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.
Coronavirus disease 2019 (COVID-19) caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) has become a pandemic worldwide. On a daily basis the number of deaths associated with COVID-19 is rapidly increasing. The main transmission route of SARS-CoV-2 is through the air (airborne transmission). This review details the airborne transmission of SARS-CoV-2, the aerodynamics, and different modes of transmission (e.g. droplets, droplet nuclei, and aerosol particles). SARS-CoV-2 can be transmitted by an infected person during activities such as expiration, coughing, sneezing, and talking. During such activities and some medical procedures, aerosols and droplets contaminated with SARS-CoV-2 particles are formed. Depending on their
... Show MoreAge and paleoenvironment of part of the Damlouk Member, Ratga Formation from a surface section in the Iraqi Western Desert are investigated. Twenty-nine species of Larger Benthic Foraminifera (LBF) belonging to 13 genera are recognized from the studied section. The LBF assemblage is dominated by the following groups, Nummulites, Alveolina, Rotalia, and Lockhartia. Two species of corals with fragments of bryozoan, red algae and mollusca had also been identified.
The palaeontological investigation aimed at identification of LBF assemblages to evaluate their abundance and distribution with respect to sedimentary environment and to determine its age. Based on the recognized Larger Benthic F
... Show MoreTwo isolates of Pseudomonas aeruginosa were isolated from patients with Urinary Tract Infection (UTI). The aim of this study was to determine the antimicrobial effect of alcoholic leaves extract of Salvia officinalis on Multidrug resistant (MDR) P. aeruginosa. Using the well diffusion test, the alcoholic leaves extract at 100mg/ml and 200 mg /ml was shown to possess antimicrobial activity against the tested microorganism. The inhibition zones of S. officinalis at 200 mg/ml, and 100 mg/ml of the extract showed diameters of 23mm and 20mm, respectively. But the diameters of the inhibition zones caused by treatment with the antibiotics Ciprofloxacin, Ticarcillin + Clavulanic acid, and Cefotaxime w
... Show MoreOil well drilling fluid rheology, lubricity, swelling, and fluid loss control are all critical factors to take into account before beginning the hole's construction. Drilling fluids can be made smoother, more cost-effective, and more efficient by investigating and evaluating the effects of various nanoparticles including aluminum oxide (Al2O3) and iron oxide (Fe2O3) on their performance. A drilling fluid's performance can be assessed by comparing its baseline characteristics to those of nanoparticle (NPs) enhanced fluids. It was found that the drilling mud contained NPs in concentrations of 0,0.25, 0. 5, 0.75 and 1 g. According to the results, when drilling fluid was used without NPs, the coeff
... Show MoreThe present study showed that the caudal fin of adult mosquitofish (Gambusia affinis) is homocercal and rounded . It consists of 22-24 fin rays (Lepidotrichia) . Each fin ray consists of many segments . Some of these rays are short and unbranched whereas others long and branched dichotomously. Pigment cells are shown to be dispersed on the fin and they are condensened at the edges of the fin rays and at the regions of their dichotomy . Histologically the transverse section of the fin is surrounded by a fin membrane (composed of epidermis and dermis)
... Show MoreThe major climate changes that have affected the planet in addition to wave the big drought plaguing the study area, including the lack of water for imports Badra River fatigue because of the Iran constructing dams on this river and make use of the waters for the benefitof its territory. The subject of finding sources of water has become available with the possibility of exploiting them in an exemplary manner is one of the key things in order to be exploited somewhere.
The study area was chosen within the eastern border of the province of Wasit within the district of Badra border, an area of (1557.5 km2) almost "to study the characteristics of hydrological and identify possibilities for water harvesting them. In this study was conduct
Recently, many materials have shown that they can be used as alternatives to chemicals materials in order to be used to improve the properties of drilling fluids. Some of these materials are banana peels and corn cobs which both are considered environmentally- friendly materials. The results of the X-ray diffraction examination have proved that the main components of these materials are cellulose and hemicellulose, which contribute greatly to the increasing of the effectiveness of these two materials. Due to their distinct composition, these two materials have improved the rheological properties (plastic viscosity and yield point) and reduced the filtration of the drilling fluids to a large extent. The addition rates used for each o
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