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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 Jun 15 2015
Journal Name
Translation Studies
Difficulties Encountered By EFL Iraqi Undergraduate Students in Handling Subordinate Clauses الصعوبات التي يواجهها طلبة المرحلة الجامعية العراقيون من دارسي اللغة الإنكليزية كلغة أجنبية في استخدام الجمل التابعة
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this paper consists of three sections, Section one deals with the most important difficulties and characteristics of English subordinate clauses whereas section two tackles the difficulties faced by the Iraqi EFL students at the third year in the Department of English, College of languages, University of Baghdad in recognizing and producing the subordinate clauses submitting them to a test consisting of two questions (recognition and production). Finally, some pedagogical recommendation of the findings can be found in section four.

Publication Date
Thu May 13 2021
Journal Name
Al-kindy College Medical Journal
Vitamin D deficiency/ insufficiency and some of its related factors in a sample of Iraqi pregnant women and their neonates at Al-Elwiya Maternity Teaching Hospital during 2019
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Background: Vitamin D deficiency/ insufficiency is common in different age groups in both genders especially among pregnant women and neonates where it is associated with several adverse outcomes including preeclampsia and preterm delivery.   Objectives: To assess the extent of vitamin D deficiency/ insufficiency among mothers and their neonates and some factors related to it and identify some adverse outcomes of the deficiency/ insufficiency on neonates (preterm birth and low birth weight). Subject and Methods: A cross-sectional study was conducted on 88 Iraqi pregnant women and neonates admitted to “Al-Elwiya teaching hospital for maternity” in Baghdad- Al-Rusafah from 1st of June 2019 to 31st of August 2019. Dat

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Publication Date
Thu May 13 2021
Journal Name
Al-kindy College Medical Journal
Vitamin D deficiency/ insufficiency and some of its related factors in a sample of Iraqi pregnant women and their neonates at Al-Elwiya Maternity Teaching Hospital during 2019
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Background: Vitamin D deficiency/ insufficiency is common in different age groups in both genders especially among pregnant women and neonates where it is associated with several adverse outcomes including preeclampsia and preterm delivery.  

Objectives: To assess the extent of vitamin D deficiency/ insufficiency among mothers and their neonates and some factors related to it and identify some adverse outcomes of the deficiency/ insufficiency on neonates (preterm birth and low birth weight).

Subject and Methods: A cross-sectional study was conducted on 88 Iraqi pregnant women and neonates admitted to “Al-Elwiya teaching hospital for maternity” in Baghdad- Al

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Publication Date
Wed Jan 01 2014
Journal Name
Department Of Bioengineering And Sciences
1 T.R. KAHRAMANMARAŞ SÜTÇÜ İMAM UNIVERSITY GRADUATE SCHOOL OF NATURAL AND APPLIED SCIENCE Cloning and overexpression of Lactobacillus acidophilus bile salt hydrolase A gene (bshA) in Escherichia coli
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The bile salt hydrolase gene (bshA), encoding bile salt hydrolase enzyme (EC 3.5.1.24) from probiotic isolate Lactobacillus acidophilus Ar strain which is responsible for assimilation cholesterol were studied in the present work. About 801 bp in length DNA fragment of Lb. acidophilus Ar strain was amplified by PCR techniques. Two restriction sites (PstI/SacI) were added to each end of that fragment for manipulation of DNA during cloning. Amplified fragment inserted into pJET1.2\blunt end vector and pMG36e vector respectively. pJET1.2\blunt end vector is overexpression plasmid for E. coli MC1022, and pMG36e vector is a shuttle vector which is able to replicate in both E. coli and lactic acid bacteria. The resulted constructs were named as pJ

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Publication Date
Fri Dec 07 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effects of Aldosterone, Osteoprotegerin and Fibroblast Growth Factor-23 and Some Biochemical Markers in Chronic Kidney Disease Patients (Stage II-IV) among Patients with or without Cardiovascular Events
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Chronic Kidney Disease (CKD) is a public health problem and many studies support the link between kidney dysfunction and cardiovascular events.  Aldosterone has been shown for decades that a plasma aldosterone concentration is elevated in CKD. Whilst, Osteoprotegerin (OPG), after its capacity to protect bone, also osteoprotegerin is elevated in patients with chronic kidney disease (CKD), where it could predict the deterioration of kidney function, cardiovascular, vascular events and all-cause mortality. On the other hand, fibroblast growth factors (FGFs), in patients with CKD, its levels seem to increase progressively as kidney function worsens. The aim of the present study is to assess the correlations between serum osteoprotegerin

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Publication Date
Tue Jan 24 2023
Journal Name
Archives Of Razi Institute
PCR-RFLP Analysis of Insulin-Like Growth Factor 2 Gene Polymorphisms in Two Commercial Broiler Chicken Strains (Cobb 500 and Hubbard F-15) and Their Associations with Performance Traits
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The present research aimed to study the polymorphisms of the chicken insulin-like growth factor 2 (IGF2) in two commercial broiler breeds (Cobb 500 and Hubbard F-15). In total, 300 avian blood samples were obtained. The genomic DNA was isolated using a fast salt-extraction technique. Moreover, polymerase chain reaction (PCR) was used to amplify 1146 bp fragments of the gene. The amplified fragments were subjected to restriction enzyme digestion using the HinfI endonuclease enzyme, and the digested products were separated on a 2% agarose gel. The findings indicated that there were two alleles, T and C, for the target locus, with frequencies of 73.3% and 26.7%, respectively. Three distinct genotype variations, TT, TC, and CC, were found, with

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Publication Date
Mon Jan 01 2018
Journal Name
Effect Of Silicon Calcium, Boron On Proline And Relative Watiop Conference Series: Materials Science And Engineering
Effect of silicon calcium, boron on Proline and relative water contents in Apple leaves Salim, Q.T., Joody, A.T. IOP Conference Series: Materials Science and Engineering, 2018, 454(1), 012179
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Publication Date
Mon Mar 31 2025
Journal Name
International Journal Of Corrosion And Scale Inhibition
Enhancing of corrosion protection properties of stainless steel 316L using chemically synthesized thin film poly(pyrrole-co-p-toluidine) coating on SS316L surface in a 3.5 wt.% NaCl medium
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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Research In Pharmacy
Phytochemical constituents of ethyl acetate fraction of both roots and leaves of Sansevieria triafasciata cultivated in Iraq and assessment of its anti-proliferative effect on breast cancer cell line
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Publication Date
Wed May 01 2024
Journal Name
Journal Of Physics: Conference Series
Analyze the Structure and Electrical Properties of PbBr<sub>2</sub> Ca<sub>1.9</sub>Sb<sub>0.1</sub>Cu<sub>3</sub>O<sub>8+</sub> <sub>δ</sub> Superconducting Gamma Irradiation
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The purpose of the current work was to evaluate the effect of Radiation of Gamma on the superconducting characteristics of the compound PbBr2Ca1.9Sb0.1Cu3O8+δ utilizing a 137Cs source at doses of 10, 15, and 20MRad. Solid state reaction technology was used to prepare the samples. Before and after irradiation, X-ray diffraction (XRD) and superconductor properties were examined. Results indicated that the tetragonal structure of our chemical corresponds to the Pb-1223 phase with an increase in the ratio c/a as a result of gamma irradiation. (Tc (onset) ) and on set temperature Tc (offset)) were also dropping from 113 to the 85.6 K and 129.5 to 97 K, respectively, for a transition temperatu

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