavior was from 2.543 to 3.3 compared to untreated  fatigue and the increase in fatigue strength at 10⁷ cycle was 21% . The bPLP cumulative fatigue life behav