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.
(13)
Three monogenean species of the genus Gyrodactylus viz. G. cotti Roman, 1956 on gills of Planiliza abu, G. mikailovi Ergens & Ibragimov, 1976 on gills of Chondrostoma regium and G. prostae Ergens, 1963 on gills of Alburnus caeruleus were recorded from Tigris river at Al-Shawwaka region, Baghdad. The description and measurements of these parasites as well as their illustrations where given. All these parasites are recorded here for the first time in Iraq.
(1)
The study hypothesize that the majority of Arab countries show a poor agricultural economic efficiency which resulted in a weak productive capacity of wheat in the face of the demand, which in turn led to the fluctuation of the rate of self-sufficiency and thus increase the size of the food gap. The study aims at estimating and analyzing the food security indicators for their importance in shaping the Arabic agricultural policy, which aims to achieve food security through domestic production and reduce the import of food to less possible extent. Some of the most important results reached by the study were that the increase in the amount of consumption of wheat in the countries of t
... Show More
The current research addresses the psychological disobedience in general and disobedience in post-modernism arts in specific. The research problem is summarized by the following question: does disobedience have representations in the graffiti art? The research objective is to identify disobedience and its representations in the graffiti. The research limits are set and the terms used are identified. As for the theoretical framework, it consists of three sections: the first: the psychological disobedience, whereas the second: disobedience in post-modernism arts. The third section addresses graffiti art. Then come the research procedures followed by the results, conclusions, recommendations, and suggestions. The two researchers arrived at
... Show More
The present study deals with prepositions in the patterns of analytical unite of modern Russian language out of the functional -semantic aspects, which enhances the lexical semantics. The study, also, sheds light on the prepositions of semantic derivation that adds value to the meaning of the unites, promotes the appearance of new forms that match the more important diverse complex analytical unit.
В статье рассмотрены отыменные предлоги в системе литических единиц русского языка с позиций функционального и семантического аспектов. Репрезентирована специфика функциониров
... Show More
This study aimed at identifying the counseling needs for classroom teachers specialization in
Jerash university. The sample of the study consisted (112) students. To achieve this goal a
scale with (39) items was built by the researcher, this scale has four domains they are as
follows; family, social, psychological and academic domain. The results of this study showed
that counseling needs obtain the heighest average. As well as, the results of the study revealed
that there were statistical differences in favor of gender and teaching year variable. Finally the
study stated a list of recommendations.
غالبا ما يؤكد موضوع تحليل البيانات المالية على اختبار عناصر التدفق النقدي لغرض النتبؤ بعوائد الاسهم بالمستقبل ، فضلا عن ان المستثمرين دائما ما يبحثون عن زيادة عوائد الاسهم، وان مثل هذا النوع من التحليل يمكن استخدامه لطبيعة المعلومات المحتواة في عناصر التدفق النقدي ، والدرجة التي على اساسها تنعكس مثل هذه المعلومات المالية في اسعار الاسهم من خلال تقويم القيم السوقية للأوراق المالية فتؤدي إلى تغيير قرارات م
... Show Moreاجري البحث لد ا را رسة تأثير اضافة مستويات مختمفة من مسحوق الشبنت المجفف الى علالائق اف ا را رخ فروج المحم في بعض صفات مصل بعمر يوم واحد بمعدل وزن 46 غم / فرخ ، وزعت الطيور عشوائياًً عمى 4 معاملالات Ross الدم. استخدم 336 فرخ من سلالالة 308 T و 4 T3 ،، T معاممة السيطرة )خالية من اي اضافة(، 2 T بواقع ثلالاث مكرا را رت لكل معاممة )طير/مكرر(،شممت المعاملالات عمى :- 1 0 % عمى التوالي. استمرت التجربة لمدة 5 اسابيع. قدر في نهايتها ت ا را ركي
... Show MoreIn order to understand the effect of the number of piles (N), the history response of dynamic pile load in piled raft system and deflection time history of piled raft under repeated impact load applied on the center of piled raft resting on loose sand, laboratory model tests were conducted on small-scale models. The results of experimental work are found to be dynamic load increase with increase height of drop, the measured repeated dynamic load time history on the center of piled raft was close approximately to three a half sine wave shape with small duration in about (0.015 Sec). The maximum peak of impact loads occurs in pile and deflection time history occur after at the time of the peak repeated impact loads, dynamic pile load
... Show More