Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

The need for participants’ performance assessments in academia and industry has been a growing concern. It has attendance, among other metrics, is a key factor in engendering a holistic approach to decision-making. For institutions or organizations where managing people is an important yet challenging task, attendance tracking and management could be employed to improve this seemingly time-consuming process while keeping an accurate attendance record. The manual/quasi-analog approach of taking attendance in some institutions could be unreliable and inefficient, leading to inaccurate computation of attendance rates and data loss. This work, therefore, proposes a system that employs embedded technology and a biometric/ w

The objective of the current research is to find an optimum design of hybrid laminated moderate thick composite plates with static constraint. The stacking sequence and ply angle is required for optimization to achieve minimum deflection for hybrid laminated composite plates consist of glass and carbon long fibers reinforcements that impeded in epoxy matrix with known plates dimension and loading. The analysis of plate is by adopting the first-order shear deformation theory and using Navier's solution with Genetic Algorithm to approach the current objective. A program written with MATLAB to find best stacking sequence and ply angles that give minimum deflection, and the results comparing with ANSYS.

This research deals with a very important subject as it tries to change the theoretical and scientific heritage and some professional rules adopted in the newsroom. Most media students have difficulties in writing news for press correctly. The researcher tries to identify the compatibility of what is published in local news agencies with professional and academic standards.
The research finds detailed editorial rules for a number of news formats which will play an important role in writing news for press easily, especially for the beginners and newcomers. Also, it discovers a new fact denying the beliefs of some researchers and writers in not having news conclusion in news edited according to the inverted pyramid pattern.
The re

The traditional centralized network management approach presents severe efficiency and scalability limitations in large scale networks. The process of data collection and analysis typically involves huge transfers of management data to the manager which cause considerable network throughput and bottlenecks at the manager side. All these problems processed using the Agent technology as a solution to distribute the management functionality over the network elements. The proposed system consists of the server agent that is working together with clients agents to monitor the logging (off, on) of the clients computers and which user is working on it. file system watcher mechanism is used to indicate any change in files. The results were presente

The present research aimed to test the imagination of children, and may build sample consisted of (400) a baby and child, selected by random way of four Directorates (first Resafe, second Resafe ,first alkarkh , second alkarkh), in order to achieve the objective of research the tow researchers have a test of imagination and extract the virtual and honesty plants distinguish paragraphs and paragraphs and difficulty factor became the test consists of (32), statistical methods were used (Pearson correlation coefficient, coefficient of difficult passages, highlight paragraphs, correlation equation, an equation wrong Standard) the tow researchers have a number of recommendations and proposals.

In this study, we have created a new Arabic dataset annotated according to Ekman’s basic emotions (Anger, Disgust, Fear, Happiness, Sadness and Surprise). This dataset is composed from Facebook posts written in the Iraqi dialect. We evaluated the quality of this dataset using four external judges which resulted in an average inter-annotation agreement of 0.751. Then we explored six different supervised machine learning methods to test the new dataset. We used Weka standard classifiers ZeroR, J48, Naïve Bayes, Multinomial Naïve Bayes for Text, and SMO. We also used a further compression-based classifier called PPM not included in Weka. Our study reveals that the PPM classifier significantly outperforms other classifiers such as SVM and N