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.
Objective(s): This study aims at determining the effectiveness of an educational program on knowledge of high school students' knowledge about substance abuse and its health consequences, and to find out the association between students’ knowledge about substance abuse and its health consequences and their demographic data of age, socioeconomic status, and educational level of parents.
Methodology: A quasi-experimental study is conducted for the period of October 28th, 2019 to March 30th, 2020. The study sample included a nonprobability “purposive” sample of (124) male students (62) students for the control group and (62) students for the study group, aged (14-19) years who are selected from Al-Hikma High School for Boys in Kirk
Our study comes up to clarify the role of television in spreading the culture of violence with a child. This study represents one of the important studies that have tried to highlight the impact of these programmes, particularly cartoons, on the child's behaviors, actions and acquired habits.Violence considers a common phenomenon among the people, as the role of the media, particularly TV has a vital role due to its properties, characteristics and its significant impact on different segments and groups in society and in children particularly through exposure to programmes of films.The results of the study have been affected by the rising proportion of females to males, and that the contribution of real life has a big role in the child ac
... Show MoreA seemingly uncorrelated regression (SUR) model is a special case of multivariate models, in which the error terms in these equations are contemporaneously related. The method estimator (GLS) is efficient because it takes into account the covariance structure of errors, but it is also very sensitive to outliers. The robust SUR estimator can dealing outliers. We propose two robust methods for calculating the estimator, which are (S-Estimations, and FastSUR). We find that it significantly improved the quality of SUR model estimates. In addition, the results gave the FastSUR method superiority over the S method in dealing with outliers contained in the data set, as it has lower (MSE and RMSE) and higher (R-Squared and R-Square Adjus
... Show MoreThe estimation of rock petrophysical parameters is an essential matter to characterize any reservoir. This research deals with the evaluation of effective porosity (Pe), shale volume (Vsh) and water saturation (Sw) of reservoirs at Kumait and Dujalia fields, which were analyzed from well log and seismic data. The absolute acoustic impedance (AI) and relative acoustic impedance (RAI) were derived from a model which is based on the inversion of seismic 3-D post-stack data. NahrUmr formation’s sand reservoirs are identified by the RAI section of the study area. Nahr Umr sand-2 unit in Kumait field is the main reservoir; its delineation depends on the available well logs and AI sections information. The results of well logging i
... Show MoreIn this study, light elements 19F ,22Na for (α,n) and (n,α) reactions as well as α-particle energy from a threshold energy to 10 MeV are used according to the available data of reaction cross sections. The more recent cross sections data of (α,n) and (n,α) reactions are reproduced in fine steps 86.4 KeV for 22Na (n,α) 19F in the specified energy range, as well as cross section (α,n) values were derived from the published data of (n,α) as a function of αenergy in the same fine energy steps by using the principle inverse reactions. This calculation involves only the ground state of 19F ,22Na in the reactions 19F (α,n) 22Na , 2
... Show MoreThe research aims to identify the relationship between employing future skills during teaching from the viewpoint of students of Islamic studies at the Northern Border University, as well as their attitudes towards future professions. The researcher employed the correlational descriptive approach. The tools were a questionnaire for employing future skills, and a scale for the attitude towards the future profession. The two research tools were applied to a random sample of (242) male and female students from the department of Islamic Studies, College of Education and Arts. The findings showed that the total level of employing future skills and their three axes during teaching was average. It was also found that the attitude towards future
... Show MoreThe educational service industry is one of the most negatively affected industries by the spread of the COVID-19 pandemic. Government agencies have taken many measures to slow its spread, and then restrict movement and gatherings and stop recreational activities. Furthermore, the repercussions of the curfew had a significant impact due to the interruption in actual attendance for students and employees, and the severity of the Covid-19 crisis and its (economic, social, security, humanitarian and behavioral) effects on all societies and work sectors is no secret to anyone. Iraq, like other countries, was also affected by the negative impact of Covid-19 pandemic in all fields of institutional work, especially public fields, and specifically t
... Show MoreIn this study, concentrations of Radon were measured for fifty two samples of Fly Ash taken from five thermal power plants in the middle and south of Iraq [Al-Rashed, Al-Dura, Al-Musaeb, Al-Naserya, Al-Basrah (AlHaretha)].
The radon concentrations in samples measured by registrat alpha-emitting radon (222Rn) by using (CR-39) track detector, The concentrations values were calculated by a comparison with standard samples The results shows that the radon concentrations is between (91.931-30.645 Bq/m3)