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.
Biofilm formation (BF) is one of the most important virulence factors of
Candida spp. The aim of this study was to detect the prevalence of genes
responsible in biofilm formation of C. albicans by conventional PCR technique.
Among 49 vaginal specimens (VC), C. albicans was the most predominant species
in percentage 22/49 (45%) and 27(55%) were non albicans. Out of 47 oral
specimens (OS), 22/47(47%) were C. albicans, whereas 25(53%) were non albicans.
At the present study; all C. albicans were biofilm producers with variable strength,
out of 44 BF producers, 18 (40.9%) were low biofilm (LBF) with significant
differences (P<0.05) between HVS and OS, 25 (56.8%) moderate or high biofilm
(HBF) and just one isolat
Background: Chronic suppurative otitis media (CSOM) is the result of aninitial episode of acute otitis media and is characterized by a persistent discharge from the middle ear through a tympanic perforation for at least 2 weeks duration. It is an important cause of preventable hearing loss, particularly in the developing world.Methods. 1. To get an overview on the bacterial ear infection profile in general 2. To assess the antibiotic resistance of Pseudomonal infection (PS) particularly since it is usually the commonest infection to cause otitis media and the most difficult to treat due to the problem of multi drug resistance... A cross sectional study was done which included 405 patient of CSOM patients196 (48%) case were males ,209 (52
... Show MoreThis paper reports an experimental study regarding the influence of vertical oscillations on the natural convection heat transfer from a vertical channel. An experimental set-up was constructed and calibrated; the vertical channel was tested in atmosphere at 25o
C. The channel-to-ambient temperature difference was varied with the power supply to the electrical heater ranging between
15W to 70W divided into five levels. Data sets were measured under different operating condition from a test rig under six vibrating velocities (VVs) levels ranging from (5-30 m/s) in addition to the stationary state. The results show that the maximum heat transfer enhancement factor (E) occurs at Rayleigh number (Ra=2.328×103 ) and vibrational Reynol
In this paper, we extend the work of our proplem in uniformly convex Banach spaces using Kirk fixed point theorem. Thus the existence and sufficient conditions for the controllability to general formulation of nonlinear boundary control problems in reflexive Banach spaces are introduced. The results are obtained by using fixed point theorem that deals with nonexpanisive mapping defined on a set has normal structure and strongly continuous semigroup theory. An application is given to illustrate the importance of the results.
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5-fluorouracil (5-FU) is a is Pyrimidine analogue widely used in the treatment of various malignancies It belongs to the antimetabolites family that acts during the S-phase of the cell cycle thus it prevents DNA synthesis.N-acetylcysteine is nutritional complement acts as antioxidant.The purpose of the current study is to investigate whether there is a protective role of N-acetylcystein against intestinal toxicity induced by 5-fluorouracil in albino rats.18 healthy adult rats were distributed into 3 groups of 6 rats for each. Group A as a control group.Group B injected with 5-FU (20 mgs dissolved in 2ml normal saline per kilogram body weight intraperitoneally for 7 successive days while Group C received N-acetylcy
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Background: Primary healthcare in Egypt has undergone significant reforms since the 1990s, including the pioneering Family Health Program (FHP). However, limited evaluation exists regarding the FHP's impact on enhancing the delivery of primary healthcare services. The primary objective of this study was to analyze and understand the efficiency and effectiveness of the FHP in altering the delivery of primary healthcare in Egypt. We aimed to outline the fundamental characteristics of the primary healthcare system, compare them between the conventional and the newly reformed FHP centers, and gauge the awareness level of these variances among key decision-makers, focusing specifically on Cairo, Egypt. Methods: This cross-sectional study employe
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The Yamama Formation is characterized by a wide geographic extension of southern Iraq. Microfacies analysis of this formation was studied in six wells distributed in six fields: Fayhaa, Sindbad, Siba, Zubair, Ratawi and West Qurna. This research aims to determine paleoenvironments by diagnosing biofacies and lithofacies. Miscellaneous marine fauna of foraminifera and calcareous algae, mainly green algae (dasycladacean.) and skeletal bioclasts from gastropods, pelecypods, bryozoans, sponge spicules, and echinoderms were found. Petrographic studies and well logs interpretations led to the identification of five main Microfacies ( Mudstone, Wackestone, Packestone, Grainestone and Rudstone and twelve submicrofacies (Foraminiferal-
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This study has been focused on the detection of phenolic compound in aerial parts (stem and leaves)of the species belonging the genus Arabis L. A.Caucasica Willd, A.Sagittata (Bertol)DC, A.Aucheri Boiss, A.nova Vill of family cruciferou (Brassicaceae) which were collected during field trips of the districted of Iraq. Phenolic compounds have been identified by using High Performance Liquid Chromatography (HPLC). Nine standard compounds used for comparison five of them flavonoids ( Rutin, Quercetin, kaempferol, Luteolin and Apigenin) and the other phenolic acid ( Chlorogenic acid, Caffeic acid, Ferulic acid and Rosmarinic acid) , results showed that species vary in containing phenolic compound which can be counted as a taxonomic evidence s
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