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

This paper describes the geotechnical properties of Al-Ammarah soil of Ammarah city in Messan Governorate-southern parts of Iraq. Data and other information taken from numbers of geotechnical reports that performed under the supervision of Consulting Engineering Bureau of Baghdad University. This research is devoted to study the correlation between different physical properties such as (LL, PI, LI, n,t, e) with different mechanical properties such as (qu, cc, cs, SPT). The correlation is verified using simple regression analysis. From the regression results it was found that there is direct correlation between different parameters. By using the correlation-with some information- preliminary investigation stages and studies of any s

The assessment of data quality from different sources can be considered as a key challenge in supporting effective geospatial data integration and promoting collaboration in mapping projects. This paper presents a methodology for assessing positional and shape quality for authoritative large-scale data, such as Ordnance Survey (OS) UK data and General Directorate for Survey (GDS) Iraq data, and Volunteered Geographic Information (VGI), such as OpenStreetMap (OSM) data, with the intention of assessing possible integration. It is based on the measurement of discrepancies among the datasets, addressing positional accuracy and shape fidelity, using standard procedures and also directional statistics. Line feature comparison has been und

When the depth of stressed soil is rather small, Plate Load Test (PLT) becomes the most efficient test to estimate the soil properties for design purposes. Among these properties, modulus of subgrade reaction is the most important one that usually employed in roads and concrete pavement design. Two methods are available to perform PLT: static and dynamic methods. Static PLT is usually adopted due to its simplicity and time saving to be performs in comparison with cyclic (dynamic) method. The two methods are described in ASTM standard.

In this paper the effect of the test method used in PLT in estimation of some mechanical soil properties was distinguished via a series of both test methods applied in a same site. The comparison of

In this study, two active galaxies (NGC4725, NGC4639) have been chosen to study their morphological and photometric properties, by using the IRAF ISOPHOTE ELLIPS task with griz-filters. Observations are obtained from the Sloan Digital Sky Survey (SDSS) which reaches now to the DATA Release (DR14). The data reduction of all images (bias and flat field) has been done by SDSS Pipeline. The surface photometric investigation was performed like the magnitude. Together with isophotal contour maps, surface brightness profiles and a bulge/disk decomposition of the images of the galaxies, although the disk position angle, ellipticity, and inclination of the galaxies have been done. Also, the color of galaxies was studied, where chromatic distribution

Abstract: The aim of this study is to monitor the variation of physical property and chemical composition of vaginal fluid in the cow. The constituents of estrous vaginal fluid sample, its consistency color and electrolyte composition to be diagnose during estrous. The sample in this research was 22 dairy cows. The research methodology involves the procedure, which is used in making decisions and clarifying the course of action, and the underlying assumptions through taking samples and examining the fluid and assessed nature for each samples. A 5 ml Samples of vaginal fluids preparation for the determination of some elements after taking samples, description of its conditions, extraction and examination the fluid was described usi

This paper describes the geotechnical properties of Al-Ammarah soil of Ammarah city in Messan Governorate-southern parts of Iraq. Data and other information taken from numbers of geotechnical reports that performed under the supervision of Consulting Engineering Bureau of Baghdad University. This research is devoted to study the correlation between different physical properties such as (LL, PI, LI, n,t, e) with different mechanical properties such as (qu, cc, cs, SPT). The correlation is verified using simple regression analysis. From the regression results it was found that there is direct correlation between different parameters. By using the correlation-with some information- preliminary investigation stages and studies of any s

The solution casting method was used to prepare a polyvinylpyrrolidone (PVP)/Multi-walled carbon nanotubes (MWCNTs) nanocomposite with Graphene (Gr). Field Effect Scanning Electron Microscope (FESEM) and Fourier Transformer Infrared (FTIR) were used to characterize the surface morphology and optical properties of samples. FESEM images revealed a uniform distribution of graphene within the PVP-MWCNT nanocomposite. The FTIR spectra confirmed the nanocomposite information is successful with apperaring the presence of primary distinct peaks belonging to vibration groups that describe the prepared samples.. Furthermore, found that the DC electrical conductivity of the prepared nanocomposites increases with increasing MWCNT concentratio

Mechanical rock properties are essential to minimize many well problems during drilling and production operations. While these properties are crucial in designing optimum mud weights during drilling operations, they are also necessary to reduce the sanding risk during production operations. This study has been conducted on the Zubair sandstone reservoir, located in the south of Iraq. The primary purpose of this study is to develop a set of empirical correlations that can be used to estimate the mechanical rock properties of sandstone reservoirs. The correlations are established using laboratory (static) measurements and well logging (dynamic) data. The results support the evidence that porosity and sonic travel time are consistent i