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.
This search aims to meditate Divan of Hazem Al-Qirtagni his incomplete contiguous and non-contiguous naturalizations are investigated through two interrelated sections, the first is contiguous deficient naturalization and the analysis of phonemic symmetry in the light of syntactic syntax, phonemic (partial) symmetry and semantic difference
Computational linguistics is a modern branch of linguistics concerned with computer processing of natural languages. It makes computer as human brain simulate to human mind to understand language endoscopy and application. It stems from the use of computers to create programs and information systems that help the user to solve linguistic issues such as translation, analysis, parsing, and others This research seeks to show the employability of Arabic grammar, especially the past tense of it, in the light of this theory The study made use of the computer program (Madamera) to apply its samples of past phrasal verbs, In its methodology
Graph is a tool that can be used to simplify and solve network problems. Domination is a typical network problem that graph theory is well suited for. A subset of nodes in any network is called dominating if every node is contained in this subset, or is connected to a node in it via an edge. Because of the importance of domination in different areas, variant types of domination have been introduced according to the purpose they are used for. In this paper, two domination parameters the first is the restrained and the second is secure domination have been chosn. The secure domination, and some types of restrained domination in one type of trees is called complete ary tree are determined.
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حل الاشكالية المنهجية في العلوم الانسانية المنهج البنيوي انموذجاً مقترحاً
ن الهدف من هذا البحث هو معرفة أثر إستراتيجية تعليمية في تحصيل مادة العلوم لدى طلاب الصف الاول المتوسط. ولتحقيق هدف البحث صاغ الباحثان الفرضية الآتية: لا توجد فروق ذو دلالة إحصائية عند مستوى (0,05) بين متوسط درجات طلاب المجموعة التجريبية الذين يدرسون مادة العلوم وفق إستراتيجية تعليمية وبين متوسط درجات طلاب المجموعة الضابطة الذين يدرسون المادة نفسها بالطريقة التقليدية في اختبار التحصيل. بلغت عينة البحث (59) طالبا
... Show MoreIn the past, an absolute authority was held by the father and his decisions were imposed
and obeyed strictly without discussion. Later, many economical changes took place and
affected all of the family members dramatically creating a whole new concept of authority
in the family, a one that is based upon sound leadership, mutual understanding and
consultation among family members.
Women carried responsibility of doing all domestic jobs and served family members,
however, when she went to work outside her house, these loads began disturbing and
exhausting her. Therefore, man started to participate in assisting his wife. In addition,
industrial advances contributed in making these jobs easier than before.
This has
The Current research aims to identify ( The effects of Daniel Model in Cognitive Motivation for the Students of the Third grade average ) , To verify the objective of this research , the researchers added nul hypothesis following : There is no difference is statistically significant at the level of ( 0.05 ) between the average scores of students who studied Daniel Model and the average students who studied by using traditional method in Cognitive Motivation scale. The research was conducted on a sample of the average Third grade students in a medium Al – sadiq Al – Ameen secretary for boys affiliated to the General Directorate for Educational in Baghdad Al – rusafa 2 and for academic year ( 2014 – 2015 ) , the researchers adopted
... Show Moreلا يستطيع كل كائن حي أو كيان اجتماعي أداء دوره الذي يفترض أن يقوم به ما لم يمتلك الوسائل الكافية والضرورية لأداء ذلك الدور قال سبحانه وتعالى ((قال ربنا الذي أعطى كل شيء خلقه ثم هدى – طه 50)).
والنشاط الاقتصادي كجزء من الكيان الكلي للمجتمع لا يختلف عن هذه القاعدة، إذ عندما يراد من النظام الاقتصادي أداء دور فاعل فلا غنى له عن الوسائل التي تمكنه من أداء دوره المنشود. للنظام الاقتصادي مجمو
... Show More