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 companies ,sample of the study, The study has drawn a set of conclusions most important of which are :all the companies ,sample of the study ,have resorted to creative accounting in their issued financial statements .The purpose behind is either to maximize their earnings to create a positive effect on company reputation in the market and increase incentives and financial rewards or minimize earnings to reduce their due taxes. In both cases, this is considered manipulation of financial statements. It seems that practicing creative accounting has.
During the period from September 1999 till August 2000, a
tota l of 194 catfish Silurus triostegus were collected from Garmat Ali river, orth of Basrah city. Heavy infestation with Ergasilus ogawai was recorded on the gills of S. triostegus with an incidence of infection approaching 98.9% while the average intensity of infection was 417. The highest intensity recorded was 1985.
The size of parasites and the shape of its cephalothorax and ovaries changed according to the age. The monthly observations on egg production indicated multibree
... Show MoreThis study was aimed to investigate the effects of Cuminum cyminum seed aqueous extract on the function and histological structure of rat kidney treated with dibutyl phthalate (DBP). Eighteen albino rats weighing 190-240g and aged 10-12 weeks were used for this study which went on for 28 days. The rats were divided into three groups (each with six animals): 1st group: control rats were given food and tap water, 2nd group was given DBP (420mg/Kg. B.W.) with tap water and diet, 3rd group were fed cumin plant orally at a daily dose of (200 mg/kg B.W.) and DBP (420mg/kg. B.W.) was given with drinking water and fed with diet daily. Kidney and liver function parameters were measured and hi
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(1)
Background: The surgical extraction of impacted third molar usually results in postoperative inflammation manifested as pain, facial swelling and trismus which may cause deterioration in the patient’s quality of life. Methods: This randomized controlled study included 56 patients indicated for surgical extraction of IMTM under local anesthesia. These patients were randomly assigned into two groups: a study group that included patients who received Tibrolin® postoperatively and a control group that did not. The predictor variable was whether to use SET or not. Pain measured by the pain numerical rating scale (NRS), facial swelling, and the degree of trismus were the outcome variables. The Arabic version of the Oral Health Impact P
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Abstract
The study aims to identify the common fears of preschool children and their relationship to the approaches to parental treatment in South Al Batinah Governorate from their mother’s point of view. Total of (466) mothers were selected as the study sample. The researcher used the scale of common fear and the scale of parental treatment approaches. The results of the study have shown that the most common fear among the study sample was (the fear of darkness) in the first level with a rate of 75.03%, and in the second level came the item (my child is afraid to sleep alone) by 72.74%, in the third level came to the item (fear of seeing insects) with a rate of 67.59%, and the last one was (the fear of rain) w
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هدفت هذه الد ا رسة لاختبار تاثير بعض ظروف النمو على الفاعلية التثبيطية لبكتيريا Lactobacillus delbrueckii و L.fermentum على نمو بكتيريا E.coli وقد دلت نتائج د ا رسة اختبار الفاعلية التثبيطية
للعزلتان البكتيريتان Lactobacillus delbrueckii L.fermentum , ضد العزلة البكترية E.coli المستخدمة في هذه الد ا رسة عند الت ا ركيز المختلفة 100,90,70,50) ( % بان عالق العزلتان البكتيريتان
Lactobacillus delbrueckii و L.fermentum عند التركيز % 100 اعطى اعلى فاعلية تثبيطية ضد
بكتريا E.coli
Gas and Downhole Water Sink, Gravity Drainage, GDWS-AGD, Enhance the Recovery of Oil
(2)
The present study was designed to show the potential role of Matricaria chamomilla flower extract against toxicity of Entamoeba histolytica . The study used 20 adult albino male rats that divide randomly to four groups (each group consist 5 rats); control group received ad libidium, group of rats administrated with 1X103 cyct/ml suspension for seven days, group of rats administrated with 1X103 cyct/ml suspension and treated with 50mg/kg extract for month, group of rats administrated with 1X103 cyct/ml suspension and treated with 100mg/kg extract for month. The results show high significant increased (P < 0.05) in levels of Alanine
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