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.
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It is well known that the spread of cancer or tumor growth increases in polluted environments. In this paper, the dynamic behavior of the cancer model in the polluted environment is studied taking into consideration the delay in clearance of the environment from their contamination. The set of differential equations that simulates this epidemic model is formulated. The existence, uniqueness, and the bound of the solution are discussed. The local and global stability conditions of disease-free and endemic equilibrium points are investigated. The occurrence of the Hopf bifurcation around the endemic equilibrium point is proved. The stability and direction of the periodic dynamics are studied. Finally, the paper is ended with a numerical simul
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Hypertension is a cardiovascular problem with high rates of epidemiology and risks of morbidity and mortality in the global area. Nitric oxide (NO) is one of the reactive oxygen species (ROS) that produced from L-arginine by nitric oxide synthase (NOS) enzyme. NO involves in various vital processes in human health, one of which is the modulation of vasoconstriction and relaxation of the vascular system. We have aimed to investigate the link between NO and NOS with hypertension in women. The relationship between NO and NOS, as well as the usefulness of them as indicators of hypertension risks were subjects of study in this article. The results have revealed that hypertensive women had significant (P<0.05) lower levels of NO (15.07±3.41 IU/m
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Ceftriaxone sodium were one of the widely antibacterial drugs used. Azo dye derivatization of diazonium salt that formed via the reaction between ceftriaxone with hydrochloric acid and sodium nitrite was developed for the on-research drug analysis then coupling with each one 2,5-dimethylphenol (2,5-DMP) and 4-tertbutylphenol (4-TBP) respectively in the alkaline media. The developed diazonium coupling methods include an optimization study. The results show a limit of detection and limit of quantification 0.482, 0.284 µg/mL, and 1.607, 0.945 µg/mL using 2,5-DMP and 4-TBP reagents respectively. Moreover, the recovery % obtained was 100.89%, and 103.37% at linear concentration range 3.0 – 50, and 10 – 30 µg/mL, with mo
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This study is based on samples taken from one of the main branches of Tigris River; Gharaf River, at Kut Barrage in Wasit Governorate, Iraq. It aimes to study the quantity and quality of the mollusca Invertebrates; furthermore. The study evaluates the molluscan biodiversity of the rivers by using appropriate biodiversity indexes. Thus, the first of its kind study in the evaluation of the diversity of mollusc in Gharaf River assemblage. Monthly samples were collected randomly from the river mud, for 12 months, from January till December 2016. During the collection process; 5 stations on the river were chosen for sampling with 10(±1) Km distance between each of the stations, including Wasit Governorate. The study showed the
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A cap of size and degree in a projective space, (briefly; (k,r)-cap) is a set of points with the property that each line in the space meet it in at most points. The aim of this research is to extend the size and degree of complete caps and incomplete caps, (k, r)-caps of degree r<12 in the finite projective space of dimension three over the finite field of order eleven, which already exist and founded by the action of subgroups of the general linear group over the finite field of order eleven and degree four, to (k+i,r+1) -complete caps. These caps have been classified by giving the t_i-distribution and -distribution. The Gap programming has been used to execute the designed algorit
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The present study is meant to inquire about the training needs of middle stage leaders in Bisha, (Saudi Arabia) from the perspective of teachers. To achieve this purpose, the researcher has designed a questionnaire containing (31) items, distributed to a sample of (157) teacher (male and female) from the target population.
This research has demonstrated that the level of training needs for middle stage leaders was moderately reported with an arithmetic mean equivalent to (2.42), and a standard deviation of (0.36). Results have shown no significant differences at (α=0.05) in the sample’s expectations of the study’s variables.
The study concludes with a list of recommendations such as working on developing training pro
... Show More This study presents detailed description of external morphology of cucurbit fly Dacus ciliatus (Loew). All available external morphological characters were used for all body regions and their appendages with regarding of chaetotaxy and male and female genitalia. Such characters were supported by drawings.