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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
Wed Jan 19 2022
Journal Name
International Journal Of Inventions In Engineering & Science Technology
Biodiversity in the Northern Region using GIS and Remote Sensing
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Biodiversity, biological diversity, biological diversity, biological diversity, biological diversity, biological diversity, biological diversity (by developmental factors) environmental factors and environmental factors environmental factors and environmental factors and environmental factors Correlation between biology and the succession of geological and historical factors of living organisms and geological and historical factors to the site and what It is surrounded by natural and tourist attractions and the pursuit of scientific methods in order to advance the studies of biological diversity in the region .

Publication Date
Thu Aug 15 2019
Journal Name
Arab World English Journal For Translation And Literary Studies
The Unavoidable Suffering in Selected Literary Texts: Poems and Novels
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Publication Date
Sat Sep 15 2018
Journal Name
Al-adab Journal
The Suicidal Vision Towards Autonomy in Marsha Norman's ‘Night, Mother’
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لقد انبثقت رؤيا حديثة في مسرح الثمانينات من القرن العشرين كان هدفها دحر حس الاسر الذي عاشه  انسان العصر الحديث وفي محاولة للارتقاء بارادته وحرية الاختيار نحو الانعتاق من محاولات المصادرة الفظة لها. وبالرغم من افتراض هذه الرؤيا انها ذات طابع سلبي, الا ان رؤيا الانتحار قدعدت بانها قادرة على ان تجعل في متناول يد الانسان احساسا طموحا بالتحكم على الاقل بنوع النهاية التي يكتبها لحياته. وقد انعكست هذة الرؤيا ال

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Publication Date
Sat Sep 24 2022
Journal Name
Arab World English Journal
Conflict in Atwood’s The Handmaid’s Tale: A Critical Discourse Approach
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Conflict is a common but complicated phenomenon. It has been extensively researched in many domains, including philosophy, sociology, psychology, and linguistics. Using the Critical Discourse Approach, this study examines the issue of self-society conflict in The Handmaid’s Tale. The significance of this work lies in the identification and explanation of the discursive strategies that force the ideological polarization of the positively portrayed self versus the negatively portrayed other. The purpose of this study is to answer two questions: what are the discursive strategies used in The Handmaid’s Tale to create a positive or negative representation, and how are these strategies implemented? Five extracts from The Handmaid’s

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Publication Date
Thu Oct 01 2020
Journal Name
The Asian Efl Journal
The EFL Students' Academic Buoyancy in Reading and Listening Skills
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This research aims at identifying the Iraqi EFL students' academic buoyancy in reading and listening skills and then finding out the difference between the two skills; Furthermore, finding out the five predictors differences of each of the two scales. Two academic buoyancy scales used to collect data. After achieving the scales' psychometric characteristics, they are submitted to the study sample. The sample of (100) female students selected according to the stratified random method from the second class at the Department of English\ College of Education for Women\ University of Baghdad. The results show that the students have academic reading buoyancy and have not academic listening buoyancy; the difference between the two abilities shows

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Scopus
Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
Species the soft tck genus Argas (Acarina ,Ixodoidea) in Iraq
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A total 474 argasid ticks removed from 617 hosts including bats, rodents, and birds were found belong to four species of the genus Argos. One of which A. reflexus is reported for the first time for Iraq. Some informations regarding the infestation rate, intensity and some biological data are provided.

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Publication Date
Tue May 16 2023
Journal Name
Journal Of Engineering
Statistical Model for Predicting the Optimum Gypsum Content in Concrete
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The problem of internal sulfate attack in concrete is widespread in Iraq and neighboring countries.This is because of the high sulfate content usually present in sand and gravel used in it. In the present study the total effective sulfate in concrete was used to calculate the optimum SO3 content. Regression models were developed based on linear regression analysis to predict the optimum SO3 content usually referred as (O.G.C) in concrete. The data is separated to 155 for the development of the models and 37 for checking the models. Eight models were built for 28-days age. Then a late age (greater than 28-days) model was developed based on the predicted optimum SO3 content of 28-days and late age. Eight developed models were built for all

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Publication Date
Thu Dec 15 2022
Journal Name
Bionatura
Comparative morphoanatomical study for the same rodents species in Iraq
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Samples (4th) reviewed are deposited and stored in the Iraqi Natural History Museum (INHM), and there are 4th of them. Sciurus anomalous (Güldenstädt, 1785) species are preserved and mummified. It is a Caucasian squirrel (S. anomalus) that was medium in size, with a grayish-to-chestnut color, a golden gray back, and a golden tail. It is found in the forests of East and Southeast Asia. The variety possessed for the study was previously registered in the vertebrate literature by several authors and was stored by scientific methods in the museum. As a result of the multiplication and growth of these species, and to know the environmental changes that occurred in them, they were compared with models and samples found throughout Iraq

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
ההשפעה והשענוע בנאום הפוליטי של שמעון פרס עיון פרגמטי בדוגמאות נבחרות מנאומיו Effect and Persuasion in the Political Discourse of Shimon Peres A Pragmatic Study in Selected form of His Addresses
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במחקר הזה ניתחנו מספר נאומים של שמעון פרס, אנחנו התמקדנו בהשפעה והשכנוע אצל שמעון פרס ואיך הוא יכול להעביר את המסרים של נאומיו בסגנון פרגמטי כדי להגיע ללבו של הציבור.

 גם כן, התמקדנו בסגנון הפוליטי שהוא חושב כי התחום הזה צריך להיות ברור מול הציבור וגם כן מול דעת הקהל הבינלאומי מתוך השימוש במונחים בעלי השפעה ושכנוע להגיע למטרות המבוקשות.

 במלים אחרות, שמעון פרס, לעתים, מתמקד בשפה מליצית ויעמוד הרב

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Publication Date
Sat Mar 27 2021
Journal Name
مجلة دراسات ويحوث التربية الرياضية
Hypoxic exercises by using (training mask) and its effect on the (PMA) and some physiological indicators and achievement for 1500m runners
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Hypoxic training, which in turn is one of the methods adopted in sports training methods, especially in activities that depend on the aerobic system in its performance, which includes training with a lack of oxygen by reducing its molecular pressure, since this method targets functional organs and works temporary responses during training and permanent responses After training as an adaptation to these devices as a result of training in this way, the study aimed to identify the effect of hypoxic exercises using the training mask and the extent of the change in some biochemical indicators, in addition to that to identify the effect of these exercises on the indicator of energy expenditure and )VMA) and the achievement of the effectiveness of

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