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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
Thu Jul 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Histological and Biochemical Effect of Galangin Conjugated Gold Nanoparticles on the kidneys Damage Induced by Carbon Tetrachloride of Adult Male Albino Mice
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This study aimed to determine histological and functional effects of Galangin (Gal) conjugated with Gold nanoparticles (AuNPs) on the Kidneys male albino mice treated with CCL4. Gold nanoparticles were prepared chemically by Turkevich Method. Characterizing of the prepared AuNPs and AuNPs+Gal was carried out using UV Spectrophotometry, X-Ray Diffraction (XRD) and particle size,. For the in vivo study, 42 adult male albino mice were used and randomly distributed into seven groups and experiment extended for 14 days, first group (G1) was control group without any treatment, (G2) group injected intra-peritoneal (i.p) with CCl4 once a week to the end of experiments, (G3)  injected with  AuNPs, (G4 and

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Publication Date
Sat Jan 11 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of silanized alumina nano -fillers addition on some physical and mechanical properties of heat cured polymethyl methacrylate denture base material
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Background: Polymethyl methacrylate (PMMA) is the most commonly used material in denture fabrication. The material is far from ideal in fulfilling the mechanical requirements. Midline fracture; poor thermal conductivity and water sorption, are common problem in this material. The purpose of this study was to evaluate the effect of addition of surface treated Aluminum oxide nano fillers on some properties of heat cured (PMMA). Materials and methods: In addition to controlled group of heat cured PMMA the silanized (Al2O3) nanoparticles was added to PMMA powder by weight in three different percentages 1wt%, 2wt% and 3wt%, mixed by probe ultra-sonication machine. 200 specimens were constructed and divided into 5 groups according to the test (e

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Publication Date
Fri Aug 28 2020
Journal Name
Iraqi Journal Of Science
A comparison of the Effects of Lemon Peel -Silver Nanoparticles Versus Brand Toothpastes and Mouthwashes on Staphylococcus Spp. Isolated From Teeth Caries
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Thirty 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

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Engineering
The Effects of Maximum Attapulgite Aggregate Size and Steel Fibers Content on Fresh and Some Mechanical Properties of Lightweight Self Compacting Concrete
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The main objectives of this study were investigating the effects of the maximum size of coarse Attapulgite aggregate and micro steel fiber content on fresh and some mechanical properties of steel fibers reinforced lightweight self-compacting concrete (SFLWSCC). Two series of mixes were used depending on maximum aggregate size (12.5 and 19) mm, for each series three different steel fibers content were used (0.5 %, 1%, and 1.5%). To evaluate the fresh properties, tests of slump flow, T500 mm, V funnel time, and J ring were carried out. Tests of compressive strength, splitting tensile strength, flexural tensile strength, and calculated equilibrium density were done to evaluate mechanical properties. For reference mixes, the

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Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Gibberellic Acid and Diammonum Phosphate (DAP) Fertilizer on Some Physiological Characteristices of Lentil’s (Lens Culinaris Mediic) Roots.
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 A biological experiment was done in the green house of Biology Department, college of Education (Ibn – AL haitham), Baghdad university, in pots (2Kg size), for growth season 2009, to study the effect of two concentrations of gibberellic acid which was (50) and (100) ppm, and two levels of Diamonium phosphate fertilizer which was(0.16) and (0.32) gm/2kg pot which equal (40) and (80) kg/d, in growth of root of one lentil cultivar (AL- Baraka), upon compeletely randomized design with three replications. The results showed that there was a significant increase in (root’s length, volumes of roots, fresh and dry weights, number of nodules, and the percents of nitrogen and protein), by increasing of gibberellic acid concentr

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Study The Effect of Annealing on Structural and Optical Properties of Indium Selenide (InSe) Thin Films Prepared by Vacuum Thermal Evaporation Technique
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In this work, InSe thin films were deposited on glass substrates by thermal evaporation technique with a deposit rate of (2.5∓0.2) nm/sec. The thickness of the films was around (300∓10) nm, and the thin films were annealed at (100, 200 and 300)°C. The structural, morphology, and optical properties of Indium selenide thin films were studied using X-ray diffraction, Scanning Electron Microscope and UV–Visible spectrometry respectively. X-ray diffraction analyses showed that the as deposited thin films have amorphous structures. At annealing temperature of 100°C and 200°C, the films show enhanced crystalline nature, but at 300°C the film shows a polycrystalline structure with Rhombohedral phase with crystallites size of 17.459 nm. Th

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Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
Analysis of Verbs Forms in Sa’eed Faeeq’s Short Story: Cloud in the Sky: Sait Faik'in "Havada Bulut" Adlı Hikayesinde Fiil Kiplerinin İncelenmesi.
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This research paper which is entitled “Analysis of Verbs Forms in Sa’eed Faeeq’s Short Story: Cloud in the Sky” deals with the forms of verbs (i.e., kinds of tenses and suffix analysis). It is one of the applied studies. Verbs are basic elements in Turkish sentences. Their function is to state the predicate which is a sentential essential part. Verbs denote sentence construction, action and formal aspects. Forms are added to the base of verbs in the Turkish language giving the verbs their final structures. Such structures are set in a distinct planned way. The verbs used in the Turkish language which are distinguished by one of these forms are known as simple tense verbs.

Sait Faik'in ( "Havada Bulut" adlı Hikayesinde Fi

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Processes directing the scenographic space in the Iraqi theatrical show Shakespeare texts as a model: فرحان عمران موسى - سماء محي عطية محمد
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The operative system of theatrical performance depends on the construction of the scenographic space, as it constitutes the most aesthetic effect of the recipient, and the body of the theatrical discourse that contains the signs of the show, and it comes as an embodiment of the directing vision of the show director, so most of the world directors resorted to attention to the output treatment to establish the scenographic space, and thus it possesses a contrast in The embodiment of the directing vision according to the stylistic and hermeneutical dimension of the director, so the two researchers found the importance of studying the topic, and the study came under the title (Directing Treatments of the Scenographic Space in the Iraqi Theat

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Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
The difficulties facing literary sixth students in studying modern and contemporary history from their point of view
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  The research aims to find out the difficulties of studying the subject of modern and contemporary history and its proposed solutions from the point of view of the students of the literary sixth in the secondary schools of the Directorate of Education Rusafa I-Baghdad, the research community of students of the literary sixth stage, which Number(150) students,and to achieve the- And Fisher's equation-and percent weight).The results showed the existence of a number of real difficulties achieved for the study of modern and contemporary history of the sixth literature, and the data showed the existence of Unreal difficulties diagnosed from the students ' point of view .In light of this, the researcher dev

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Publication Date
Fri Jan 05 2024
Journal Name
Al-academy
Designs treatment of the internal spaces of pharmacies
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The pharmacy is the face for the health buildings and hospitals, The linking professional relationships and functional, it is been from the important places that most people go it, so according to that we must format its interior design in form that suitable with the need of most people use it or work in it, and this the search goal, dashing from the search subject which to hide finding designer treatment for the pharmacies interior spaces, to give share in the functional improvement performance or aesthetic. We define the search goals to share in educate the pharmacist in the effect of interior design for improvement of interior environment, in addition to the search consider as designer trying add to the other trying the interior desig

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