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.
Quran orders and commandments and principles, has avenged children, their status and dearest, and saved their lives, which reached ill before Islam, and filled the hearts of the fathers and mothers for their love, but to make them embellish life.
This paper sheds light on aspects of environmental and climatic treatments in the groves mud existing in some Libyan oases. It reveals the architecture efforts and contributions to the adaptation of the construction and materials in order to organize the weather inside the building blocks to suit the nature of the human and his living in all seasons
Human Rights The word of graduation in the Arabic language to many meanings may be the most appropriate of what Al-Ragheb Al-Isfahani said in the right: is the coming of the thing from saying or doing at the time it must and in the form that must be, so the term human rights includes the following:First: A party has the right and another duty to.
Arabic humanity heritage had considered as a treasure of artistic, literary aspects, which is full of energies to embody investment by suitable historical ideology.
Theatre, art can be used, corresponded to make special essay reflecting a desire to establish cultural notification.
RÉSUMÉ
LeMauger Bleu est une méthode emblématique de l’enseignement traditionnel, qui présente une littérature française riche et patrimoniale, et dont l’objectif est de faciliter l’accès au texte par le vocabulaire et la grammaire et d’étendre la culture générale et littéraire de l’apprenant. La démarche (traditionnelle) est toujours la même : le texte, le vocabulaire et la grammaire, la traduct
... Show MoreThis research has been devoted to the study narratines of the metaphysical concepts in Egypt during the Mamluk era ( 648-923 AD/1250-1517 AH). The study consists of three sections and an introductionwhich highlights the study at that time for its great impaction public life in Egypt.
the boot of honesty in the dictionary the term linguistic and religious
heritage, literary and Islamic Sufi thought, and concept in the literature of Imam
Ali, peace is upon him. And studied the summary first concerns its presence in the
literature and implications and directions, either the second part, has cared for the
analytical study has found research that safe weight was the counterpart of the
personality of the Imam accompanied the character most prominent in his
character, namely, (courage), it has struggled to deliver a impact of humanity in his
time and after the word and deed, It was based on the imagination in the formation
of images sensual and intellectual, to his persuasion of the evidence and argu
Abook of alzmkchri (AL-Mefsal) considers one of the most book familiarities among grammarians whom begin to explain it importance kitab AL-Takhmair for Khwarizmi separated opinions in grammatical schools that dealt with.
نهضة الامة العربية والاسلامية في فكر مالك بن نبي
