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 effect of high energy radiation on the energy gap of compound semiconductor Silicon Carbide (SiC) are viewed. Emphasis is placed on those effects which can be interpreted in terms of energy levels. The goal is to develop semiconductors operating at high temperature with low energy gaps by induced permanent damage in SiC irradiated by gamma source. TEACO2 laser used for producing SiC thin films. Spectrophotometer lambda - UV, Visible instrument is used to determine energy gap (Eg). Co-60, Cs-137, and Sr-90 are used to irradiate SiC samples for different time of irradiation. Possible interpretation of the changing in Eg values as the time of irradiation change is discussed

Background: Complete seal of the root canal system following its chemo-mechanical debridement plays a pivotal role for achieving successful endodontic treatment. This can be established by reducing the gaps between the core filling material and root canal wall. Aim: To assess and compare the dislocation resistance of root canals obturated with GuttaFusion® and TotalFill BC sealer versus single cone obturation technique and TotalFill BC sealer after instrumentation of the canals with WaveOne, ProTaper Next and ProTaper Universal system. Material and Method: Sixty extracted human permanent mandibular premolars were conducted in the current study. The teeth were decorated and left the root with 15mm length; the roots were divided randomly i

Milling Machining is a widely accepted nontraditional machining technique used to produce parts with complex shapes and configurations. The material is removed in two stages roughing and finishing, the flat end cutter removed the unwanted part of material, then finished by end mill cutter. In milling technique, the role of machining factors such as cutting depth, spindle speed and feed has been studied using Taguchi technique to find its effectiveness on surface roughness.  Practical procedure is done by Taguchi Standard matrix. CNC milling is the most conventional process which is used for removing of material from workpiece to perform the needed shapes. The results and relations indicate that the rate of feed is v

Infertility is one of the types of diseases that occur in the reproductive system. Obesity is a state that can be occurred due to excessive fats, the progression in obesity stage results in a change in adipose tissue and the development of chronic inflammation, endocrine glands disorders and women’s reproductive system, and also increase the infection with covid-19. The study aimed to investigate the effect of the obesity, lipid-profile, and IL-6 on hormones-dysregulation in infertile-women with COVID-19 complications. The current study included 70 samples: 50 infertility-women-with-covid-19-infected, 20 healthy-women/control, the ages of both patients and healthy subjects were selected within the range 18-34 years. Levels of FBS, LH,

The research aims to study the effect of knowledge upgrade on business continuity in private colleges and universities in Baghdad. The research problem is summarized in the main question (were the academic leaders able to employ knowledge upgrading to enhance business continuity). The most important of this sector were the universities and the private college in the city of Baghdad as a field for this research, the researchers conducted a field visit to (10) universities or private colleges, the research sample consisted of (177) individuals from the deans of colleges and their assistants, as well as heads of scientific and administrative departments. The data was analyzed and the hypotheses were tested using the appropriate statistical

Abstract

      This research aims to know the effect of job burnout in the worker’s performance. The researcher presented a theoretical basis for job burnout and the worker's performance. In order to achieve the objectives of the research, a hypothesis was drawn up that determines the nature of the relationship between the independent variable of job burnout and its dimensions (reduced personal accomplishment, depersonalization, Emotional Exhaustion) and variable dependent performance of workers dimensions (productivity, job satisfaction, organizational commitment, creativity), And to represent the volume of this community according to (de Morgan, D. Morgan) glo

Solid dispersion is an attractive tool of pharmaceutical technology used to improve the physical properties of drugs. Among these properties is to enhance the solubility of the drugs.
Rebamipide is a poorly soluble drug of class IV of biopharmaceutical classification system (BCS).
Rebamipide is used as potent antiulcer, mucoprotective drug, by stimulating the generation of prostoglandine enhanced mucosal protection.
Rebamipide was formulated as a solid dispersion using different polymers such as pluronic F-127, PEG6000, PVP K30, and TPGS by using different preparation methods solvent evaporation, fusion, and kneading methods.
It was seen that rebamipide was successfully dispersed in a homogenous solid dispersion matrix by sol

Palladium nanoparticles are produced by Polyol method. The characterization of the Pd nanoparticle has been conducted by various techniques such as SEM and AFM. The results of Pd powder showed that the particle size is directly proportional to the temperature and the reaction time. The optimum conditions for obtaining minimum nanoparticles size are 45 oC reaction temperature and 60 min reaction time and the smaller particle size achieved is equal to 25 nm. The optical limiting of smaller size nanoparticles has been studied. The palladium nanoparticles appear to be attractive candidates for optical limiting applications.

Abstract:In this research we prepared nanofibers by electrospinning from poly (Vinyl Alcohol) / TiO2. The spectrum of the solution (Emission) was studied at 772 nm. Several process parameter were Investigated as concentration of PVA, the effect of distance from nozzle tip to the grounded collector (gap distance), and final the effect of high voltage. We find the optimum condition to prepare a narrow nanofibers is at concentration of PVA 16gm, the fiber has 20nm diameter.