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 study aims to build a model that revolves around the main question of the role of strategic agility (SA) in enhancing organizational excellence (OE). For the purpose of achieving OE and to determine the extent of interest and knowledge of managers at the Midwest Refineries Company (MRC) on the theoretical and practical implications, and on the performance foundations of these two vital variables with the aim of continuous improvement. A questionnaire was used and distributed to a random sample of 54 managers in this important energy production company. The study followed the descriptive analytical approach to answer the questions raised. The study model and dimensions were built according to reference models, most notably the mo
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Most of the world's drilling companies use API method for calculating the
pressure drop in drilling oil and gas wells. Iraqi Drilling Company also uses this
method for drilling oil wells in all fields of Iraq. In Russia, the method is actively
used Grodde for calculating the pressure drop in drilling oil and gas wells. This
study includes a comparison of formulas API, Grodde and new techniques
developed methods for the laminar flow of viscoplastic fluids in the annular space.
The aim of this study is to determine the most accurate way to calculate the pressure
loss in drilling oil wells. The comparison was focused on identifying changes in the
values of β, using the above calculation methods.
The nature and intensity of the association of myasthenia gravis (MG) with distinct human leukocyte antigen (HLA) haplotypes differ between ethnic populations, so this study determined the association of HLA class II antigens with myasthenia gravis (MG) in Iraq.The study included Iraqi patients diagnosed with MG and two control groups the first of 54 insulin dependent diabetes mellitus patients and the second of 237 subjects as a normal control group. The test used was microlymphocytotoxicity test.The work was done in the Teaching Laboratories/Medical City/Baghdad.Results: positive associations were observed (etiological risk factors) as follows: 1. HLA-DR locus showed one positively associated allele when compared to healthy control and th
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الخلاصة
یعد والت وتمن شاعرا استثنائیا سواء أكان ذلك في المكانة التي یحتلھا في الأدب الأمریكي او في نمط
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ل t ة للتوص t ف الطبیع t وافقي لوص t اع ا لت t ن الإیق t تخدم وتم t ر ، اس t بوحدة الكون الذي عبر عنھ في شعره.وبمعنى آخ
نص t ل ال t جام داخ t رابط وانس t یج مت t ھ نس t ق انظم t دف لخل t ھ تھ t اھره أدبی t واف
Background: Maxillary canines are important aesthetically and functionally, but impacted canines are more difficult and time consuming to treat, the aim of this study is to investigate with multi-detector computed tomography the correlation between the bone density and the upper canine impaction. Material and method: A sample of Unilaterally impacted maxillary canines from 24 patients (19 female, 5 male) who were referred to accurately localize the impacted canines at al- Karkh general hospital were evaluated by a volumetric 3-d images by the multi-detector computed tomography to accurately measure the bone density of the maxillary cortical palate of the maxillary impacted canine side and compare it with the other side of the normally erupt
... Show MoreThis paper deals with a preliminary survey helminth parasites of the black partridge. Francolinus francolinus arabistanicus in Baghdad area, middle of Iraq. It was found that the bird was infected with the cestodes Cotugnia digonopora and Raillietina tetragona with infection rates of 61.9% and 4.8% respectively, and the nematodes Heterakis gallinarum and Paroneoccrca rouss-lotti with infection rates of 4.8% and 19% respectively. Some important measurements, distribution and occurrence according host-sex of each parasite were provided along with some remarks on parasites biology.
Background: the incidencies of clinically palpable thyroide nodules are 4% to 7%
The current research was ataxonomic study for the species Pyrus pyraster L. that belong to the subfamily Pomoideae from the family Rosaceae which growing wildely in Iraqi Kurdistan .The macro and micro morphology and pollen grain were studied .A wide field servay for the districts of Iraqi Kurdistan was done . According to the taxonomic references adetail study for the morphology of the leaves ,color of the corolla,calyx , the fruits diameters, color and shapes,also the seed were studied From the study of pollen grains it appeared that the pollen grains areTricolporate ,their shape in the Equatorial view was ovoid but in the pollar view they are triangular. The species Pyrus pyraster L.was recor
... Show MoreThe present research was conducted to determine the effect of Cadmium Chlori de on the t stes and epididymis of white mice fed with diffl rent concentration (75, 1 00 150 ppm) of this hea y metal for three, ix and nine days. The r ults showed that cadm i um chloride caused s vera! histopathalogical change in testes and epidid mis in luding deg neration and cell necrosis in addition to the appearanc of haemorrh
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