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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
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The Alvezaúah properties of crude oil and associated water and the relationship with qualities Alheidrocorpunat resulting Fertile Mkami and central Iraq
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Conducted Althilelat chemical models of crude oil back to the reservoir Fertile from the fields of Baghdad and Kut and models of crude oil back to the reservoir ??????? of Haklbe Tikrit and Baghdad were calculated their properties Alvezaúah Kalkthaqh and weight, quality and degree of August j (API) and know the quality Nfothma that was light or heavy and make the comparison between Alinvtin also conducted chemical analyzes of the two models of Almia associated with each of the oil above Almkmnin and measured Ktvthma and Zojithma and concentrations of some dissolved salts in them and clarify the relationship between the oil reservoir and water associated with oil fields...

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Publication Date
Wed Dec 01 2021
Journal Name
Gene Reports
The molecular study for evaluation the antibiotic resistance of Escherichia coli and Klebsiella pneumoniae bacteria isolated from urinary tract infection patients
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Urinary tract infection is a bacterial infection that often affects the bladder and thus the urinary system. E. coli is one of the leading uropathogenic bacteria that cause urinary tract infections. Uropathogenic E. coli is highly effective and successful in causing urinary tract infections through biofilm formation and urothelial cell invasion mechanisms. Other organisms that cause urinary tract infections include members of the Enterobacteriaceae family, streptococci and staphylococci species and perch. In addition, K.penumoniae is another important gram-negative bacterium that causes urinary tract infections. With the PCR technique, unseen bacterial species can be detected using standard clinical microbiology methods. In this study, the

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Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
The Existence of a Polynomial Inverse Integrating Factors and Studies About the Limit Cycles for Cubic, Quartic and Quintic Polynomial Systems
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Publication Date
Sun Apr 06 2014
Journal Name
Journal Of Educational And Psychological Researches
Positive thinking and its relation to self academic motivation and the trend towards teaching profession among the students of education colleges
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The research aims to know the relation between positive thinking and self academic motivation, trend towards teaching profession. So a sample of (344) male and female student of the morning study of education colleges from the two universities of Baghdad and al Mustansria for the academic year 2012-2013.

So three tools had been used to achieve the procedures of the research which are: the scale of positive thinking constracted by Abdal satar Ibrahim year 2010, the scale of self academicmotivation constracted by (Gottfried) and adapted by Hanan Hussan year 2010, the scale of teaching profession trend constracted by Enayat Zaki year 1974.

And by using the statistical means of person

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Publication Date
Thu Oct 07 2021
Journal Name
Rimak International Journal And Humanities And Social Sciences
children were exposed to animation on specialized satellite channels and verified gratifications
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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
PDCNN: FRAMEWORK for Potato Diseases Classification Based on Feed Foreword Neural Network
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         The economy is exceptionally reliant on agricultural productivity. Therefore, in domain of agriculture, plant infection discovery is a vital job because it gives promising advance towards the development of agricultural production. In this work, a framework for potato diseases classification based on feed foreword neural network is proposed. The objective of this work  is presenting a system that can detect and classify four kinds of potato tubers diseases; black dot, common scab, potato virus Y and early blight based on their images. The presented PDCNN framework comprises three levels: the pre-processing is first level, which is based on K-means clustering algorithm to detect the infected area from potato image. The s

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Consumer Subjective Values and their Reflection on Fashion Design: وسن خليل إبراهيم
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This paper deals with the subjective reflections of consumer values ​​on fashion design. The   consumer self is determined by the consumer's idea of ​​himself, according to the intellectual, spiritual and social values, and these values ​​take their intellectual reflection in the form of material values ​​that the consumer finds in fashion design. These values ​​are based on considerations between what is intellectual represented by the values ​​of the consumer, and what is material determined by the fashion design, which also proceed from values that are visible or implied in costume design, such as the function, beauty and symbol. The   consumer self gets its material image represented in the

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
A Suggested Proposal to Activate Educational Supervision Based on Professional Learning Societies
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Professional learning societies (PLS) are a systematic method for improving teaching and learning performance through designing and building professional learning societies. This leads to overcoming a culture of isolation and fragmenting the work of educational supervisors. Many studies show that constructing and developing strong professional learning societies - focused on improving education, curriculum and evaluation will lead to increased cooperation and participation of educational supervisors and teachers, as well as increases the application of effective educational practices in the classroom.

The roles of the educational supervisor to ensure the best and optimal implementation and activation of professional learning soci

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Publication Date
Thu Nov 03 2022
Journal Name
Res Militaris
Prose of Sons of Imam Ali Al-Rida (Peace Be Upon Them): A Study Regarding the Structure of the Image and Its Implications - Simile as a Model
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Praise be to God, Lord of the Worlds, and prayers and peace be upon the most honorable of creation, Muhammad, whom God sent as a mercy to the worlds, and his pure God and his faithful companions. The Islamic heritage was replete with texts issued from among the pure infallibility, which constituted a prominent teacher that takes the student to stop there in search of its goals, purposes and beauty. The choice was made from those texts that were issued by the imams of Muslims in the Abbasid era, namely Imam Muhammad al-Jawad, his son Imam Ali al-Hadi and his grandson Imam Hassan Zaki al-Askari. (Peace be upon them), and scholars have called them (sons of satisfaction), and researchers have shed light on these texts from rhetorical, artistic

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Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Isolation and Identification of Endophytic Fungi from Aloe vera Leaves and Chemical Analysis of the Alcoholic Extract of the Leaves Using HPLC, GC, and GC-Mass Devices
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The study's goals were to separate and identify endophytic fungi from Aloe vera leaves by looking at their morphology and molecules, as well as to find the chemical compounds in the leaf extract by using HPLC, GC, and GC-Mass instruments. The results showed that 53 endophytic fungi were isolated from a total of 120 pieces of A. vera leaves, with a total colonization rate of 44.16%. The fungus Aspergillus terreus had a colonization rate of 14.16%; Aspergillus niger had a colonization rate of 13.33%; Penicillium chermesinum demonstrated a colonization rate of 6.66%; Paecilomyces variotii had a colonization rate of 2.5%; Talaromyces radicus; and Aspergillus flavus achie

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