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The Impact of Creative Accounting Practices on the Reliability of Financial Statements : Applied Research in the National General Insurance Company
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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.

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Euphemism from a Politeness Perspective: An Exploration of the ability of Iraqi EFL learners to Use and Comprehend Euphemistic Expressions
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Euphemisms are advantageous in people’s social life by turning sensitive into a more acceptable ones so that resentful feelings and embarrassment can be avoided. This study investigates the ability of Iraqi English learners in using euphemistic expressions, meanwhile, raising their awareness and the faculty members in English teaching faculties regarding the relevance of discussing the topics that demand euphemisation. This study comprised three stages: initial test, explicit instruction with activities, and a final test for the students’ development in this domain. A test has been distributed among 50 respondents, who are at the fourth year of their undergraduate study at the University of Babylon/ College of Basic Education. The lo

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Crossref
Publication Date
Tue Jun 03 2014
Journal Name
Heat Transfer - Asian Research
CFD Simulation of Heat Transfer Augmentation in a Circular Tube fitted with Alternative Axis Twisted Tape in Laminar Flow under the Constant Heat Flux
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Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Prevalence and Infection Rate of Three Gizzard Nematodes in the Mallard Anas Platyrhynchos L., 1758 Collected in Al-Diwaniya and Diyala Provinces , Central Iraq
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         Three nematodes : Amidostomum  acutum , Epomidiostomum uncinatum and Hadjelia truncata , were recovered from the gizzards of wintering mallard collected at two sites in central Iraq. A brief description of the parasites along with some notes on their infection rate, prevalence and discussion with the pertinent literature are provided.

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Crack Growth Behavior through Wall Pipes under Impact Load and Hygrothremal Environment
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This research concerns study the crack growth in the wall of pipes made of low carbon steel under the impact load and using the effect of hygrothermal (rate of moisture 50% and 50℃ temperature). The environmental conditions were controlled using high accuracy digital control with sensors. The pipe have a crack already. The test was performed and on two type of specimens, one have length of 100cm and other have length 50cm. The results were, when the humidity was applied to the pipe, the crack would enhance to growth (i.e. the number of cycles needed to growth the crack will reduce). In addition, when the temperature was increase the number of cycles needed to growth the crack are reduced because the effect of heat on the mechanical pro

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Crossref
Publication Date
Sun Dec 30 2018
Journal Name
Journal Of Engineering
Crack Growth Behavior through Wall Pipes under Impact Loading And Moisten Environment
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This search concerns study the crack growth in the wall of pipes made of low carbon steel under the impact load and using the effect of moisture (rate of moisture 50%). The environmental conditions were controlled using high accuracy digital control with sensors. The pipe has a crack already. The test was performed and on two type of specimens, one has a length of 100cm and other have length 50cm. The results were, when the humidity was applied to the pipe, the crack would enhance to grow (i.e. the number of cycles needed to grow the crack will reduce). In addition, when the test performed on the specimens of length 50cm the number of cycles needed to grow the crack is increased due to the effect of bending stress on the

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Crossref
Publication Date
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
Density - Velocity Relationship and Prediction of Lithology Variation Using Physical Analysis in Kf-4 Well of The Kifl Oil Field, Yamama Formation, South of Iraq
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     The density-velocity relation is an important tool used to predict one of  these two parameters from the other. A new empirical density –velocity equation was derived in Kf-4 well at Kifl Oil Field, south of Iraq. The density was derived from Gardner equation and the results obtained were compared with the density log (ROHB) in Kl-4 well. The petrophysical analysis was used to predict the variations in lithology of Yamama Formation depending on the well logs data, such as density, gamma, and neutron logs. The physical analysis of rocks depended on the density, Vp, and Vs  values to estimate the elastic parameters, i.e. acoustic impedance (AI) and Vp/Vs ratio, to predict the lithology and hydrocarbon i

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Publication Date
Tue Feb 25 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Immunohistochemical expression of P53, as a marker of apoptosis in Hodgkin’s and Non Hodgkin’s lymphoma of the head and neck region
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Background: Malignant lymphomas represent about 5% of all malignancy of the head and neck region which can involve lymph nodes as well as soft tissue and bone of the maxillofacial region. Apoptosis is considered a vital component of various processes including normal cell turnover, proper development and functioning of the immune system. Inappropriate apoptosis is a factor in many human conditions including neurodegenerative diseases, ischemic damage, autoimmune disorders and many types of cancer. Expression of p53 Proteins in Hodgkin׳s and Non Hodgkin׳s lymphomas suggested that it can help in monitoring of patients and the markers may aid in controlling the progression of lymphoma and detect the degree of aggressiveness of the diseas

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Publication Date
Tue Feb 25 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment of transforming growth factor beta one (TGF-?1) immunohistochemical (IHC) expression profile in the gingival tissue of patients with different forms of periodontal diseases
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Background: This study evaluate the immunohistochemical expression profile of transforming growth factor beta-1 in inflamed gingival tissue of patients with gingivitis and chronic periodontitis compared to healthy subjects and, determine the correlation between this cytokine and the clinical periodontal parameters, intensity of inflammation and chronic periodontitis severity. Materials and methods: Gingival tissue specimens were taken from 23 chronic periodontitis patients, 20 gingivitis patients and 20 periodontally healthy subjects. The periodontal status was evaluated by dichotomous measurements of the clinical periodontal parameters (PLI, GI, BOP, PPD, CAL). The gingival specimens were fixed immediately in 10% formalin and processed ro

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Publication Date
Fri Dec 08 2023
Journal Name
Iraqi Journal Of Science
Evaluation of the activity of crude alkaloids extracts of Zingiber officinale Roscoe, Thymus vulgaris L. and Acacia arabica L. as coagulant agent in lab mice.
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As Alkaloids known for their pharmaceutical importance; this research included the extraction of crude alkaloids of three plants (Zingiber officinale Roscoe., Thymus vulgaris L. and Acacia arabica L.) and evaluate their activity as coagulant agent by using three degraded concentrations of each plant extract and tested them on lab mice through the observation of the variations in bleeding time (BT), clotting time (CT) and platelet count. The results revealed differences in the percentage of alkaloids in the plants under the study; Z. officinale extract was the higher one followed by T. vulgaris and A. arabica respectively. Z. officinale extract was also the most effective plant as coagulant factor than other two plants as it decreased bot

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Publication Date
Sat Sep 30 2017
Journal Name
Al-khwarizmi Engineering Journal
Robot Arm Path Planning Using Modified Particle Swarm Optimization based on D* algorithm
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Abstract

Much attention has been paid for the use of robot arm in various applications. Therefore, the optimal path finding has a significant role to upgrade and guide the arm movement. The essential function of path planning is to create a path that satisfies the aims of motion including, averting obstacles collision, reducing time interval, decreasing the path traveling cost and satisfying the kinematics constraints. In this paper, the free Cartesian space map of 2-DOF arm is constructed to attain the joints variable at each point without collision. The D*algorithm and Euclidean distance are applied to obtain the exact and estimated distances to the goal respectively. The modified Particle Swarm Optimization al

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