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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The 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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Sludge from stone-cutting (SSC) factories and stone mines cannot be used as decorative stones, stone powder, etc. These substances are left in the environment and cause environmental problems. This study aim is to produce artificial stone composite (ASC) using sludge from stone cutting factories, cement, unsaturated resin, water, silicon carbide nanoparticles (SiC-NPs), and nano-graphene oxide (NGO) as fillers. Nano graphene oxide has a hydrophobic plate structure that water is not absorbed due to the lack of surface tension on these plates. NGO has a significant effect on the properties of artificial stone due to its high specific surface area and low density in the composite. Its uniform distribution in ASC is very low due to its hydropho
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The aim of this research is to study the effect of welded joint design (Butt joint and lap joint) on thejoint strength during tension and fatigue loading with different current of welding (40,50,60,70,80) ^per, and different type of wire welding. The result of this research is showed that the effect of fatigue loading on the type of joint is more than the effect of tension loading on it. And the butt joint welding is better than the lap joint welding during the fatigue loaded.The experimental results of the effect of W'elding current showed that more increasing and more decreasing the value of the heat input, during the welding was found to produce mechanical brittleness on the buttjoint welding during the static and dynamic loading. Also i
... Show MoreQ-switched lasers widely used in management skin diseases and
sometimes its effect may be inadequate or associated with
cytotoxicity. The current study aimed to investigate the effect of
Q-switched Nd:YAG laser upon cellular elements using in vitro
experimental model. Aqueous solutions of human albumin and pure
calf thymus double strand deoxyribonucleic acid (ctdsDNA)
irradiated with Q-switched Nd:YAG laser at different rates (1, 3 Hz)
and time exposure (up to 60 seconds) using 532 nm (400 mJ) and
1064 (1200 mJ) nm wavelength with fixed spot size of 4 mm. The
effect of laser irradiation on the albumin solution also studied in the
presence of elemental salts of copper, zinc and iron.
Q-switched laser irrad
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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