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An empirical study to detect agency problems in listed corporations: The emerging market study
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The aim of this paper is to shed the light on the concepts of agency theory by measuring one of the problems that arise from it, which is represented by earnings management (EM) practices. The research problem is demonstrated by the failure of some Iraqi banks and their subsequent placement under the supervision of the Central Bank of Iraq, which was attributed, in part, to the inadequacy of the agency model in protecting stakeholders in shareholding institutions, as well as EM, pushed professional institutions to adopt the corporate governance model as a method to regulate the problem of accounting information asymmetry between the parties to the agency. We are using the Beneish M-score model and the financial analysis equations in the Beneish model for bank data for both the income statement and the financial position to do so. The sample includes 30 Iraqi banks listed on the Iraq Stock Exchange from 2014 to 2017, with the goal of inferring agency problems through EM practices. The results show that there are problems for the agency in the research sample banks throughout the research periods, and the percentages of those problems vary from one year to another. Apart from detecting agency problems, the art of financial ratios that have been used can be useful for auditors in conducting financial analyses, and thus they can be used as tools to detect fraud, given those agency problems resulting from profit manipulation are only aspects of fraud in the financial statements.

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Publication Date
Mon May 09 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Choosing the Planning Aggregate Production strategy of the Organization of service - A Case Study in Baghdad hotel: Choosing the Planning Aggregate Production strategy of the Organization of service - A Case Study in Baghdad hotel
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Constitute a planning problem on the basis of personal experience and self-governance in the service organizations away from quantitative scientific method in planning an anchor and a platform, who made a recent research study, analysis and interpretation through scientific methodology adopted which formed its contents, The research aims to identify the true reality of production planning in service organizations, specifically in the Baghdad Hotel as a society to look, in order to assess the best strategy through the standard cost of the strategies of tracking and settlement to cope with developments on services demand changes, Search results confirmed that the settlement rates of production strategy is the best strategy in accordance wi

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Electronic payment methods used for salary resettlement and its impact on improving the mental image of customers: an applied study of the opinions of a sample of (private) commercial banks 'customers contracting with the Ministry of Higher Education and Scientific Research to localize employees' salaries
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The research seeks to identify the contemporary events that face the use of electronic payment methods to localize the salaries of state employees and its impact in enhancing the mental image of customers, and to achieve this purpose from the fact that a questionnaire was designed and distributed to an optional sample of (31) individual customers (employees) dealing With the researched private banks, it has been analyzed and reached a number of conclusions and recommendations, the most prominent of which is the lack of modernity of electronic payment methods by customers, which is reflected in the mental image of customers and the achievement of their satisfaction, in the Emiratization project for salaries needs an advanced leade

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Organizational Change in the Development of the Insurance Service: (applied study in The National Insurance Company)
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تشهد بیئة الأعمال المعاصرة جملة من التغیرات والتطورات التكنولوجیة وتزایداً في حدةالمنافسة، وأتساع الفجوة بین العاملین والإدارة ، وقدرة الإدارة على التمییز بین الموظفین، والمشاركة فيإتخاذ القرارات، الامر الذي یلقي على عاتق شركة التأمین إجراء التغییر التنظیمي لتحقیق تطور فيالخدمات التأمینیة التي تقدمها للجمهور من تنوع التغطیات التأمینیة )الوثائق( والسرعة في تسویةالتعویضات وغیرها من الانشطة التي تمارسه

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Publication Date
Tue Jan 17 2023
Journal Name
International Journal Of Online And Biomedical Engineering (ijoe)
An Image Feature Extraction to Generate a Key for Encryption in Cyber Security Medical Environments
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Cyber security is a term utilized for describing a collection of technologies, procedures, and practices that try protecting an online environment of a user or an organization. For medical images among most important and delicate data kinds in computer systems, the medical reasons require that all patient data, including images, be encrypted before being transferred over computer networks by healthcare companies. This paper presents a new direction of the encryption method research by encrypting the image based on the domain of the feature extracted to generate a key for the encryption process. The encryption process is started by applying edges detection. After dividing the bits of the edge image into (3×3) windows, the diffusions

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Publication Date
Thu May 31 2012
Journal Name
Journal Of Baghdad College Dentistry
An evaluation of water absorption of Giomer in comparison to other resin-based restorative materials
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Background: Polymeric composites have been widely used as dental restorative materials. A fundamental knowledge and understanding of the behavior of these materials in the oral cavity is essential to improve their properties and performance. The goal of this study was to measure water sorption of four composite resins containing different filler and resin matrix contents. Materials and method: Resin composite specimens giomer (Beautifil II) Filtek™ P90, Filtek™ Z350 XT, and Tetric N Ceram were prepared in a cylindrical mould of 3mm thickness and 6mm diameter (n=10) and light cured . All specimens placed in silica-gel desiccators at 37˚C for seven days, a constant weight was obtained. All samples were immersed in deionized distill

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of The College Of Education For Women
Applying Decisions’ Theory to choose an Alternative Factor for Spatial Development in Holy Karbala Governorate
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It is very well known in the planning publications that when creating spacing development to a region or sub-region, it can be able to make more than an alternative consisting with the strategic directions overtaken from the actual development of region and the situational and developmental objectives needed. However, the difficulty facing the situational planning is in selecting one of these alternatives to be the best in order to make a balanced situational re-structure, and achieving the economic, social and civil objectives. The developmental situation elements in the regions and governorates, including (Karbala) impose themselves as situational power which implies the process of re-structural arrangement where the situational develo

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using stress tests to manage credit concentration risks: An applied research in Sumer Commercial Bank
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The research aims to identify banking stress tests, which is one of the modern and important tools in managing banking risks by applying the equations of that tool to the sample. The banking sector considered one of the most vulnerable to sudden and rapid changes in an unstable economic environment, making it more vulnerable. Therefore, it is necessary to establish a special risk management section to reduce the banking risks of the banking business that negatively affect its performance.

The research concluded that there is a direct relationship between stress tests and risk management, as stress tests are an essential tool in risk management. They also considered a unified approach in managing bank risks that helps the bank to

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Publication Date
Mon Jun 05 2023
Journal Name
Al-khwarizmi Engineering Journal
Citric Acid Production: Raw Material, Microbial Production, Fermentation Strategy and Global Market: Critical Review
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Citric acid is an essential ingredient for the manufacture of (12) key industrial chemicals. Citric acid use is increasing steadily with a high annual growth rate as a result of the development of ever more sophisticated applications. Citric acid is widely utilized in the food and pharmaceutical industries due to its low toxicity when compared to other acidulous. Other uses for citric acid can be found in cleaning supplies and detergents. Based on information from a review of the literature, Citric acid production substrates and methods for surface fermentation, submerged fermentation, solid-state fermentation, and international market expansion are all covered in the current review study. Finally, there is still much to learn about the

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Al-mansoor College
An Improvement to Face Detection Algorithm for Non-Frontal Faces
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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
On Fully Stable Banach Algebra Modules Relative to an Ideal
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In this paper, the concept of fully stable Banach Algebra modules relative to an ideal has been introduced. Let A be an algebra, X is called fully stable Banach A-module relative to ideal K of A, if for every submodule Y of X and for each multiplier ?:Y?X such that ?(Y)?Y+KX. Their properties and other characterizations for this concept have been studied.

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