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.
In this work, we apply the notion of a filter of a KU-Algebra and investigate several properties. The paper defined some filters such as strong filter, n-fold filter and P-filter and discussed a few theorems and examples.
The historical centers represent the present of the past, which is embodied in its buildings and spaces, which are places of continuous life bearing the history of the city with all its material and objective dimensions, making it living centers that form an essential part of the body of the city and give it a vision for another time and it represents a cultural heritage that should be preserved and maintained. The research started from the reality that indicates the great change in the land uses of the region and the deterioration of the situation and change in use in addition to the neglect of its role and historical status, the study aims to study the subject of urban renewal of he
This work aimed to investigate the effect of Diode laser 805 nm on plasmid DNA and RNA
contents of some Gram negative bacteria represented by Escherichia coli and Proteus mirabilis isolates
.Plasmid extraction was done using two methods (Salting out and CTAB method).Different powers and
pulse repetition rates for 805 nm Diode Laser were used to study this effect. Results revealed that the
plasmid profile of the two species were highly affected using (2, 3) W at different frequencies including
5and 10 kHz as compared with 1 kHz while plasmids were gradually disappeared at 1W, 10 kHz. In the
same time the shining of RNA was also decreased gradually then disappeared with increasing powers
especially at 2W and 10 kHz cau
Mosquitoes play a serious role on public health transmitting several dangerous diseases such as malaria, filariasis and Encephalitis. So it consider as a vector diseases. Therefor it is important to control its spread using ecology friend’s factors like bacteria Bacillus thuringiensis var. israelensis and fungi Beauveria bassiana. Results revealed that the direct effect of Bacillus thuringiensis on the larvae led to the high mortality (100%) during 3 days while Beauveria bassiana have a cumulative effect on the Mosquito stage lifecycle; 7.3 X 104 more significant effect in the first day but there was no significant in the other days of treatment. In the end period of lifecycle there was no adult emergence and the adult which emergence up
... Show MoreNowadays laser in medicine is a rapidly growing field in both researches and applications and many studies have been done in bacteriology against different types of lasers. The effect of the laser depends on many factors, one of the laser factors was the wavelength. The red wavelength band has been considered as a stimulated wavelength for prokaryotic and eukaryotic cells. In this study, three clinical species of Gram-negative bacteria (E. coli, Proteus mirabilis, and Pseudomonas aeruginosa) were exposed to 650 nm band of red region wavelength by a diode laser. The effect of that wavelength appeared on the growth curves for each species along 3 days after laser treatment. The energy density (E.D.) 2.8 J/cm2 gave a positive effect on grow
... Show MoreThirty one samples of gum swabs were collected from patients with tooth caries (5-30 years old) from the College of Science (Biology department )- University of Baghdad- Iraq for the period from October 2018 to December 2018. , The samples were transported, after inoculation in a transport media (nutrient broth), to the laboratory of the College of Science and then cultured on mannitol salt agar and blood agar). The isolates belonging to Staphylococcus spp. were identified by biochemical tests and Vitek 2 compact system, while the more antibiotic resistant isolates were identified by using Polymerase Chain Reaction(ï´¾PCR) and sequencing of 16SrRNA . The results showed sharp UV absorption peaks at 330 - 340nm and AFM at 5
... Show MoreThe proximate composition, mineral contents and the effects of sodium sulphate salts on emulsion capacity (EC) and stability (ES) of mushroom species M1 – Lentinus subnudus Berk, M2 – Chlorophyllum molybditis, M3 – Volvariella esculenta, M4 – Coprinus tramentarius, M5 – Pleurotus ostreatus Jacq, M6 – Termitomyces microcarpus, and M7 – Pleurotus pulmonarius obtained from Nigeria were investigated using standard methods for analyses. The mean of some of the results is: Crude protein: 9.1±0.15 -13.80±0.15%, Crude fibre: 4.15±0.02 – 7.08±0.59%, Na: 177±2.56 –
... Show MoreBackground: Polymethylmethacrylate (PMMA) has relatively unsatisfactory mechanical properties such as low flexural strength and impact strength also dimensional instability. Material and method: Zirconium silicate nanoparticles were coated with a layer of trimethoxysilylpropylmethacrylate (TMSPM) before sonication in monomer (MMA) with the percentages 1% and 1.5% by weight then mixed with powder using conventional procedure, (150) samples were prepared and divided into three groups, each group consisted of (50) samples, the first group prepared from PMMA without addition (control), another group with the addition of 1% wt Zrsio4 nanoparticles (experimental) and the third one with 1.5% wt Zrsio4 nanoparticles (experimental). Each group
... Show MoreIn this work, nanostructured TiO2 thin films were grown by pulsed laser deposition (PLD) technique on glass substrates. TiO2 thin films then were annealed at 400-600 °C in air for a period of 2 hours. Effect of annealing on the structural and morphological were studied. Many growth parameters have been considered to specify the optimum conditions, namely substrate temperature (300 °C), oxygen pressure (10-2 Torr), laser fluence energy density (0.4 J/cm2), using double frequency Q-switching Nd:YAG laser beam (wavelength 532nm), repetition rate (1-6 Hz) and the pulse duration of 10 ns. The results of the X-ray test show that all nanostructures tetragonal are polycrystalline. These results show that grain size increase fr
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