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.
Here, a high sensitive method for biomarker identification according to nanostructure, using enzyme-linked immunosorbent assays (ELISAs), called Nano-ELISA, was presented. Different shapes of gold nanostructures (star and sphere; GNSs and GNPs) with a particle size of 40 nm for sphere particles were altered with a monoclonal antibody (Ab) as a detector Ab. To amplify the optical signal, gold nanostructures were employed as carriers of the signaling specific antibody against insulin growth factor binding protein- 3 (IGFBP-3). The substrate was catalytically oxidized by the Horseradish Peroxidase (HRP) conjugated gold nanostructure, and HRP also enhanced the optical signals, reflecting the amount of the targeting IGFBP-3. In comparison to t
... Show More
(6)
(1)
(17)
(13)
The objective of this research is to select the most suitable drilling location of new groundwater exploration wells, with a decision-making tool from Geographic Information System (GIS). The optimum location will be evaluated base on the hydro-geoelectrical parameter derived from Vertical Electrical Sound (VES) including Longitudinal Conductance, the thickness of the aquifer, the apparent resistivity and Transmissivity. From the Geo-electrical method (VES) the finds shows that the aquifers in the study area have Apparent Resistivity ranging from 0.32 to 40.24 Ωm, Thickness between 0.21 m to 15.06 m, Longitudinal Conductance ranging from 0.006 to 10.246Ω-1 and Transmissivity ranging from 0.14 to
... Show More
(24)
(17)
(30)
(26)
Community detection is useful for better understanding the structure of complex networks. It aids in the extraction of the required information from such networks and has a vital role in different fields that range from healthcare to regional geography, economics, human interactions, and mobility. The method for detecting the structure of communities involves the partitioning of complex networks into groups of nodes, with extensive connections within community and sparse connections with other communities. In the literature, two main measures, namely the Modularity (Q) and Normalized Mutual Information (NMI) have been used for evaluating the validation and quality of the detected community structures. Althoug
... Show More
(1)
(1)
Abstract
In this work, pure Polypyrrole (PPy) and Polypyrrole (PPy)/Graphene (GN) was synthesized by in-situ polymerization in different weight percentages (0.1, 0.3, 0.5, 1, 3 and 5 wt.% (g)) of GN nano particles using chemical oxidation method at room temperature. The FTIR, SEM and electrical properties were studies for the nano composites. The result show that when concentration of GN Nano particle increase, the electrical conductivity increased and the graphene sheets were merging to form a continuous area of the GN through the polypyrrole base material. The FTIR spectra shows that the characteristics absorption peaks of polypyrrole that is, 1546.80, 1463.87 and 3400.27 cm-1(stretching vibration in the pyrrol
... Show More
(2)
Recently, renewable energy (RE), such as solar energy, sources have proven their importance as an alternative source of fuel. The utilizing of solar energy can contribute to move the world towards relying on clean energy to curb global warming. However, the placement of solar farms is a major priority for planners as it is a critical factor in the succession energy project. This study combines one of the multi-criteria decision-making techniques Analytic Hierarchy Process (AHP) and Geographic Information System (GIS) to assess the suitability of land for establishing solar farms in Iraq. Numerous climatic, geomorphological, economic, and environmental criteria and some exclusionary constraints have been adopted in mode
... Show More
(16)
(6)
Comparative morphological study has been treated for two species of the genus Chaenorhinum (D.C.) Richb., These species were: 1. Chaenorhinum calycinum 2. Chaenorhinum rubrifolium (Robill. & cast. Ex Lam. & DC.) Fourr. The genus belong to the family Scorphulariaceae. Morphological characters has been studies for: root, stem, leaves, flowers (calyx, corolla, androcium including filaments and anthers, gynocium including ovary, style and stigma), fruits and seeds also has been characterized. Key for there two species presented using some quantitative characters. Other characters like shape of fruits and seeds were used too, and they were of a useful taxonomic value