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The Impact of Creative Accounting Practices on the Reliability of Financial Statements : Applied Research in the National General Insurance Company
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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.

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Publication Date
Wed May 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
Urban renewal of the historic centre of Rusafa
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Abstract<p>The historical centers represent the present of the past, which is embodied in its buildings and spaces, which are places of continuous life bearing the history of the city with all its material and objective dimensions, making it living centers that form an essential part of the body of the city and give it a vision for another time and it represents a cultural heritage that should be preserved and maintained. The research started from the reality that indicates the great change in the land uses of the region and the deterioration of the situation and change in use in addition to the neglect of its role and historical status, the study aims to study the subject of urban renewal of he</p> ... Show More
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Publication Date
Tue Jun 01 2021
Journal Name
Int. J. Nonlinear Anal. Appl.
Study of the dual ideal of ku-algebra
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In this work, we apply the notion of a filter of a KU-Algebra and investigate several properties. The paper defined some filters such as strong filter, n-fold filter and P-filter and discussed a few theorems and examples.

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Publication Date
Tue Jan 21 2025
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
A comparison between the hierarchical clustering methods for postgraduate students in Iraqi universities for the year 2019-2020 using the cophenetic and delta correlation coefficients
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The educational sector is one of the important sectors in the world, and it is considered one of the means of community development. In addition, it is one of the means of making the country’s renaissance and devel-opment because it represents the factory of thinking minds that make change. There is no doubt that this sector is the same as any other sector. The deficit in the studied scientific planning has been prolonged, which led to its deterioration, and the problems of education remain diverse and inherited from previous time periods, where the hierarchical cluster analysis was used on postgraduate students in universities in Iraq, except for Kurdistan region, and the number of universities that were included in the study was

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Developing a Learning Organization According to Analysis of the Relationship between Knowledge Gap and Strategic Performance Gaps: Field Study in a Sample of Private Banks in Baghdad.
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The purpose of this research shed light on the analysis of the relationship between the knowledge gap and the strategic performance  gap and diagnose the level of impact this relationship in building a learning organization, and sought search to achieve a number of goals, cognitive and Applied been tested nature of the relationship and effect between variables in a sample size (62) of the managers of banks civil in Baghdad (Baghdad, Gulf, Assyria, Union, Elaf) and focused research problem in question is bold is whether the analysis of the relationship between the knowledge gap and the performance gap strategic leads to recognize organizations need to shift to organizations educated, either in the side of the field was the pr

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Optimum Median Filter Based on Crow Optimization Algorithm
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          A novel median filter based on crow optimization algorithms (OMF) is suggested to reduce the random salt and pepper noise and improve the quality of the RGB-colored and gray images. The fundamental idea of the approach is that first, the crow optimization algorithm detects noise pixels, and that replacing them with an optimum median value depending on a criterion of maximization fitness function. Finally, the standard measure peak signal-to-noise ratio (PSNR), Structural Similarity, absolute square error and mean square error have been used to test the performance of suggested filters (original and improved median filter) used to removed noise from images. It achieves the simulation based on MATLAB R2019b and the resul

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Publication Date
Wed Jan 01 2014
Journal Name
Department Of Bioengineering And Sciences
1 T.R. KAHRAMANMARAŞ SÜTÇÜ İMAM UNIVERSITY GRADUATE SCHOOL OF NATURAL AND APPLIED SCIENCE Cloning and overexpression of Lactobacillus acidophilus bile salt hydrolase A gene (bshA) in Escherichia coli
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The bile salt hydrolase gene (bshA), encoding bile salt hydrolase enzyme (EC 3.5.1.24) from probiotic isolate Lactobacillus acidophilus Ar strain which is responsible for assimilation cholesterol were studied in the present work. About 801 bp in length DNA fragment of Lb. acidophilus Ar strain was amplified by PCR techniques. Two restriction sites (PstI/SacI) were added to each end of that fragment for manipulation of DNA during cloning. Amplified fragment inserted into pJET1.2\blunt end vector and pMG36e vector respectively. pJET1.2\blunt end vector is overexpression plasmid for E. coli MC1022, and pMG36e vector is a shuttle vector which is able to replicate in both E. coli and lactic acid bacteria. The resulted constructs were named as pJ

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Publication Date
Thu Mar 31 2022
Journal Name
Journal Of The College Of Education For Women
News of Zubarah Family- Unionists in Nishapur and their Scientific Contributions in the two Centuries (4-6 AH/10-12 AD)
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This research is concerned with qualitatively studying the history of an ancient family, one of the most prominent noble, Alawite families, that assumed the position of the Student Union for the Alawite Supervision in the city of Nishapur in Khorasan during the centries (4-6 H./ 10-12 A.H.). Thus, the research aims to investgate the historical news, and the outstanding Zubarah figures who experience the supereme the religious, historical and scientific position in Khorasan generally and Nishapur particularily. It further aims at arriving at the true meaning of the name Zubarah, and to whom it was called, and the extent of this family’s affiliation to the noble Alawi House, and how they moved to live and settle in the cities of the East

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Publication Date
Sat Sep 30 2017
Journal Name
Al-khwarizmi Engineering Journal
Influence of Nanoreinforced Particles (Al2O3) on Fatigue Life and Strength of Aluminium Based Metal Matrix Composite
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Abstract

     In this investigation, Al2O3 nano material of 50nm particles size were added to the 6061 Al aluminium alloy by using the stir casting technique to fabricate the nanocomposite of 10wt% Al2O3. The experimental results observed that the addition of 10wt% Al2O3 improved the fatigue life and strength of constant and cumulative fatigue. Comparison between the S-N curves behaviour of metal matrix (AA6061) and the nanocomposite 10wt% Al2O3 has been made. The comparison revealed that 12.8% enhancement in fatigue strength at 107cycles due to 10wt% nano reinforcement. Also cumulative fatigue l

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تحليل الاداء المالي للقطاع المصرفي في احدى المصارف المدرجة في سوق العراق للأوراق المالية
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Analysis of the main financial statements (financial position, income, cash flow) using the analysis tools gives a clear picture of the results of the annual activity of the economic units, which contribute to the development of future plans and programs and identify weaknesses in the work of economic units including banks. Therefore, the indicators used in the analysis Would be feasible for the rest of the other sectors. such as Central Bank , Security exchange market , which will accordingly contribute in National product , determining market requirements , investor’s desires , knowing economic situation and providing liquidity in a timing manner.

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
استخدام أسعار الأسهم العادية في قياس كفاءة الإدارة المالية في عينة من الشركات العراقية
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تهدف الدراسة الحالية الى التعرف على مدى فاعلية استخدام اسعار اسهم الشركات العادية المتداولة في اسواق راس المال لقياس كفاءة الادارة المالية، وذلك بعد دراسة اهم العوامل المؤثرة على هذه الاسعار، بالاضافة الى محاولة اعطاء فكرة مختصرة عن مفهوم الاسهم العادية وبعض الامور المتعلقة بها، اما الجانب التطبيقي فقد تم اخذ اسعار الاسهم العادية لعينة من الشركات العراقية واجراء مقارنة بينها وبين القيمة الدفترية لها ومن

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