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 comparative study was carried out to evaluate alkaloid antibacterial activity which was extracted from the root bark Punica granatum L. by liquid membrane techniques (SA) and organic solvent traditional techniques (SB). The screening of the antimicrobial activity was conducted by agar well diffusion method against Staphylococcus aureus, Enterobacter cloacae, Escherichia coli, Klebsiella pneumoniae, and Proteus mirabilis at three concentration levels (5, 10 and 15 mg/ml). Alkaloid extracts were analyzed by a high performance liquid chromatography (HPLC) method. Among the tested extractions, SB showed the highest antibacterial activity against all five bacterial strains, especially at 15 mg/ml concentration. However, all the B type solution
... Show MoreA water resources management for earthen canal/stream is introduced through creating a combination procedure between a field study and the scientific analytical concepts that distinguish the hydraulic problems on this type of stream with using the facilities that are available in HECRAS software; aiming to point the solutions of these problems. Al Mahawil stream is an earthen canal which is subjected to periodic changes in cross sections due to scour, deposition, and incorrect periodic dredging processes due to growth of the Ceratophyllum plants and weeds on the bed and banks of the stream; which affect the characteristics of the flow. This research aims to present a strategy of water resources management through a field study that conducte
... Show MoreA field experiment was conducted at the field of the Dept. of Field Crop Sci. / College of Agriculture / University of Baghdad . The objective was to determine the values of relative constant of three – way and double crosses of maize . Ten inbreds were used and crossed during spring and fall seasons of 2009 to produce three - way and double crosses , and ten hybrids were taken from each group . The ten hybrids were grown and selfed during spring 2010 to produce 2 seed . Three way and double crosses were sown with their parents and 2 seed during fall 2010 in RCBD with four replicates . Leaf area , total dry matter , row/ear , grain/ear , grain weight and grain weight/plant of hybrids , parents and 2 plants were taken . Results showed that
... Show MoreThe pioneers in the Iraqi theatre were of a great significance in the production of the theatre shows associated with social and political problems, which necessitated a kind of directing that contributed in installing the sociological pillar of the Iraqi theatre, where these shows were close to the traditional realistic shows some of which is soaked with simple symbolism. That could have given it some traits and characteristics which enabled these connotations to determine the type of the theatrical show and the forms of the direction advances according the adopted style by each theatre director, which forms a clear phenomenon in dealing with the ground of the Iraqi social reality and its reflection on the text and the show. The Iraqi t
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Oils were extracted from seeds of Trigonella foenum graecum as well as from seeds of Elettaria cardamomum, then separated and characterized by Gas Chromatography with Mass spectra GC/MC twelve different compounds of Trigonella foenum graecum oil were identified, the highest rate was for the compound 9, 12-Octadecadienoic acid (Z,Z) which was found with rate of 38.97
،%then accompanied with 31.85% of 9-Octadecenoic acid (Z)-, methyl ester.
On other hand fifty four (54) different compounds were separated from fixed oils of Elettaria cardamomum , the highest rate for the compound 3-Cyclohexene-1-methanol, .alpha.,.alpha.,4-trimethyl-, acetate which was 22.88% then the compound Butyl 9,12-octadecadienoate with a rate of 21.22 % .
T
In this study the melting point and hardness of the paraffin wax was improved by mixing it with 1:1 ratio of micro crystalline wax then adding weight percentage wt% of locally produced nano particles (CuO,ZnO,AI2O3 and bentonite ) for each addition to the wax mixture. The results showed an increase in the melting point and hardness values of the prepared samples by increasing the weight percentage of each nano particles additives. . It was found that the addition of nano bentonite to the wax mixture gave high melting point values (122.5°C)and hardness (81.2)followed by melting point value (97°C)and hardness(68.2)resulting from the addition of CuO nano particles to the wax mixture compared to other used nano particles.
The inelastic longitudinal electron scattering form factors are calculated for the low-lying excited states of 7Li {the first excited state 2121TJ (0.478 MeV) and the second excited state 2127TJ (4.63 MeV)}. The exact value of the center of mass correction in the translation invariant shell model (TISM) has been included and gives good results. A higher 2p-shell configuration enhances the form factors for high q-values and resolves many discrepancies with the experiments. The data are well described when the core polarization (CP) effects are included through effective nucleon charge. The results are compared with other theoretical models.
Keyword: 7Li inelastic electron scattering form factors calculated with exact
The study involved isolation and characterization of E.coli from patient’s infected with diarrhea , in order to study the ability of the bacteria to produce cytosine deaminase (CD). Result showed eight isolates of E.coli which showed adifference in the production of (CD) and the isolate of E. coli E33 was the beast of its production of CD than the other’s and the value of the specific activity was 4.920 u/mg protein , when grown in the medium which contains 1% glycerol ,3% peptone as a source of Carbon and Nitrogen respectively with pH 8. The optimum cultural condition‘s for the production of CD from E. coli E33 was studied the result‘s showed that the isolate gave the
... Show MoreThe thermal evaporation technique was used to prepare the Ni-Cr films with a thickness of 200 nm and a rate of deposition of 0.22nm/Sec. The annealing was performed at 373 and 473 K. The structural and optical analyses of the grown layers were achieved and XRD patterns showed amorphous structure transferred to polycrystalline for film annealed at 373 and 473 K. AFM analysis showed that the surface of Ni-Cr films is homogenous and the average roughness, optical energy gap and absorption coefficient were increased with increasing annealing temperature (Ta).
This paper deals with a method called Statistical Energy Analysis that can be applied to the mechanical and acoustical systems like buildings, bridges and aircrafts …etc. S.E.A as a tool can be applied to the resonant systems in the circumstances of high frequency or/and complex structure». The parameters of S.E.A such as coupling loss factor, internal loss factor, modal density and input power are clarified in this work ; coupled plate sub-systems and explanations are presented for these parameters. The developed system is assumed to be resonant, conservative, linear and there is an equipartition of energy between all the resonant modes within a given frequency band in a given sub-system. The aim of th
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