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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
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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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
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Proposed Hybrid Cryptosystems Based on Modifications of Playfair Cipher and RSA Cryptosystem
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Cipher security is becoming an important step when transmitting important information through networks. The algorithms of cryptography play major roles in providing security and avoiding hacker attacks. In this work two hybrid cryptosystems have been proposed, that combine a modification of the symmetric cryptosystem Playfair cipher called the modified Playfair cipher and two modifications of the asymmetric cryptosystem RSA called the square of RSA technique and the square RSA with Chinese remainder theorem technique. The proposed hybrid cryptosystems have two layers of encryption and decryption. In the first layer the plaintext is encrypted using modified Playfair to get the cipher text, this cipher text will be encrypted using squared

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Publication Date
Mon Jan 11 2021
Journal Name
Earth And Environmental Science
Impact Resistance of Limestone Cement Self Compacting Concrete Reinforced by Locally Available Grids
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Impact strength of self-compacted concrete is a field of interest, mostly when the concrete is produced from sustainable materials. This research's main objective is to clarify the ability to use two types of Portland limestone cement (Karasta and Tasluja) in self compacted concrete under impact loading, further to the economic and environmental benefits of the limestone cement. The impact loading was applied by a low-speed test, using the drop ball on concrete. Moreover, the study reveals the resistance of the grids reinforced concrete to impact loading by using polymer grid, and steel grid reinforced concrete slabs. Mixes reinforced by steel mesh had the highest results, indicating that the steel mesh was more robust because it had

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Environmental Impact from Drilling and Production of oil Activities: Sources and Recommended Solutions
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In petroleum industry, there are two major operations that can potentially impact the environment: Drilling and production. Both activities generate a significant volume of wastes include drill cuttings contaminated with hydrocarbons, wide variety of chemical additives, produced water and air pollutants. The potential impact depends primarily on the material, its concentration after release, and the biotic community that is exposed.
In this study, many drilling locations and production facilities have been investigated and examined for their adverse effects on the environment. Contamination with hydrocarbons, heavy metals, salts, other associated wastes and air pollution were detected at many sits.
Understanding of drilling and pro

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Strain Analysis of Surface Cracked Thin Flat Plate under Cycling Impact Loading Effect
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In this work, strains and dynamic crack growth were studied and analyzed in thin flat plate with a surface crack at the center, subjected to cycling low velocity impact loading for two types of aluminum plates (2024, 6061). Experimental and numerical methods were implemented to achieve this research. Numerical analysis using program (ANSYS11-APDL) based on finite element method used to analysis the strains with respect to time at crack tip and then find the velocity of the crack growth under cycling impact loading. In the experimental work, a rig was designed and manufactured to applying the cycling impact loading on the cracked specimens. The grid points was screened in front of the crack tip to measure the elastic-plas

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Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
The Relationship Between the Above-Ground Biomass and the Vegetation Cover Indices at Different Salinity Levels
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Abstract<p>The current study was carried out to find out the relationship between the Above-Ground Biomass and the spectral vegetative indices (Normalized Difference Vegetation Index, Soil Adjusted Vegetation Index, Difference Vegetation Index) (NDVI, SAVI, DVI) for soils with different salinity levels. Al Salamiyat Project was chosen as a study area located at an altitude of 34 m above sea level and within the geographical coordinates (E 44°.09´13.65´´ N 33°.25´ 07.87´´ and E 44°.17´ 46.03´´ N 33°.2l´40.72´´), with a total area of 14265 Dunum. Surface and subsurface soil samples were chosen from the study area and according to the previously defined salinity units, except for th</p> ... Show More
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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 Jan 15 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
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Evaluation of English Language Textbooks for Fifth and Sixth Graders Based on the American Council Criteria for Teaching Foreign Languages (ACTFL)
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Abstract

This study aims to identify the extent to which the criteria of the American Council for Teaching Foreign Languages (ACTFL) are included in the English language books for the fifth and sixth graders. To achieve the objective of the study, a content analysis card was prepared, where the classification of language proficiencies was divided into five main levels (beginner, intermediate, advanced, superior, and distinguished) of the four language skills (listening, speaking, reading, and writing), The content analysis card consisted of (89) indicators distributed at the four levels of language skills as follows: Listening (17), speaking (33), reading (15), and writing (26). The study sample consisted of Engl

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