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.
Background: intravenous regional anaesthesia (IVRA) is an effective method of producing anaesthesia of the extremities. Disadvantages are the rapid loss of anaesthesia after the deflation of the tourniquet and the rapid development of postoperative pain. It is important to search for agents with longer durations of action, better nerve fibre selectivity, lesser degrees of motor blockade and lower incidences of systemic toxicity.Objectives: This study was designed to evaluate and compare the clinical effects of intravenous regional anaesthesia, with lidocaine alone, or in a combination with ketamine and atracurium for better analgesia, and to examine the possible clinical advantages of using muscle relaxants (i.e., atracurium) with intrav
... Show MoreA new way to Systems concentrates have been clarified and that allows a concentration high and analysis to automatically wavelengths of the spectrum of this system analyst of the spectrum and the center is built on Holucram Nafez gives less absorbency with efficient diffraction high when the wavelength (900 nm), which will be useful for Khallaya solar
Background: infection monomcleosis is caused by the ubiquitous Epstein-Barr virus.
Background: Tetralogy of Fallot (TOF) is the most common form of cyanotic congenital heart disease and the catheterization and angiography still considered (in most centers) as essential preoperative diagnostic step. This retrospective aimed at evaluating the catheterization and angiographic finding in our Iraqi patients with diagnosis of TOF
Patients and methods: The catheterization and angiographic study of200 patients with TOF-' referred to Ibn Al-Bitar Cardiac Center had been reviewed.
Results: There were 126 males and 74 females and their ages ranged from 11 months to 37 years. The catheterization data showed that 88% of the patients had equal LV and RV pressure. The evaluation of pulmonary artery pressure showed that all pati
Many diseases can produce cardiac overload, of these disease hypertension, valve disease congenital anomaly in addition to many other disease. One of the most common diseases causing left ventricle overload is hypertension. A long term hypertension can cause myocardium hypertrophy leading to changes in the cardiac contractility and reduced efficiency. The investigations were carried out using conventional echocardiography techniques in addition to the tissue Doppler imaging (TDI) from which many noninvasive measurements can be readily obtained. The study has involved the effect of hypertension on the myocardium stiffness index through the measurement of early diastolic filling (E) and the early velocity of lateral mitral annulus (Ea
... Show MoreBackground: The antimicrobial resistance is one of the most serious and expanding health problems world -wide in the last decades. The esbl escherichia coli. (extended – spectrum beta-lactamase e.coli) represents an important aspect of it .Objectives: To get an overview on the esbl e.coli prevalence profile in general. Also to assess the antibiotic sensitivity of esbl e. coli trying to specify the most effective antibiotics in combating this micro-organism.Methods: this study tries to focus on this problem in Iraq which through a prospective study approach by taking 35 clinical samples from various sources (urine, blood, abscess, eye ,vagina ,stool and others),and after confirming the presence of e.coli, the presence of esbl e.coli and
... Show MoreThe main rationale for using charged particles in radiation therapy is the strong rise of energy loss (deposited dose) with maximum penetration depth ( Bragg peak) and rapid dose deposited behind the peak. Thus, a large dose can be applied to a deep seated tumor, with saving the surrounding normal tissues . Proton radiotherapy is nowadays an established method in the management of cancer diseases, although its availability is still limited to a few specialized centers. In this study, the range and the stopping power for proton interaction in the skeleton and intestine tissues, for an energy range from 0.01 to 300 MeV, was studied. The numerical calculations and analyses of Bethe&nbs
... Show MoreTransition strengths ↓
2
. u . w
2) M(E for gamma transition from first excited 21
+
states to the
ground states that produced by pure electric quadrupole emission in even –even isotopes of
56Ba and 62Sm have been studied through half- lives time for 21
+
excited states with the
intensities of γ0- transitions measurements and calculated as a function of neutron number
(N). The results thus obtained have shown that; the nuclides with magic neutron number such
as 56Ba
138
and 62Sm
144
have minimum value for ↓
2
. u . w
2) M(E .
In the last decades, using mineral admixture in concrete became very necessary to improve concrete properties and reduce CO2 emissions associated with the cement production process. Subsequently, more sustainable concrete can be obtained. Ternary blended cement containing two different types of mineral admixture can achieve ambitious steps in this trend. In this research, the synergic effects of mineral admixtures in ternary blended cement and its effects on concrete fresh properties, strength, durability, and efficiency factors of mineral admixture in ternary blended cement, were reviewed. The main conclusion reached after reviewing many literature pieces is that the concrete with ternary blended cement
... Show MoreThe present study represent the histological and histochemical structure of the esophagus of laughing dove Streptopelia senegalensis, one of the wild birds, which feed on the seeds( grainvorous).The result showed that the esophagus long tubular quit wide and highly distensible organ situated at the right side of the nick , lie between pharynx and stomach it was divided into cervical and thoracic part , the cervical part longer than the thoracic part, and the crop was merely enlargement fusiform in shape which located at the entrance of the thorax. Esophagus parts showed that composed of four layer ;the mucosa, sub mucosa, muscular and adventitia or serosa, the mucosal layer was arranged in folds which was longer in the c
... Show More