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.
After the democratic transformation in 2003 in Iraq, young people waited a lot to take their real opportunity to participate in politics, but most of the laws regulating political and electoral work have been unfair to young people, despite developments in laws and legislation, but opportunities did not allow young people to participate in politics, which was reflected It negatively affected their participation in voting and nomination, and even their assumption of public office and positions, which is why they complained about the ruling class and the political system through protests, or when they refused to vote, and this is reflected in the recent parliamentary elections and low participation rates
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In this article, we introduce a two-component generalization for a new generalization type of the short pulse equation was recently found by Hone and his collaborators. The coupled of nonlinear equations is analyzed from the viewpoint of Lie’s method of a continuous group of point transformations. Our results show the symmetries that the system of nonlinear equations can admit, as well as the admitting of the three-dimensional Lie algebra. Moreover, the Lie brackets for the independent vectors field are presented. Similarity reduction for the system is also discussed.
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In this paper, the optical emission spectrum (OES) technique was used to analyze the spectrum resulting from the (CdO:CoO) plasma in air, produced by Nd:YAG laser with λ=1064 nm, τ=10 ns, a focal length of 10 cm, and a range of energy of 200-500 mJ. We identified laser-induced plasma parameters such as electron temperature (Te) using Boltzmann plot method, density of electron (ne), length of Debye (λD), frequency of plasma (fp), and number of Debye (ND), using two-Line-Ratio method. At a mixing ratio of X= 0.5, the (CdO:CoO) plasma spectrum was recorded for different energies. The results of plasma parameters caused by laser showed that, with t
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The purpose of this study is to calculate the effect of the elastic wall of a hollow channel of Jeffrey's fluid by peristaltic flow through two concentric cylinders. The inside tube is cylindrical and the outside is a regular elastic wall in the shape of a sine wave. Using the cylindrical coordinates and assuming a very short wavelength relative to the width of the channel to its length and using governing equations for Jeffrey’s fluid in Navier-Stokes equations, the results of the problem are obtained. Through the Mathematica program these results are analysed.
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Acinetobacter baumannii is highly adapted to hospital environments, causing persistent chronic infections due to its ability to form biofilms. In this work, the antibiofilm activity of AuNPs with a subMIC concentration of 9.34 μg/ml was investigated by the microtiter plate method against 80 clinical isolates of A. baumannii. The results revealed that the biofilm was significantly (P< 0.05) reduced by 48.2 – 82.1%.
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