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.
Reducing costs and protecting the environment surrounding economic unity has become the concern of many economic units and shifting their ideas towards preserving resources and protecting the environment by adopting strategies and techniques that take into account when applied reducing production costs and protecting the environment, including these strategies and techniques, the technical costs of the product life cycle and the strategy of cleaner production, as the application of the two concepts in local economic units helps to try to keep up with the countries that work to keep up with the success of their economic units by following the concepts that have been successful in Developed countries by maintaining the sustainabilit
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ABSTRACT This study closely investigates the elements of Sigmund Freud’s theory “The Uncanny” in one of Larson’s most famous novels. Although the novel touches upon racial issues, the study explores the mysterious relationship between Irene and Clare based on the main features of Freud’s “The Uncanny,” which are represented by hidden sexual desire, envy, supernatural power, and double characters. The aspect of the sexual desire is indicated in the novel by sexual undertones expressed by Irene towards Clare’s physical features. Envy in the novel is expressed by Irene who shows resentful longing aroused by Clare’s possessions and qualities due to her passing to the white community. The aspect of omnipotence of thoughts is in
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The study was conducted to measure diatom species diversity in the lotic ecosystem across the Wasit Province for 12 months. The quantitative study of diatoms (phytoplankton) was investigated in the Tigris river. The density of algae was ranged from 60989 cell×103/l to 112780.82 cell×103/l in the five sites. These algae were belonging to 39 genera. The richness index values ranged from 1.53 at site 5 in January 2016 to 6.34 at site 1 and June2015. Shannon-Weiner diversity index (H´) was 2.33 in February 2016 and 3.72 in June 2015 both values at site 3, whereas Evenness index was 0.54 at site 5 in March2016 and 0.98 at site 1 in both August2015 and May2016. The lack of homogeneity of the appearance of species indicates the dominance of a
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Recurrent respiratory tract infections are responsible for about 85% of all diseases in childhood, and are associated with significant morbidity and mortality. The aim of this study is to evaluate the main causes underlying recurrent respiratory tract infections in 176 pediatric patients aged 2 month to 4 year and weight from 4 to11 kg referred to the child center hospital and Al-sader hospital prospective study.All parents were given information sheet which then analyzed and the percentage of incidence of causes were recorded, we found that higher % related to many causes; mostly related to the parent like poor family education, mother carelessness, incomplete vaccination, other related to empirical diagnosis, and short course of t
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The aim of this paper is to design artificial neural network as an alternative accurate tool to estimate concentration of Cadmium in contaminated soils for any depth and time. First, fifty soil samples were harvested from a phytoremediated contaminated site located in Qanat Aljaeesh in Baghdad city in Iraq. Second, a series of measurements were performed on the soil samples. The inputs are the soil depth, the time, and the soil parameters but the output is the concentration of Cu in the soil for depth x and time t. Third, design an ANN and its performance was evaluated using a test data set and then applied to estimate the concentration of Cadmium. The performance of the ANN technique was compared with the traditional laboratory inspecting
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