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.
Onomatopoeia has always been a functional poetic device which enjoys a high sound significance in the poetry of many languages. In modern English and Arabic poetry alike, it proves to be vital and useful at different levels: musical, thematic and at the level of meaning. Still, the cultural difference looms large over the ways it is employed by the poets of each. The present paper investigates the employment of onomatopoeia in the poetry of D. H. Lawrence (1885-1930) and Badr Shakir al-Sayyab (1926-1964) who are chosen due to the importance they enjoy in modern English and Arabic poetry and the richness of their poems in onomatopoeias. The conclusions reached at are in a sense related to cultural differences which govern the use of onomato
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The transformation of a physical system to mathematical base is very important due to analysis of the systems behavior. In this paper an electric power system is considered, we design mathematical model for the determination of the increase in operational cost of transmission line from Haditha Dam substation to Qa'im substation . We derived relations which the approximate distance for VARS transmission must satisfy with considering minimum losses in the system. MATLAB computer programming is used to obtain the numerical results. The developed mathematical model and the numerical results could be useful to electric power systems engineers
A total of 320 samples of vaginal swabs was obtained from women complaining of vaginal infection and attending two hospitals in Al-Sader city, Baghdad, namely Ibn AlBaladi Hospital for Pediatrics and Gynecology and Fatimat Al-Zahraa Hospital for Obstetrics in Al-Habibia district during the period from Desember 1997 till July 1998. Results of direct smear and culture showed that Trichomonas vaginalis infection occurred in 19.1%, in addition to some microorganisms. The most common infection was by Candida spp. (24.7%), followed by Gardnerella vaginalis (13.8%) and Staph. aureus (10.9%). Infection with Escherichia coli, Klebsiella spp. and Prote
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This study is dedicated to one of the most difficult topics in Russian - this is the science of idioms. A feature of the Russian speech application in recent decades has been the effective change in the lexical composition of the Russian language. This article illustrates the semantic, grammatical and stylistic structural characteristics of the linguistic units that appeared in Russian at the end of the 20th century - the beginning of the twenty-first century. This work defines these terms : terminology, linguistic unity, and terms that are used as synonyms. In this research , we will adhere to the conciliatory view of the problem and include not only the terminology in the language units, but also the terminological compositions, saying
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DBNRAAK Mohammed, International Journal of Research in Social Sciences and Humanities, 2020
Cloud storage provides scalable and low cost resources featuring economies of scale based on cross-user architecture. As the amount of data outsourced grows explosively, data deduplication, a technique that eliminates data redundancy, becomes essential. The most important cloud service is data storage. In order to protect the privacy of data owner, data are stored in cloud in an encrypted form. However, encrypted data introduce new challenges for cloud data deduplication, which becomes crucial for data storage. Traditional deduplication schemes cannot work on encrypted data. Existing solutions of encrypted data deduplication suffer from security weakness. This paper proposes a combined compressive sensing and video deduplication to maximize
... Show MoreMany carbonate reservoirs in the world show a tilted in originally oil-water contact (OOWC) which requires a special consideration in the selection of the capillary pressure curves and an understanding of reservoir fluids distribution while initializing the reservoir simulation models.
An analytical model for predicting the capillary pressure across the interface that separates two immiscible fluids was derived from reservoir pressure transient analysis. The model reflected the entire interaction between the reservoir-aquifer fluids and rock properties measured under downhole reservoir conditions.
This model retained the natural coupling of oil reservoirs with the aquifer zone and treated them as an explicit-region composite system
The nature of the dark sector of the Universe remains one of the outstanding problems in modern cosmology, with the search for new observational probes guiding the development of the next generation of observational facilities. Clues come from tension between the predictions from Λ cold dark matter (ΛCDM) and observations of gravitationally lensed galaxies. Previous studies showed that galaxy clusters in the ΛCDM are not strong enough to reproduce the observed number of lensed arcs. This work aims to constrain the warm dark matter (WDM) cosmologies by means of the lensing efficiency of galaxy clusters drawn from these alternative models. The lensing characteristics of two samples of simulated clusters in the Λ warm dark matter and ΛCDM
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