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.
Background: Benign Prostate Hypertrophy(BPH)is a common urological problem worldwide which is defined as denomatous hyperplasia of the periurethralpart of prostate gland that occurs especially in men over 50 years old and that tend to obstruct urination by constriction the urethra Objectives: The study was aimed to investigate the level of Malondialdehyde (MDA), Nitric Oxide (NO) and Superoxide Dismutase (SOD) as an antioxidant, besides other factors such as the level of Lipids Profile (Total Chlosterol (TC), High Density Lipoprotein Cholesterol (HDL-C), Low Density Lipoprotein Cholesterol (LDL-C), Very Low Density Lipoprotein Cholesterol (VLDL-C), and Triglyceride (TG))in patients suffer from BPH . Methods: In this study ;clinical ,spec
... Show MoreThis study aimed to get a better understanding of molecular epidemiology and genetic variation in the spike glycoprotein as a key viral component involved in viral entrance into host cells and as a potential vaccination target. Three Iraqi SARS-CoV-2 strains were investigated using whole-genome sequencing, with two of them clustering into the 20A (GH) clade, and the remaining strain is clustered in 20E (GV) clade, belonging to the B.1.36.1 and B.1.177.80 lineage, respectively. Whole-genome sequencing of the viral RNA samples revealed nine sporadic nonsynonymous uncommon mutations with freq
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This study aimed to study the effect of Ziziphus spina christi Aqueous cold and Alcoholic leaves and fruits extracts on the growth and activities of the following types of bacteria :( Escherichia coli, Pseudomonas aeruginosa, Staphylococcus aureus and Streptococcus pyogenes ). The results appeared outweigh the alcoholic extract of leaves and fruits of Sidr that prepared by saxholate extractor by addition of ethanol 95% significant superiority as compared with aqueous extract that prepared by using distilled water as was its influence inhibitor to the growth and effectiveness of bacteria , about the treatment of in-vivo to cause injury to these types of bacteria diagnosed laboratory mice and treated with alcoholic extract of the leaves o
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The presence of natural radioactivity in soil and other materials results in internal and external exposure in twelve samples at Al_Dura Heating generator at south of Baghdad using NaI(Ti) detector .Therefore, it is desirable to determine the concentration of naturally occurring radionuclide's238 U 232Th and 40 K,.. natural radioactivity and associated radiation hazard in some soil samples. The natural radioactivity due to the presence of 238 U 232Th and40 K in soil samples was measured by gamma spectrometry using NaI(Tl) scintillation well-shaped detector. In this context, soil samples were collected from thirty different locations of southern Al-Dura thermal Power Plant.Radium equivalent activities were calculatedfor the analyzed sampl
... Show MoreBackground: The iron deficiency anemia along with hyperphosphatemia are the main complications of dialysis patients. Traditional iron supplement has been failed to correct iron deficiency anemia, therefore, the current study aimed to investigate the efficacy and tolerability of new phosphate binder, ferric citrate, in a sample of Iraqi patients with end stage renal disease on maintenance hemodialysis. Method: Prospective, randomized, open label, active controlled trial was conducted in one center for dialysis in Babylon governance. Patients were randomized to receive ferric citrate with dose of 6 g/d and calcium carbonate with dose of 3 g/d for eight weeks. Hemoglobin concentration, mean corpuscular hemoglobin concentration and count o
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Entropy define as uncertainty measure has been transfared by using the cumulative distribution function and reliability function for the Burr type – xii. In the case of data which suffer from volatility to build a model the probability distribution on every failure of a sample after achieving limitations function, probabilistic distribution. Has been derived formula probability distribution of the new transfer application entropy on the probability distribution of continuous Burr Type-XII and tested a new function and found that it achieved the conditions function probability, been derived mean and function probabilistic aggregate in order to be approved in the generation of data for the purpose of implementation of simulation
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Cost estimation is considered one of the important tasks in the construction projects management. The precise estimation of the construction cost affect on the success and quality of a construction project. Elemental estimation is considered a very important stage to the project team because it represents one of the key project elements. It helps in formulating the basis to strategies and execution plans for construction and engineering. Elemental estimation, which in the early stage, estimates the construction costs depending on . minimum details of the project so that it gives an indication for the initial design stage of a project. This paper studies the factors that affect the elemental cost estimation as well as the rela
... Show MoreDeep learning techniques allow us to achieve image segmentation with excellent accuracy and speed. However, challenges in several image classification areas, including medical imaging and materials science, are usually complicated as these complex models may have difficulty learning significant image features that would allow extension to newer datasets. In this study, an enhancing technique for object detection is proposed based on deep conventional neural networks by combining levelset and standard shape mask. First, a standard shape mask is created through the "probability" shape using the global transformation technique, then the image, the mask, and the probability map are used as the levelset input to apply the image segme
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This study included prepared samples of epoxy reinforced by the novolac , aluminum , glass powder and epoxy reinforced by aluminum , glass powder and epoxy alone .They are used as reinforced materials of volum fraction amounting 40% . The mechanical properties inclouded ( tensile , compressive and wear) where the wear test inclouded different applied loads (5,10,15) . From the results showed the epoxy reinforced by aluminum and glass powder has higher compressive strength (56.91) Mpa and higher tensile strength (132.2) Mpa .But the epoxy alone has higher wear rate and the epoxy reinforced by aluminum and glass powder which have higher elasticity of modulus from the tensile test (315.7) Mpa