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.
Background: Bone mineral density (BMD) has been assessed using Dual-Energy X-ray absorptiometry (DEXA). This procedure is considered to be of vital importance in assessing the general condition of individuals concerning their skeletal mineralization. BMD is measured according to the results of the DEXA examination of the vertebral column and pelvis. Although diabetes mellitus (D.M.)is known to affect BMD, the information regarding this relationship is not currently particularly clear. Objective: This study concentrates on the point that the assessment of BMD for the vertebral column is insuffi-cient to give a realistic and correct picture of the mineralization of the remaining part of the skeleton. Besides, this study elicited a gen
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Background: Polymethylmethacrylate (PMMA) is the most ‎commonly used mâ€aterial in denture construction. This material is ‎far from ideal in fulfilling the‎ mechanical requirements, like low impact and transverse strength and poor thermal conductivity are present in this material. The purpose of this study was to study the effect of addition a composite which include 1%wt silanized silicone dioxide nano fillers (SiO2) and 1wt% oxygen plasma treated polypropylene fiber (PP) on some properties of heat cured acrylic resin denture base material (PMMA). Materials and methods: One hundâ€red (100) prepared specimens were divided into five groups according to the tests, each group consisted of 20 specimens and t
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The pleomorphic adenoma is a benign salivary gland tumor, presenting usually in the parotid gland. This case report describes an unusual case of 29 years old female with a single, nodular swelling evident in the upper lip which was diagnosed as pleomorphic adenoma of the minor salivary glands in the upper lip .The lesion measured 1.0 x 1.0 cm in size for 2 years duration cause depression of labial cortical bone apical to lateral and canine teeth. It is characterized by slow growth. Complete excision was performed and the histopathological analysis supported by immunohistochemistry showed pleomorphic adenoma .It did not recur 18 months after operation.
The research aims to identify the level of Agentic thinking among a sample of male and female undergraduate students for both disciplines (scientific, and humanities). The researcher targeted the third and fourth stages for the academic year
(2021-2022). The study sample is (382) male and female students who were selected randomly from the University of Baghdad. To achieve the above-mentioned study aims. The researcher has developed a scale of Agentic thinking consisting of (25) items distributed over three domains. The results showed that the study sample has a high level of Agentic thinking. There are significant differences in agentive thinking in terms of gender in favor of females. There are no statistically significant diff
... Show MoreThe Political loyalties of the individual considered as the most important democracies through direct psychological identification in a particular party. The political parties regarded as the important elements and the foundations of the democratic system. They have effective interaction between the voters and the government institutions. The aim of the current research is to identify the quality of Islamic, the Civilian parties, and the most preferred for students. also, the research attempt to identify the level of identification party that the university students have, and the difference of identification party according to the gender (male, female), the difference of of social class (upper, middle, poor). The sample
... Show MoreThis study presented more than twenty books that dealt with the subject of (Weights of the Tawshih art), whether their study was independent and dedicated the art of Tawshih as a part of book. Therefore, the review of the sources and references on the art of the Tawshih is not specific for place or time, it was a broad and comprehensive review of all the places where the muwashahat appeared in the east and west, Andalusia was one of the most important areas covered by the study arbic Maghreb and Iraq. The art of tawshih took different forms according to the countries in which they appeared. Muwashahat is a new art that appeared in Andalusia, its main goal was to renew the Khalilian weights and to find the poetic rhythm that fits with the so
... Show MoreThe current study aims to identify the organizational values of kindergarten teachers as well as to identify the difference in the organizational values of kindergarten teachers in term of years of service, to do this; the researcher designed a scale to measure the organizational values. The scale was applied on a sample of (400) kindergarten teachers. The resesults revealed that kindergarten teachers have a high level of organizational values within the classroom. The result of the second objective showed significant differences among the organizational values (political,
... Show MoreThis research aims to identify the vigilant personality of University teachers in term of gender. To this end, the researcher used the scale of Al-tememe (2017) for the vigilant personality, the scale was administered to the sample of the study which was (100) male and female teachers. The results have shown that university teachers generally have a vigilant personality, as well as the result showed a difference between male and female teachers on the level of vigilant personality in favor of males. In the light of these results the researcher has come with a number of recommendations and suggestions.
The aim of this research is to measure the logical maturity of kindergarten children. To achieve this aim, the researcher adopted the scale of Gold Schmid and Bentler (1968), which was translated to the Arabic language by Shabili (1988). The scale was administered to a sample of (100) kindergarten children were chosen randomly from a number of kindergartens in Baghdad city for the academic year (2017-2018). SPSS was used to analyze the collected data. The results revealed there is a level of logical maturity among the kindergarten children. The researcher came out with a number of recommendations and suggestions. &
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