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 present work involves studying the effect of electrolyte composition [@1= 0.5 wt.%  NH₄F / 5% H₂O / 5% Glycerol (GLY)/ 90%  Ethylene Glycol (EG)] and [ @2= 0.5 wt. % NH₄F / 5% H₂O / 95%  Ethylene Glycol (EG)]  on the structural and photoelectrochemical properties of titania nanotubes arrays (TNTAs). TNTAs substrates were successfully carried out via anodization technique and were carried out in 40 V for one hour in different electrolytes (@1, and @2). The properties of physicochemical of TNTAs were distinguished via an X-ray Diffractometer (XRD), Field Emission Scanning Electron Microscope (FESEM), an Energy Dispersive X-ray (EDX), and UV–visible diffuse reflectance. T

  The visual impression represents a compound process of a group of concepts that might be secondary and interrelated to constitute, in reality, a cognitive image stored in the memory that can be retrieved according the implications of the situation in which the individual lives in his environment, as it awakens in him an image from the sub consciousness, thus it gets stimulated, and it is among the tangible things.
Since we live in our contemporary world under the development of knowledge, micro and wide technology of the devices, tools, materials, mechanisms, current developments and openness… etc. this transformation created visual impressions that the individual in general and the consumer in specific enjoys concerning his

In this research, the effects of both current and argon gas pressure on the bending properties of welded joints were studied. Using the possible ranges of welding gas pressures and currents, Tungsten inert gas welding (TIG) of stainless steel (304) sheet was used to obtain their influence on the maximum bending force of the (TIG) welded joints. Design of experiment (DOE) ‘version 10' was used to determine the design matrix of experiments depending on the used levels of the input factors. Response surface methodology (RSM) technique was used to obtain an empirical mathematical model for the maximum bending force as a function of welding parameters (Current and Argon gas pressure). Also, the analysis of variance (ANOVA) was used to verif

In the present study, MIG welding is carried out on low carbon steel type (AISI 1015) by using electrode ER308L of 1.5mm diameter with direct current straight polarity (DCSP). The joint geometry is of a single V-butt joint with one pass welding stroke for different plate thicknesses of 6, 8, and 10 mm. In welding experiments, AISI 1015 plates with dimensions of 200×100mm and edge angle of 60^o from both sides are utilized. In this work, three main parameters related to MIG welding process are investigated, which are welding current, welding speed, heat input and plate thickness, and to achieve that three groups of plates are employed each one consists of three plates. The results indicate that increasing the weld heat input (t

The influence of pre- shot peening and welding parameters on mechanical and metallurgical properties of dissimilar and similar aluminum alloys AA2024-T3 and AA6061-T6 joints using friction stir welding have been studied. In this work, numbers of plates were equipped from sheet alloys in dimensions (150*50*6) mm then some of them were exposed to shot peening process before friction stir welding using steel ball having diameter 1.25 mm for period of 15 minutes. FSW joints were manufactured from plates at three welding speeds (28, 40, 56 mm/min) and welding speed 40mm/min was chosen at a rotating speed of 1400 rpm for welding the dissimilar pre- shot plates. Tow joints were made at rotational speed of 1000 rpm and welding speed of 40m/min f

The choice of gate dielectric materials is fundamental for organic field effect transistors (OFET), integrated circuits, and several electronic applications. The operation of the OFET depends on two essential parameters: the insulation between the semiconductor layer and the gate electrode and the capacitance of the insulator. In this work, the electrical behavior of a pentacene-based OFET with a top contact / bottom gate was studied. Organic polyvinyl alcohol (PVA) and inorganic hafnium oxide (HfO2) were chosen as gate dielectric materials to lower the operation voltage to achieve the next generation of electronic applications. In this study, the performance of the OFET was studied using monolayer and bilayer gate insulators. To mo

The choice of gate dielectric materials is fundamental for organic field effect transistors (OFET), integrated circuits, and several electronic applications. The operation of the OFET depends on two essential parameters: the insulation between the semiconductor layer and the gate electrode and the capacitance of the insulator. In this work, the electrical behavior of a pentacene-based OFET with a top contact / bottom gate was studied. Organic polyvinyl alcohol (PVA) and inorganic hafnium oxide (HfO₂) were chosen as gate dielectric materials to lower the operation voltage to achieve the next generation of electronic applications. In this study, the performance of the OFET was studied using monolayer and bilayer gate insulators.