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The Impact of Creative Accounting Practices on the Reliability of Financial Statements : Applied Research in the National General Insurance Company
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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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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
representations of body language in the contemporary Iraqi theatrical show "Imagine That as a model": عمار عبد سلمان محمد
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There is no doubt that each of the arts has a material from which the aesthetic achievement is built, so the researcher found that the art of theater, especially the show, whose artistic achievement is based on the body of the actor who emits the formal language (body language), is the focus of interest and active presence, because the body possesses its spiritual qualities that made him and the ability to The formation of things by (his body language), so the researcher studied this theatrical phenomenon and divided it into four chapters. In the first chapter, the research problem included the following question: (Is there a phenomenon of body language in the contemporary theatrical show "Imagine that" as a model) so It is of cognitive

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Publication Date
Thu Sep 25 2025
Journal Name
مجلة العميد
Portryal of Imam Ali (Peace be upon him) in the Poetry of Ibn Abi Al-Hadeed Al-Mo`atazali : Seventh `Alawiat Poems
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For poets to pay a great attention to the Islamic figures and their symbolism in Islam come as a prominent phenomenon in our literature . As there is an impact of them on the brilliant history commemorated by littérateurs . As a matter of fact ، the chronicle of Imam Ali Ibin Abi Talib (peace be upon him) falls in the orbit of the focus Ibn Abi Al-Hadid Al-Mu'tazili steers to in his poems . The current research study is to trace the portrayal of Imam Ali (peace be upon them) in the poetry of Ibn Abi Al-Hadid Al-Mu'tazili ، Seventh Alwiite Poems ، as there is no a study tacking such a conjecture before. In the article there are two axes : the introduction comes as first axis portraying Imam Ali Ibn Abi Talib (peace be upon him) in the wa

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Publication Date
Thu Jan 01 2015
Journal Name
Al–bahith Al–a'alami
Identify trends of media students about satellite channels specialized and its role in the satisfaction of their wishes and develop their abilities
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This search is field research, which aims to explore the trends of students in media department toward specialized Satellite Channels and identify the knowledge capacity and its role in the development of their knowledge’s, represented by watching those channels as well as media students' habits exposed by those channels. As to the public is a key element in the process and substantive communication, the Sociological studies information on that article information is not complete its work, but that he was receiving from before receiving, and send every piece of information content in order to achieve a certain goal, therefore, is the future of receiving such information in order to achieve a particular goal, which is

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Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Stress and Its Associated Factors among Students of the College of Nursing University of Baghdad
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Objectives: The current study aims at identifying the level of perceived stress among nursing college students and determining the factors associated with stress they have. Methodology: A cross-sectional descriptive study initiated for the period on November 1st, 2014 to May 1st, 2015. The study has been conducted on the undergraduate nursing college students / University of Baghdad. The sample of the study was consisted of (128) students who were selected purposively. The questionnaire of the study was adopted and modified for the present study which consisted of socio-demographic data and the scale of

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
THE CHALLENGES OF GLOBALIZATION OF MEDIA AND WAYS OF CONFRONTATION
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The successive international changes in the economic, political, cultural and other fields resulted in many phenomena that occupied different levels of interest, and have been followed up, studied and analysed by specialists and researchers especially under the development of the media in the global communication.

Even though these phenomena had reflections in the communication domain like development and changes in the mechanism of behaviours between the international communities, they created in the meantime a phenomenon that caused an imbalance in the production, spread and the use of the informations that were supposed to be for fewer than 5 countries whereas it actually it is for more than 180 countries.

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Female Avenger: Violence, Absurdity, and Black Humour in Roald Dahl's Short stories
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Roald Dhal's is a prominent British short story writer who presented a fictional world full of contradictions and ironies. It is also full of double meanings where things are not what they appear to be and where meaninglessness is a prominent component. Dahl's world is also colored with blackness and grotesqueness; full of comedy that makes you shiver instead of laugh and characters who invite a sneak peek into a different side, a dark side of human nature. Dahl's themes are various and gripping but usually revolve around the triangle that frames his fiction: violence, humour, and absurdity. What seems to be a prominent and recurrent theme that intersects with every element in this triangle is revenge. In one story after another Dahl pre

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Publication Date
Sun Jan 01 2006
Journal Name
Journal Of The College Of Languages (jcl)
The Play as Intellectual Ping-Pong: Art and Politics in Tom Stoppard's Travesties
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Throughout history, artists have played many important roles in society.

Generally speaking, the role of the artist is defined by the society he is part of.

Indeed, there are as many ideas as to the role of the artist and, ultimately the purpose

of art in society, as there are types of art. This is, as a matter of fact, neither a new

question- the dialogue has been present within art for centuries- nor probably one

that will ever fully be answered.

Tom Stoppard came to prominence in the mid-sixties, when art and politics

were closely linked, and theatre sought to change the world. Stoppard would have

none of that: his work has no overt message, no political program. In fact,

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Publication Date
Thu Sep 29 2022
Journal Name
Al–bahith Al–a'alami
Advertisement content in the Iraqi satellite channels and their commitment to advertisement ethics.
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The problem of the study is to monitor the content presented in the Iraqi satellite channels to identify the nature of the ideas contained in these ads and to identify the values ​​carried by the creative strategies and ad campaigns that use. Where the satellite is one of the most important technological developments in the field of communications in the nineties and the ads in various forms and functions one of the contents provided by satellite channels where these channels are keen to direct their messages in particular and communication, in general, to address a certain audience and convince and influence in order to achieve certain purposes of the source Or the body from which it originates, especially those that result in an in

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Modeling sequential preparation with rheumatoid tonsils in Nineveh for the period 2004-2009
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Abstract
             In this research will be treated with a healthy phenomenon has a significant impact on different age groups in the community, but a phenomenon tonsillitis where they will be first Tawfiq model slope self moving averages seasonal ARMA Seasonal through systematic Xbox Cengnzla counter with rheumatoid tonsils in the city of Mosul, and for the period 2004-2009 with prediction of these numbers coming twelve months, has found that the specimen is the best representation of the data model is the phenomenon SARMA (1,1) * (2,1) 12  from the other side and explanatory variables using a maximum temperature and minimum temperature, sol

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Constructivism in the square Kufic script: خالد عامر مشتت البياتي - كفاح جمعة حافظ
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This research interested to study the structural configuration in the square kufi script, as the kufi script is one of the oldest Arabic fonts, and this name was named according to the city of Kufa, so its types, forms, and designations were numerous, including the square kufic script, which was characterized by being a very straightforward engineering script based on the principle of squaring in building letters to form an engineering body that governs its construction of a set of organizational relationships and design bases according to an engineering structural system. The researchers identified the problem of his research with the following question: What is the Structural configuration in the square Kufic script?
Therefore, the

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