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

تتبلور فكرة البحث حول التوصل لنوع العلاقة التي تربط التعليم الالكتروني خلال جائحة كورونا برفع المهارات التكنولوجية للأساتذة والطلاب، وتبرز أهمية البحث في ان نجاح الوصول لهذه العلاقة يمكن الإفادة منها في تغيير منهجية تطوير المهارات التكنولوجية مستقبلا وذلك باعتماد الجوانب التطبيقية الفعلية بدلا من الدورات وورش العمل والتي قد لا تضاهي الطريقة العملية في رفع مستوى المهارات المختلفة سواء التدريسية او التكنو

This study was conducted to describe a protocol for the callus establishing culture of Lavandula angustifolia plant and estimating their content of volatile oil. The quantity of volatile oil callus tissues was compared with that of leaves production. Callus was induced from leaf explants on Murashige and Skoog medium (MS) supplemented with Naphthalene acetic acid (NAA) and Benzyl adenine (BA) in different concentrations. Maximum callus fresh weight was obtained in the combination of 10 mg/L BA and 3 mg/L NAA which reached 18 g after four weeks. The results of this work showed that the  quantity of volatile oil from the highest fresh weight callus was 6 ml compared with quantity of 18g of leaves which gave 0.5 ml. Volatile o

The local authority represented by the Provincial Council and the administrative units thereof has legislative and supervisory functions which are in the administration and supervision of the local public utilities as provided for by the laws in force. The subject of the interactive relationship between the federal authority and the provincial councils not organized in one of the main problems that accompanied the emergence and application of decentralized system Iraq after 2003, which began since the writing of the Constitution in force for the year 2005 and the law of the provinces No. 21 of 2008 This law has been subjected to political recordings that eventually led to the appearance of this consensus image. The weakness of the legisl

Diabetes is one of the increasing chronic diseases, affecting millions of people around the earth. Diabetes diagnosis, its prediction, proper cure, and management are compulsory. Machine learning-based prediction techniques for diabetes data analysis can help in the early detection and prediction of the disease and its consequences such as hypo/hyperglycemia. In this paper, we explored the diabetes dataset collected from the medical records of one thousand Iraqi patients. We applied three classifiers, the multilayer perceptron, the KNN and the Random Forest. We involved two experiments: the first experiment used all 12 features of the dataset. The Random Forest outperforms others with 98.8% accuracy. The second experiment used only five att

The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am

The aim of this research to study.

The dimensions of organizational learning have been defined(learning dynamics, individuals empowerment, knowledge management and technology application) as well as the dimensions of learning organization have been defined (culture values, knowledge transfer, communication and employee characteristics), Asset completion questionnaire was used to collect data of this research from a purposely sample represent forty employees who works in Iraqi Planning Ministry at different positions. The research divided to four parts :

The first to the research methodology, the second to the theoretical review o

The proliferation of many editing programs based on artificial intelligence techniques has contributed to the emergence of deepfake technology. Deepfakes are committed to fabricating and falsifying facts by making a person do actions or say words that he never did or said. So that developing an algorithm for deepfakes detection is very important to discriminate real from fake media. Convolutional neural networks (CNNs) are among the most complex classifiers, but choosing the nature of the data fed to these networks is extremely important. For this reason, we capture fine texture details of input data frames using 16 Gabor filters indifferent directions and then feed them to a binary CNN classifier instead of using the red-green-blue

Analyzing sentiment and emotions in Arabic texts on social networking sites has gained wide interest from researchers. It has been an active research topic in recent years due to its importance in analyzing reviewers' opinions. The Iraqi dialect is one of the Arabic dialects used in social networking sites, characterized by its complexity and, therefore, the difficulty of analyzing sentiment. This work presents a hybrid deep learning model consisting of a Convolution Neural Network (CNN) and the Gated Recurrent Units (GRU) to analyze sentiment and emotions in Iraqi texts. Three Iraqi datasets (Iraqi Arab Emotions Data Set (IAEDS), Annotated Corpus of Mesopotamian-Iraqi Dialect (ACMID), and Iraqi Arabic Dataset (IAD)) col