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.
The research aims to identify the level of Agentic thinking among a sample of male and female undergraduate students for both disciplines (scientific, and humanities). The researcher targeted the third and fourth stages for the academic year
(2021-2022). The study sample is (382) male and female students who were selected randomly from the University of Baghdad. To achieve the above-mentioned study aims. The researcher has developed a scale of Agentic thinking consisting of (25) items distributed over three domains. The results showed that the study sample has a high level of Agentic thinking. There are significant differences in agentive thinking in terms of gender in favor of females. There are no statistically significant diff
... Show MoreThe Educational Ideology of John Dewey
The primary objective of this research is to determine the best EDI
software application that meets the users' requirements, and to show
the functionality potentially presented in any software of electronic
data interchange (EDI) system. Also, in this paper, will be addressed
issues relating to integration EDI system into business process, and
the issues regarding the performance of EDI application will also be
discussed
Environmental exposure to active pharmaceutical ingredients (APIs) can have negative effects on the health of ecosystems and humans. While numerous studies have monitored APIs in rivers, these employ different analytical methods, measure different APIs, and have ignored many of the countries of the world. This makes it difficult to quantify the scale of the problem from a global perspective. Furthermore, comparison of the existing data, generated for different studies/regions/continents, is challenging due to the vast differences between the analytical methodologies employed. Here, we present a global-scale study of API pollution in 258 of the world’s rivers, representing the environmental influence of 471.4 million people across
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This research aims to evaluate the teaching methods used by intermediate Arabic language teachers. To achieve the goal, the researcher followed the descriptive-analytical approach. The research sample was limited to Arabic language teachers at intermediate school for the academic year (2017-2018) the researcher chose a random sample included (155) teachers which form a (40%) Of the original community at Baghdad/ Rusafa1th. The researcher has developed standards of teaching methods which are (7) standards with (39) paragraphs included three alternatives. The results showed the need to pay attention to the use of various modern teaching methods. Moreover, the researcher suggested making an evaluation of the teaching methods used by Arabic
... Show MoreThe features of strategic thought transformation in Russia based on attempt confirm the Russian influenced on Region of Eastern Europe through series of common defense treaties and mutual security between USSR and another states this treaties emphasis size on direct Russian supervision on these states in addition, Russia in trusted to formation communism regimes in its vital space, Russia inherited the status of former USSR in political and economic levels.
Shortly we can see that Russia witnessed large Transformation in political strategic thought as a result of change in internal strategic environment and change of nature understanding which influenced on Russia. This
... Show MoreThe importance of the research comes from dealing with the problem of lack of traffic awareness, which causes accidents and the occurrence of human and material losses, and the research aims to study the role of satellite channels in forming traffic awareness among the public, and a sample was chosen from Baghdad consisting of (280) individuals, male and female, and used the questionnaire tool. To obtain the data, which included several questions, the results were analyzed statistically and several results were reached, the most important of which is that there is an interest among the public in following traffic programs at a rate of one to two hours to receive information through traffic programs and to identify and apply gener
... Show MoreDirecting solar panels in a way that collects the largest possible amount of solar energy is still attracting a lot of attention due to the continuous need to get clean, inexpensive renewable energy. Iraq is one of the countries characterized by the abundance of solar energy but the investment in this field has been far below ambition. In this study, an application developed with the visual basic programing language was used to compute precisely various solar angles and parameters , as a powerful tool for engineers and researchers. The outputs of the model were tested and discussed in detail. The air mass values were also computed for three cities: Mosul, Baghdad, and Basra. The results showed that the best time
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This study aims to Statement of the relationship between Total Quality Management philosophy and Organizational performance from the point of view of the internal customer. A comparison has been made between two companies, one of which applies the requirements of TQM well and the other does not apply these requirements as the (General Company for Electrical Industries/ Diyala) and (General Company for Electrical Industries/ Baghdad) to conduct the search, During the questionnaire prepared for this purpose and distributed to a sample of 30 employees in the General Company for Electric Industries/ Diyala and (20) employees of the General Company for Electrical Industries/ Baghdad. Their answers were analyzed using a simple correlation coef
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