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 research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,

This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

Undesirable behaviors among students  are consider one of the danger problems threating societies and educational and scientific institutions of countries  because its one of the way to express aggression , so the instructors consider one of the most important people could be trust their evaluation and logical view , therefore the present research aimed to :

1. Recognize undesirable behavior in students of University by the view of their instructors
2. Measure the level of undesirable behavior in students of university by the view of their instructors
3. Recognize more common  undesirable behavior in students of University by the view o

تستهدف هذه الدراسة وبشكل أساس، الكشف عن طبيعة وخصائص البعد السياسي لهندسة/صناعة الخصائص الاجتماعية والسياسية للإنسان والمجتمع، بوصفها العملية المسؤولة عن تصميم هذه الخصائص وصناعتها وتغييرها جزئيا أو كليا، دون أبعادها الأخرى المتعددة والمتنوعة، لا لمجرد الانسياق وراء دوافع الرغبة الذاتية، أو اعتبارات التخصص الدقيق وأحكامه، لأن معهما أيضا، بل وقبلهما أحيانا، دوافع واعتبارات أخرى موضوع

This research aimed to evaluate the level of readiness to teach science in the light of the information, media, and technology skills among undergraduate students at the Faculty of Edu-cation, King Khalid University. To achieve this goal, a descriptive and analytical approach was used. A list of readiness to teach science was prepared in the light of Information, media, and technology skills, and in the light of this list, a cognitive test, observation sheet, and attitude scale were prepared to assess readiness to teach science in its three aspects, cognitive, behavioral, and emotional. The sample of the research consisted of (42) students enrolled in field training courses at the sixth, seventh and eighth levels. Research tools were app

In order to get an idea about things closely, we should look at the role of social discipline
in the building of society from civilization cultural viewpoint. The real weigh of the societal
opinion is not measured by the number of its population or its area but the real value lies in its
civilization cultural accumulative experience inherited by the generations, which determine its
distinguished character. That is based upon the social construction in which the methods of
socialization and political, economic, cultural and religious stability and enhance the national
and ethical character of self-realization.
In this research, we try to give an analysis for the obstacles in political economic and
religious social

That interdependence in Islam is cooperation, love and fraternity and give and take
and let him look rich to the poor, every Muslim is himself liable hungry and poor no matter
how many races and colors. That interdependence is cruel, spending for God and is the
greatest supporter of charities that deal with housing, food and medicine for the unemployed
and needy, and social solidarity the consolidation of the values of brotherhood and love,
where is the greatest support of corrupt and concerted community and causes prosperity in
societies and has a significant impact on the unity of Muslims and their club and their
collection. The Islamic regime tops major systems in entrusting the achievement claimed the
lives of

The current research aims to find out the extent to which students of the Faculty of Education for Pure Sciences\/Ibn al-Haitham have owned laboratory academic skills, the researcher adopted a descriptive research approach to conform to the goal of the research, the research sample the consisted of 140 students from the Department of Chemistry Phase II, The research tool, which consisted of a measure of laboratory academic skills, which consisted of seven skills and consisted of 28 paragraphs (four paragraphs per field), was prepared and the pent-up scale was chosen because the selected sample were university students, and the results showed the ownership of students' skills of laboratory academic skills other than skill The use of the libr