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.
This study presents determination of the paleostress magnitudes and orientation of Bekhme Structure in Shaqlawa area northeastern Iraq. Paleostress Analysis of slip-fault measurements is performed using Right dihedral, Lisle diagram and Mohr Circles methods. Depending on Mohr Circles, Bott law and vertical thickness, the magnitudes of the paleostress at the time of the tectonic activity were determined. Firstly, Georient Software was used to estimate the orientation of the paleostresses (σ1, σ2 and σ3). Secondly, using the rupture –friction law, taking into account depth of the overburden and the vertical stress (σv) was calculated to determine the magnitude of the paleostresses (σ1=4500 bars, σ2=1
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The aim of this study is to investigate the effect of different doses of Duprost in the liver and blood of albino mice. The current study included twenty one albino mice, obtained and grouped into 3 groups: control (3 mice), acute group (12 mice) and chronic group (6 mice). The acute group was subdivided into 4 groups and each group of 3mice, was given a lonely oral dose of (0.25ml, 0.15ml, 0.1 ml and 0.05ml respectively) for 24 hours. Whereas the third group was subdivided into 2 groups and each set was given a daily dose of (0.15ml and 0.05 ml respectively) for 30 days. After the mentioned periods, blood samples from each animal were taken for blood analysis. Then, the mice of all groups were sacrificed and the livers were removed, pro
... Show MoreFor the first time in Iraq, the crustacean Ergasilus ogawai Kabata,
1992 was recorded from the gills of Silurus triostegus, Mastacembelus mastacembelus, Mystus pelusius and Acanthopagrus latus out of 12 fish species caught from Garmat Ali river north of Basrah city during the period from September 1999 till August 2000. The percentage incidence of infestations of these four fish species were 98.9%, 100%,
49.6% and 71.4% while the intensity of infestations were 417, 81.8,
3.4 and 2, respectively. No significant differences in infestations of
male and female hosts with this crustacean were detected.
This study presents the determination of the paleostress magnitudes and orientation of Bekhme Structure in Shaqlawa area, northeastern Iraq. Paleostress analysis of slip-fault measurements is performed using Right dihedral, Lisle diagram, and Mohr Circles methods. Depending on Mohr Circles, Bott law, and vertical thickness, the magnitudes of the paleostress at the time of the tectonic activity were determined. Firstly, Georient Software was used to estimate the orientation of the paleostresses (σ1, σ2, and σ3). Secondly, using the rupture –friction law, taking into account the depth of the overburden and the vertical stress (σv),the magnitudes of the paleostresses were calculated (σ1=4500 bars, σ2=1900 bars and σ3=700 bars). &nb
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Trajectory tracking and vibration suppression are essential objectives in a flexible joint manipulator control. The flexible joint manipulator is an under-actuated system, in which the number of control actions is less than the degree of freedom to be controlled. It is very challenging to control the underactuated nonlinear system with two degree of freedom. This paper presents a hierarchical sliding mode control (HSMC) for a rotary flexible joint manipulator (RFJM). Firstly, the rotary flexible joint manipulator is modeled by two subsystems. Secondly, the sliding surfaces for both subsystems are constructed. Finally, the control action is designed based on the Lyapunov function. Computer simulation results demonstrate the effectiveness of
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Background: The gene encoding a disintegrin and metalloproteinase domain 33 (ADAM33) is known to be associated with asthma in different ethnic groups. In Iraq, among the Arab ethnic background, this association has not yet been highlighted. Methods: One hundred and ninety-two asthmatics were examined; 118 males and 74 females (mean age 38.23 ± 9.13 years). The control group was 183; 110 males and the rest were females. The SNP of rs2280091 A/G (T1) was studied here to determine adam33 genotyping status using polymerase chain reaction–restriction fragment length polymorphism (PCR–RFLP). The level of total IgE was measured using enzyme-linked immunosorbent assay (ELISA). Results: Significant differences (p = 0.004) in the frequencies of
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The dangers of (Israel's) integration with Arab countries in the middle east region will threaten the Arab security structure dimension, which the latter makes the Arab regional system vulnerable for distortion due to its nominal and symbolic value which is far from the Arab self and questioning with its effectiveness in comparing with the real capabilities to Arab countries in achieving the common targets. So, how to assess the different problems that began to hit the structure of the Arab regional system? and how to pledge an allegiance after putting forward what is known as the American Deal of the Century for the administration of former US President Donald Trump for making another step toward normalization with (Israel)?. The reveal
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God saw his servants with truth and light, and made him easy for them, and he commanded those who help them, including a counselor, guide and preacher, so if a Muslim sees deficiencies or defects, he must help him to reform and refine it. That it was in the hands of the prophets, God Almighty created the human being together straight, then melted on those scholars and researchers in all religions on psychological counseling and religious sychotherapy, stressing the importance of religious values in the process of understanding man in the process of psychotherapy and in controlling human behavior. A lot of research and studies have been published. I dealt with the religious approach in the process of treating mental disorders and the aim of
... Show MoreThe study showed that Imam Said bin Jubair narrated in the transcriber and copied, which took most of the ink of the nation Ibn Abbas (may Allah be pleased with them), which amounted to fourteen novels.
The study also pointed out that the science of transcriber and copied is from the science of the Koran, which can only prove by the novel and the correct transmission of the Prophet Muhammad .
The study also showed that Imam Saeed bin Jubair, who says that it is permissible to copy in the Koran, contrary to what some scholars said that it is not permissible to copy.
The study also pointed to the possibility of copying and that the highest copies of the Koran Koran.