Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

     Malnutrition, anemia, and micronutrient deficits may be associated with Enterobius vermicularis infection. Hence, the subject has recently received a lot of attention. The goal of this study was to analyse the nutritional, hematological and micronutrient status of children infected with E. vermicularis. This research was carried out in Baghdad from October 2021 to the end of March 2022. The study comprised 100 children of both sexes, ranging in age from 3-16 years. All individuals nutritional status was assessed using the weight-for-age Z score and the height-for-age Z score. As well as cellophane tape samples and blood samples were collected from all individuals. The cellophane tape samples were examined under microscope f

     Malnutrition, anemia, and micronutrient deficits may be associated with Enterobius vermicularis infection. Hence, the subject has recently received a lot of attention. The goal of this study was to analyse the nutritional, hematological and micronutrient status of children infected with E. vermicularis. This research was carried out in Baghdad from October 2021 to the end of March 2022. The study comprised 100 children of both sexes, ranging in age from 3-16 years. All individuals nutritional status was assessed using the weight-for-age Z score and the height-for-age Z score. As well as cellophane tape samples and blood samples were collected from all individuals. The cellophane tape samples were examined under

     Background: Thyroid cancer (TC) is an increasingly prevalent malignancy throughout the world. It has long been recognized that the incidence of TC is higher in women which increases with age. However, the association of gender disparity and age with TC aggressiveness and outcomes are still controversial. The aim of this study was focused on the association of age and gender with histopathological characteristics in TC. Methods: 153 patients who met the criteria, were selected.  The included cases were divided into four age groups (≤24 years, 25-44 years, 45-64 years, and ≥65 years). Demographic, age and pathological parameters were compared among them. The association of gender and age with

    Streptococcus pluranimalium was first isolated in 1999. Recently, several case reports have been published that have revealed that S. pluranimalium can infect humans as well. The pathogenicity and pathophysiology of this pathogen is poorly studied and its characteristics are not well known. In this study, S. pluranimalium was first isolated and then identified from infants and children who suffered from upper respiratory infections. 90 samples were collected from nasopharyngeal cavity. Among them, 83 Streptococcus spp. isolates were identified. 3 out of which were biochemically and molecularly identified as S. pluranimalium. 16S rRNA sequencing based identification revealed that all iso

The study aimed to identify the effect of the ethical perception of a sample of managers in public organizations on responsible behavior in light of the rapid changes taking place in the external environment. To achieve this, the researcher followed the descriptive analytical approach by applying a questionnaire of two parts. The first part dealt with the ethical perception according to the scale of Johnson (2015), which consisted of (22) items. The second part dealt with measuring responsible behavior, which consisted of (20) items based on the scale of Development of Ethical Behavior (Narvaez, 2006) for a sample of (125) respondents randomly chosen. The results showed that the estimation degree of managers in public governmental o

Aim: The aim of this study was to investigate babesiosis in dogs of different breeds and ages and of both sexes in Baghdad Province by molecular detection of Babesia canis using conventional polymerase chain reaction (PCR) and sequencing followed by phylogenetic analyses. Materials and Methods: Blood samples were collected from 310 dogs of different ages and breeds, and of both sexes in different areas of Baghdad Province from December 2018 to September 2019; during clinical examinations, body temperature, pulse, respiratory rate, and signs of diseases were recorded. PCR was used to amplify a specific 450-bp fragment of the 18S rRNA gene of B. canis. PCR products were sequenced, and MEGA 6.0 software was used for analysis. Chi-squar

Background: Disc battery ingestion is a common
serious problem in Iraq. It increase in the last years
because of the increase in number of electronic toys
that uses these batteries. These batteries contains
many types of irritant chemicals that increases the
risk of it's ingestion.
Methods:We reviewed the medical records of
children aged between 1year and 7 years
old admitted to Surgical Specialty Hospital/Baghdad
Medical City due to disc battery ingestion from
January 2007 through December 2010). The diagnosis
of disc battery ingestion was based upon history,
clinical symptoms, and results of imaging studies.
The clinical data reviewed included sex, age, clinical
manifestation and duration of sy

This research deals with an important grammatical section of the Qur'anic grammar, which is the working names the work of acts in the Quranic grammar in the studies of Iraqi researchers from 1968 to 200 AD.
    The study of working names working verb in the Koran of the important studies, especially among Iraqi researchers, the Iraqi researcher has presented detailed studies related to working names particles action verb in the Koran, and my research is studying this important grammatical section of the Koranic grammar, which is the working names working verb in The Holy Quran in the books of Iraqi researchers and their theses from 1968-2000. I studied in the preface working names of the act, and what the Iraqi res

There is no doubt that leadership is a social phenomenon , and human activity does not take place , but remained in the family cohesive have a common goal Alaho instil confidence in the same of her sons to be better , and the importance of this subject Arta researchers to identify the extent to which children in this phenomenon and to identify the causes and extent of its spread in the community , has been directing an open question (Appendix 1) to a group of kindergarten teachers , to learn about the characteristics of leadership that can be enjoyed by kindergarten children . The current research aims to:
1. Detect levels of leadership qualities among kindergarten children in the light of the characteristics of leadership skills
2