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.
We notice that the issue of development is one of the most important issues in ourepoch especially in our country which classify within back ward countries.
When we talk here about the development we don’t mean only the development of capitals or the development of products.but the most important thing is the development of mind .if we notice the experience of developits economy and it didn’t reach to the wanted aim.because these sides . The highness of the meutal rate of the nation is the standard of of the nation is the standard of the sentific and cultural advance for this nation .And that is what we have noticed in human societies ingenerall .
We noticed that
... Show MoreThe she/teacher is considered one of the basics of the educational process for its essential role in education and teaching the kindergarten child, thus its lack to construct social relations in side the kindergarten environment working in it regarded one of the shortcoming factors she is suffering from which should be manipulated, because it could effect its enthusiasm to work in the kindergarten according to what has mentioned, the researcher presents the following objective:-
- Identifying level of social enhancement for the kindergarten teachers via the test of the following hypothesis:-
Introduction. Tangential gunshot wounds (TGSW) to the head is the high-velocity bullet that does not penetrate the cranium but passes through the tissue adjoining the cranial cavity, creating a “gutter” wound and indirectly causing cerebral injury. This article presents a reporting case of TGSW to the head, discusses the mechanism underlying this traumatic injury and the possible complications resulting from it, and reviews of literature. Case description. A thirteen-year-old schoolboy was admitted to the emergency department (ER) of the neurosurgery teaching hospital in Baghdad, Iraq, with a tangential gunshot to the head of an unknown source during civilian protests in Baghdad. In addition to a seizure attack in the ER, his
... Show MoreIt must be emphasized that media is amongst human studies fusing older and more recent sciences together, and that its disclosures are the physics of the new communication. Michio Kaku, a theoretical physicist, in his book “ Visions”, confirms this fact when he says :” As a research physicist, I believe that physicists have been particularly successful at predicting the broad outlines of the future .Professionally, I work in one of the most fundamental areas of physics, the quest to complete Einstein's dream of a "theory of everything." As a result, I am constantly reminded of the ways in which quantum physics touches many of the key discoveries that shaped the twentieth century. “ He then got to the fact that the physical disclo
... Show Morethis research five grammatical terminology, and predicate and ascribed to it and added and genitive, examined scientific accuracy envisaged in placed and how they conform to the content then proposed five alternative terminology, and proved that this alternative terminology reflects more accurately the content of conventional terminology in Arabic grammar lesson, logical approach relies on analysis of morphological derivation of the term and its language, and recommended research to pursue critical studies in grammatical terminology, because such research has Significant impact in removing the grammatical ambiguity of some scholars, as well as instrumental in the development of methods of teaching Arabic grammar, to return to the relatio
... Show MoreThe first known use of the term conspiracy theory dated back to the nineteenth century. It is defined as a theory that explains an event or set of circumstances as the result of a secret plot by usually powerful conspirators. It is commonly used, but by no means limited to, extreme political groups. Since the emergence of COVID-19 as a global pandemic in December 2019, the conspiracy theory was present at all stages of the pandemic.
The first known use of the term conspiracy theory dated back to the nineteenth century. It is defined as a theory that explains an event or set of circumstances as the result of a secret plot by usually powerful conspirators. It is commonly used, but by no means limited to, extreme political groups. Since the emergence of COVID-19 as a global pandemic in December 2019, the conspiracy theory was present at all stages of the pandemic.
Students at secondary school, particularly at the beginning of their academic lives face many difficulties and problems in various psychological, educational, and social fields, which require them to make many decisions and solve problems that may confront them while maintaining their optimism and positivity for life in general and for academic life in particular. Thus, the current study aims to investigate the academic optimism of distinguished students and identify the differences in academic optimism in terms of gender. The researcher applied the scale to a sample of (336) students, (145) males, and (191) females, who were chosen randomly from distinguished schools. In order to achieve the research objectives, the researcher adopted t
... Show More