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 research aimed to demonstrate the possibility of benefiting from the coordination between real estate and income tax as the independent variable on the tax outcome as the dependent variable as the dependent variable. Which were practiced within rented buildings, as information was obtained from real estate owners, and the annual controls for the year 2021 were relied upon in the process of calculating the tax amounts expected to be obtained. used in the tax inventory process lacks seriousness and continuous updating

     This study aims to impact statement played by banking governance according to the decisions of the Basel Committee in achieving the strategic objectives of the banks, But order to achieve the this goal has been the adoption of two hypotheses in addition to the two main hypotheses as sub answered preliminary The study seeks to verify their health and two (no correlation relationship and impact between Banking  governance and achieve strategic objectives), has been tested hypotheses. Study has reached

تكمن اهمية البحث في التعرف على مستوى التنوع الثقافي التي يتمتع بها مدراء المدارس الثانوية واهميته بالنسبة لمدرسي التربية الرياضية  ودورهم الفعال والاساسي في البيئة المدرسية  ودور مدير المدرسة بخلق جو من الابداع والتميز وحب التعاون بين المدرسين في المدارس الثانوية ،وتركزت مشكلة البحث من خلال اطلاع الباحثتان على بعض المراجع و الدراسات السابقة التي تخص بموضوع البحث لاحظا في الآونة الأخيرة  تراجع في أداء

تم اجراء عدد من التجارب المختبرية لاجل ايجاد علاقة بين رقم نسلت ورقم رالي وكذلك لدراسة تأثير زاوية الميل
ومستوى التسخين في معدل انتقال الحرارة بالحمل الحر من صفائح مستطيلة ذات ثقب مستطيل مسخنة (mA) تثقيب المساحة
106 ). نتائج الدراسة ≤Ra≤3.96× بثبوت درجة الحرارة وبوجود أسطح امتداد، وضمن منطقة الجريان الطباقي لرقم رالي ( 106
(mA) يقل فيما يزداد انحدار درجات الحرارة عند زيادة رقم كراشوف ونسبة التثقيب (δ) بينت إن سمك

Abstract The research aims to identify the psychological and health risks that a child might be exposed to by playing with hazardous toys such as pellet guns. To this end, the researcher has visited Ian Al-Haytham Eye Hospital in Baghdad, the emergency department to figure out the rate of injuries in Children for the consecutive years (2017-2018) and the first Month of (2019). The psychological risks as a result of disability are represented by the inability to accommodate the surrounding environment well. Additionally, the child experiences a kind of tension, conflict, and going in psychological crises through introversion, isolation, withdrawal tendencies,

This study aimed at accounting for the role of talents management in consolidating organizational learning process at the Yemeni General Corporation For telecommunication. To achieve the objective of the study, the researcher designed a questionnaire and administered it. The sample of the study consisted of (166) employees (General Manager, Manager and Department Head). They were selected randomly out of a total Population of (291) employees during the Year 2019. The descriptive analytic approach was used t reach conclusions.

The finding of the study revealed existence of effect of talents management dimensions, all together and alone, (talents polarization, talents development, talents maintenance and ma