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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
Mon May 27 2019
Journal Name
Al-academy
Time Aesthetics in the Documentary Film: حسام الدين محمد عبد المنعم
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The research dealt with the study of the element of time in the cinematic language and the role it plays in creating the aesthetic meanings in the documentary film by means of the various structural constructions with which time is constructed. The research included the introduction and the problem of research, which was represented by the following question: (Did the documentary film adopt the values of time formats in the fiction film or it created for itself special linguistic formulations and models which achieve the aesthetic concept?). It also included the importance of research, the need for it and its goal in addition to clarifying the limits of research.The theoretical framework included three sections the first of which is the

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Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
Dramatic Structure Transformations in the Iraqi Feature Film: بان جبار خلف
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The research topic (The dramatic structure transformations in the Iraqi Feature Film) studies the dramatic structure and its transformations in the Iraqi feature film. The research determined the research problem and the need for it in addition to the aims and the limits of the study as well as its importance. The theoretical framework consists of the following themes: the dramatic transformations mechanism and dramatic data in the Iraq film 1957-2003 then the dramatic values transformations and the performance contradictions in the Iraqi film.
The research, after concluding the theoretical framework, came up with a number of indicators of the theoretical framework that have been used as a tool to analyze the sample. The research proc

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Publication Date
Tue Jun 20 2023
Journal Name
Baghdad Science Journal
Zooplankton composition and structure in the Indus River Estuary, Sindh, Pakistan
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In this study abundance and composition of zooplanktons in the Indus River Estuary was conducted to examine habitat characteristics and its impact on tiny organisms. Overall 30,656 individuals were identified and segregated into seven major groups including Copepods, Cnidarians, Decapods, Mollusk, Pisces, Amphipods and Chaetognaths. For better understanding they were further divided into eighteen planktonic categories. Among them Lucifer spp. comprises of 52.21% was the most abundant group with a peak appeared in March whereas Chaetognaths were rarely observed in the entire study period. Species diversity exhibited a mixed trend with the highest values (0.776) of dominance observed in spring (March). The results of Canonical Corresponden

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Publication Date
Sun Jan 24 2016
Journal Name
Al-academy
Poetics transformation and structure in the film: علاءالدين عبد المجيد جاسم
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is divided into two chapter:Chapter one to ensure asyslematic framework for research amd included aresearch problem and also inchuded on the importance of research and the need for him as well as to clarify. The second chapter inchuded a theoretical framework: theoretical framework has been divided into two section. The first topic: poetics transformations The second topic: poetics and scale of rheloric in the film After the comp of the theoretical framework; so the researcher analyzed the film (Antichrist) has arrived ataset of resuits was including

 

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Public sector in Iraq Transition and partnership with the private sector
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  The role of the public sector- Investment customizations-  economic embargo -  The role of the private sector - Coexistence between the public and private sectors -   Ratio of growth

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Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
Adapting the Grimms: Going Against Patriarchy in Singh’s Movie Mirror Mirror
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Many cinematic adaptations were produced for the Grimms’ “Little Snow-White” (1812) including Mirror Mirror movie (2012), the contemporary version adapted by Taresm Singh. Singh’s version was able to depict the modern reality of women and went against patriarchy by embracing feminist ideologies of the fourth-wave feminism. Therefore, he challenged the ideologies of the mainstream cinema dominated by the patriarchal élite’s capitalist mode of production that still adhere to the stereotyped patriarchal image of women’s ‘victimization,’ ‘objectification’ and ‘marginalization,’ which did not represent women’s modern reality anymore. This paper, however, is a qualitative study aimed to prove that the femini

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Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
Formula ((فُعول ــــ فَعول)) Morphological semantic study In the Holy Quran
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Linguistic studies present a distinguished place among modern human studies, as we find this clear in the scientific research institutions of the developed nations, it is the main pillar in the strengthening of links and consolidation pillars between individuals and groups. It is a language and between people's thoughts, feelings and actions, and has been able to show that language is not only a tool of expression but is closely linked to the intellectual, emotional and social life of these people individuals and groups.
    The derivation is a major step in Arabic in classifying formulas into weights with special morphological values; these are of great importance in sentences and structures that are the domain of the searc

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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
Real-Time Cloth Simulation on Virtual Human Character Using Enhanced Position Based Dynamic Framework Technique
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     Cloth simulation and animation has been the topic of research since the mid-80's in the field of computer graphics. Enforcing incompressible is very important in real time simulation. Although, there are great achievements in this regard, it still suffers from unnecessary time consumption in certain steps that is common in real time applications.   This research develops a real-time cloth simulator for a virtual human character (VHC) with wearable clothing. This research achieves success in cloth simulation on the VHC through enhancing the position-based dynamics (PBD) framework by computing a series of positional constraints which implement constant densities. Also, the self-collision and collision wit

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Publication Date
Sat Mar 08 2025
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 17, Nº. 6, 2022, Págs. 391-395
A study of mental perception and sports confidence and their relationship to the motivation of sports achievement for the players of the Iraqi premier league football clubs
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Autorías: Nuha Mohsin Dhahi, Ahmed Thare Hani, Muwafaq Obayes Khudhair. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 6, 2022. Artículo de Revista en Dialnet.

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Scopus (1)
Scopus
Publication Date
Sat Jul 13 2019
Journal Name
Journal Of Northern Europe Academy For Studies & Research Denmark
The relationship between motor response speed and performance of the volleyball smash skill for students at the University of Baghdad - College of Physical Education and Sports Sciences
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