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.
A CRITICAL OVERVIEW IN SELECTED POEMS
The research aimed at designing teaching sessions using the self-scheduling strategy with a competitive style in learning handball as well as identifying differences between pre and post tests in both groups in learning short and long passes in handball. The researchers used the experimental method on 2nd-grade secondary school students. The researchers concluded using the self-scheduling strategy due to its positive effect on learning short and long handball passes in handball. Finally, the researchers recommended applying strategies and styles in teaching different school levels as well as making similar studies using teaching strategies and styles for learning handball skills in students.
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Teachers play a critical role in planning, organizing, coordinating, monitoring, and instructing, hence the topic of leadership styles receives a lot of attention. As a result, the physical education school is regarded as the most significant component of the educational process because it has the ability to weave together the teaching and educational skills, attitudes, and capacities that its students develop. Fits into their identities through her relationship with them. Teachers play a critical role in planning, organizing, coordinating, monitoring, and instructing, hence the topic of leadership styles receives a lot of attention. As a result, the physical education school is regarded the most significant aspect in the educational proces
... Show MoreElectrocoagulation process was employed for the treatment of river water flows in Iraq. In this study, a batch Electrocoagulation process was used to treat river water taken from Al - Qadisiyah water treatment plant. electrolysis time, voltage and inter-electrode spacing were the most important parameters to study . A statistical model was developed using the RSM model. The optimum condition after studying the parameter effect the process was 1 cm separating, 30 volts . The RSM model shows the ideal condition of removal for both the TSS and turbidity at 1 cm, 20 volts and 55 min.
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The objective of this study was to investigate the prophylactic roles of human enteric derived Lactobacillus plantarum L1 (Ll) and Lactobacillus paracasei L2 (L2), on EHEC O157:H7 infection in rodent models (In vivo). The Lactobacillus suspensions (L1 and L2) were individually and orally administered to experimental rats at a daily two consecutives of 100 μl (108 CFU/ ml/rat) for up to two weeks. Thereafter, on the 8th day of experiment rats were orally challenged with one dose infection of EHEC (105 CFU/ml/rat). Animals mortality and illness symptoms have been monitored. There was no fatal EHEC infection in rats that had been pre‑colonized with the Lactobacillus strains, while most of EHEC infected rats were died (90%). The
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Differences in transversal sections and activities of geomorphological operations led to forming geomorphological shapes as river turns and river isles in watercourse in the area of study. The study showed three river turns that are Sindia turn with length 4723m, turn wave 3599 average width 267.6, Zanbour turn length 11374m, turn wave 7110 average width 307.5m,and Dojama turn with length 5876m, turn wave 4982m average width 313.4m. This difference is caused by the activity of erosion and sedimentation that led to the appearance of the length rivers turn.
The study showed that the turn of Dojama is the only corresponding turn, whereas the phenomena of corresponding never appeared in other turns in the area of study. The study also sho
Basically, this study aims to identify the extent to which Iraqi secondary school students use writing strategies and how proficiency level and students gender could affect writing strategy use. The study also examines the relationship between writing achievement and writing strategy use among Iraqi secondary school students. For this purpose, 140 Iraqi secondary school students were selected randomly from six different schools. Petric and Czarl’s questionnaire (2003) was adopted in the study as an instrument to collect the needed data. A software of SPSS used to analyze the collected data. The findings revealed that secondary school students appeared as low users of writing strategies; low proficient students do not show a sta
... Show MoreBackground: Depression, a state of low mood and aversion to activity, can affect people's thoughts, behavior, tendencies, feelings, and sense of well-being. It can either be short-term or long-term, depending on the severity of the person's condition. Risk factors include personal or family history of depression, major life changes, trauma, stress, certain physical illnesses, and medications.
Objective: This study investigates the prevalence of depression among medical students at the University of Baghdad, college of medicine in Iraq, and the association between some variables and depression.
Subjects and Methods: A cross-sectional study design with a convenience sampling method was conducted.
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