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 effect of solution heat treatment on the mechanical properties of Aluminum-Copper alloy. (2024-T3) by the rolling process is investigated. The solution heat treatment was implemented by heating the sheets to 480 C° and quenching them by water; then forming by rolling for many passes. And then natural aging is done for one month. Mechanical properties (tensile strength and hardness) are evaluated and the results are compared with the metal without treatment during the rolling process. ANSYS analysis is used to show the stresses distribution in the sheet during the rolling process.  It has been seen that good mechanical properties are evident in the alloy without heat treatment due to the strain hardening and also the mechanical

Designing Teaching Aids and Their Effects on Learning and Retaining Diving and Cartwheel on Floor Exercises in Women’s’ Artistic Gymnastics

The research aimed at designing teaching aids that develop and help retain diving and cartwheel for third year college of physical education and sport sciences students in women’s artistic gymnastics. In addition to that, the researchers aimed at identifying the effect of these aids on learning and retaining cartwheel and diving in floor exercises. The researchers used the experimental method. The subjects were (20) third year female students from the college of physical education and sport sciences/ university of Baghdad sections K and H. the main experiment lasted for

The e-commerce is one of the best achievements of the twentieth century, since the conduct commercial transactions via the Internet may be the consumer easy selection process and purchase convenient manner different from traditional methods, and with the beginnings of the new millennium impose the emergence of e-commerce term significant challenges to the insurance industry as an important economic sectors Generally, and insurance companies in particular as a result of scientific development, which has led to a reduction in costs and innovation in the production, which led to intense competition on both levels local or global. The insurance industry is a vital part of the economy and it has a varied impact to the community and individual

The simulation study has been conducted for the harmonics of Nd: YAG laser, namely the second harmonic generation SHG, the third harmonic generation THG, and the fourth harmonic generation FHG. Determination of beam expander's expansion ratio for specific wavelength and given detection range is the key in beam expander design for determining minimum laser spot size at the target. Knowing optimum expansion ratio decreases receiving unit dimensions and increases its performance efficiency. Simulation of the above mentioned parameters is conducted for the two types of refractive beam expander, Keplerian and Galilean. Ideal refractive indices for the lenses are chosen adequately for Nd: YAG laser harmonics wavelengths, so that increasing transm

The research aims to determine what a photograph intends to convey as a visual text. Photographs are not captured randomly, especially those of politicians. Each photograph carries a message, even if interpretations of that message vary from person to person. The research adopts a methodology based on semiotic analysis, applying Laurent Gervero's model to analyze a photograph of the Iraqi Prime Minister Mustafa Al-Kadhimi's visit to Fallujah on the anniversary of the victory over ISIS. The photographs in question constitute a visual language built upon a sequence of iconic symbols and signs. These elements coalesce to give rise to an image centered around a particular theme, one designed to convey a precise messag

Abstract

                 The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance

         The purpose and goal of the research revolve around the diagnosis of intellectual capital as the logical indicator to study an effective human resource management practice and its influential role in determining the overall quality management of higher education institutions and scientific research in Baghdad.

       To achieve the purpose of the research, an upgraded standard questionnaire was used to collect data and distribute it to the selected sample in a statistical manner from the study population of (5) institutions affiliated with the Ministry of Higher Education and Scientific Resear

Abstract: Objectives: To investigate the effect of temperature elevation on the bonding strength of resin cement to the zirconia ceramic using fractional CO2 laser. Background: Fractional CO2 laser is an effective surface treatment of zirconia ceramic, as it increases the bonding strength of zirconia to resin cement. Methods: Thirty sintered zirconia discs (10 mm diameter, 2 mm thickness) were prepared and divided to three groups (N=10) and five diffident pulse durations were used in each group (0.1, 0.5, 1, 5 and 10 ms). Group A was treated with 10 W power setting, group B with 20 W and group C with 30 W. During laser irradiation, temperature elevation measurement was recorded for each specimen. Luting cement was bonded to the treated z

One of the most important problems in tablet process is to control the flow of the catalyst through the hopper; Controlling the flow can be done either by changing the size of particles or added the different lubricant (stearic acid, starch, graphite) or blending of different lubricants. The study showed that we can control (increase or decrease) on the flow of the catalyst through the hopper by blending different lubricants for the constant percentage. The flow increasing when particles size (0.6 mm) and then decrease with or without lubricants, no effect on flow when particles size lower than (0.2 mm) with use that lubricants, and good flow on (0.4 mm) when use stearic acid and starch.