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.
An aggregate of 30 samples (water, sediments, and plants) was collected from Al-Chibayish Marsh, located in Dhi-Qar Governorate southern of Iraq to investigate the bioaccumulation and biomagnification in marsh plants (flora) and to assess the marsh plants pollution condition. The study was conducted by testing the macro elements, microelements, heavy metals, and organic compositions in water, sediments, and plants. Plant analyses revealed that the Salvinia natans plant species had the highest concentrations of macroelements Mg, Ca, Na, P, and N compared with other marsh plants and sediments. As a result, the cation binds itself to be more than one charged cationic site and this behaviour was observed in Salvinia natans sp. which has the
... Show MoreWaste recycling is one of the modern means of treating waste and minimizing its harmful effects that have caused problems for all countries of the world through the disposal of them in a safe and healthy manner as well as achieving economic and social benefits to the United Nations, and through the goals of sustainable development. 2015-2013 seeks to solve the environmental problems, including various peoples of the world, through various projects and programs, including waste recycling. Here is the question of whether there is a relationship between waste recycling and the goals of sustainable development, the research seeks to answer through five categories to determine the type of relationship between waste recycling and the g
... Show MoreIn this paper we generalize Jacobsons results by proving that any integer in is a square-free integer), belong to . All units of are generated by the fundamental unit having the forms
our generalization build on using the conditions
This leads us to classify the real quadratic fields into the sets Jacobsons results shows that and Sliwa confirm that and are the only real quadratic fields in .
It is known that the oral administration of ibuprofen caused an irritation of stomach as a side effect due to its carboxylic moiety. Ibuprofen ester was synthesized by linking the carboxylic moiety of ibuprofen and the hydroxylic group of paracetamol to reduce its side effect. Study the kinetic hydrolysis of prepared ester was examined at different values of physiological pH (1.0, 5.8, 6.4 and 7.4) at 37 ± 0.1 of 1 hour period. Measurements of absorbance were carried out by UV-Visible spectrophotometer to follow the stability of ester, it showed Pseudo first order hydrolysis. The pH- apparent rate profiles of ester was exhibited a good stability at pH 1.0 and pH 5.8. Pharmacological activity in vivo of prepared ester was evaluated in re
... Show MoreUtilizing first principles calculations within PW91 exchange-correlation method, we investigated a boron sheet that exhibits related electronic properties. The 2-dimensional boron sheet is flattened and has an atomic structure where the pair cores of every three ordered hexagons within the hexagonal network are loaded up by extra atoms, which saves the triangular lattice symmetry. The boron sheet takes possession of intrinsic metal properties and the electronic bands are comparable to the bands of the graphene that are close to the Fermi level. The real and imaginary parts of the dielectric function show a metallic or semiconductor behaviour, depending on the electric field direction.
The aim of the paper is to compute projective maximum distance separable codes, -MDS of two and three dimensions with certain lengths and Hamming weight distribution from the arcs in the projective line and plane over the finite field of order twenty-five. Also, the linear codes generated by an incidence matrix of points and lines of were studied over different finite fields.
Sansevieriatrifasciata was studied as a potential biosorbent for chromium, copper and nickel removal in batch process from electroplating and tannery effluents. Different parameters influencing the biosorption process such as pH, contact time, and amount of biosorbent were optimized while using the 80 mm sized particles of the biosorbent. As high as 91.3 % Ni and 92.7 % Cu were removed at pH of 6 and 4.5 respectively, while optimum Cr removal of 91.34 % from electroplating and 94.6 % from tannery effluents was found at pH 6.0 and 4.0 respectively. Pseudo second order model was found to best fit the kinetic data for all the metals as evidenced by their greater R2 values. FTIR characterization of biosorbent revealed the presence of carboxyl a
... Show MoreInvestigation of the adsorption of Chromium (VI) on Fe3O4 is carried out using batch scale experiments according to statistical design using a software program minitab17 (Box-Behnken design). Experiments were carried out as per Box-Behnken design with four input parameters such as pH (2-8), initial concentration (50–150mg/L), adsorbent dosage (0.05–0.3 g) and time of adsorption (10–60min). The better conditions were showed at pH: 2; contact time: 60 min; chromium concentration: 50 mg/L and magnetite dosage: 0.3 g for maximum Chromium (VI) removal of (98.95%) with an error of 1.08%. The three models (Freundlich, Langmuir, and Temkin) were fitted to experimental data, Langmuir isotherm has bette
... Show MoreThe focus of this article, reviewed a generalized of contraction mapping and nonexpansive maps and recall some theorems about the existence and uniqueness of common fixed point and coincidence fixed-point for such maps under some conditions. Moreover, some schemes of different types as one-step schemes ,two-step schemes and three step schemes (Mann scheme algorithm, Ishukawa scheme algorithm, noor scheme algorithm, .scheme algorithm, scheme algorithm Modified scheme algorithm arahan scheme algorithm and others. The convergence of these schemes has been studied .On the other hands, We also reviewed the convergence, valence and stability theories of different types of near-plots in convex metric space.
Locking of the knee is a one of the commonest orthopedic outpatient presentation. This patient usually need magnetic resonance imaging (MRI) when there is suspected lesion in the soft tissue clinically. Meniscal tears is the first differential diagnosis when accompany with painful knee. (1, 2)
Giant cell tumor (GCT) is benign a localized nodular tenosynovitis often occur in the tendon sheath , Mostly involve the hand tendons in middle age group between 30 and 50 years old , female affect more than male.(3,4) The WHO defines two well-known kinds of giant cell tumor: (1) pigmented villonodular synovitis ( generalized type), which mainly involve the joints of the lower limb and (2) giant cell tumor of the tendon sheath ( localized type)