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.
Imidacloprid is systemic insecticide (1-[(6-chloro-3-pyridinyl) methyl]-N-nitro-2-imidazolidinimine) and the world’s most widely used has significant efficacy against a broad variety of pests and a unique mode of action by using it spreader and irrigation. The persistence of this pesticide in the soil means that it causes environmental damage that must be cleaned up. In this study collected and identified the best bacteria isolate that breakdown imidacloprid from the Plant Protection Director in Baghdad, which has been using neonicotinoid pesticides for years in their own greenhouse for pest control. Using high-performance liquid chromatography HPLC to measuring the residual concentrations of imidacloprid in MSM media at a concentration o
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After the persistence of the British policy of oppression and control over the American colonies and the attempts to obliterate the identity of their inhabitants, the colonies worked on moving forward towards achieving independence, and Virginia was the first to initiate the development of the new government frameworks, through George Mason in drafting the Virginia Bill of Rights in 1776, which expressed the philosophy of the era Enlightenment and independent revolutionary thought, which called for equality and natural rights for individuals and the need for a free popular government that works for the common good.
