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.
The research involved a rapid, automated and highly accurate developed CFIA/MZ technique for estimation of phenylephrine hydrochloride (PHE) in pure, dosage forms and biological sample. This method is based on oxidative coupling reaction of 2,4-dinitrophenylhydrazine (DNPH) with PHE in existence of sodium periodate as oxidizing agent in alkaline medium to form a red colored product at ʎmax )520 nm (. A flow rate of 4.3 mL.min-1 using distilled water as a carrier, the method of FIA proved to be as a sensitive and economic analytical tool for estimation of PHE.
Within the concentration range of 5-300 μg.mL-1, a calibration curve was rectilinear, where the detection limit was 3.252 μg.mL
A simple, rapid and sensitive method for the analysis of Atenolol in pure and pharmaceutical preparation as an alternative analytical procedure were developed by continuous flow injection analysis via turbidimetric (T180o) and scattered light effect at two opposite position (2N90o). The method is based upon the formation of white precipitate for the ion pair compound by phosphomolybidic acid with Atenolol in aqueous medium. The precipitate is measured via the attenuation of incident light and scattering of the incident light in two opposite direction namely +90o and -90o angle were measured. Chemical and physical parameters were investigated. The linearity of Atenolol is ranged from (0.1-11) mmol.L-1, with correlation coefficient r=0.993
... Show MoreAwsaj (Lycium barbarum) is a plant belong to family Solanaceae serves as a good source of bioactive compounds like phytosterols which have many important biological activity. Literature survey available so far revealed that there was no studies about Iraqi wild Awsaj phytosterols especially B-sitosterol, there for the objective of this study was to examine the efficiency of ultrasound assisted extraction (probe and bath) as compared to the conventional (Soxhlet) extraction method for extraction of phytosterols especially B-sitosterol from fruits, leaves, stems and roots of Iraqi wild Awsaj plant. This goal was achieved by comparing the extraction mass yield, also by a quick and easy approach for identification and quantification of bioac
... Show MoreFour samples of the Se55S20Sb15Sn10 alloy were prepared using the melting point method. Samples B, C and D were irradiated with (6.04×1010, 12.08×1010 and 18.12×1010 (n.cm-2s -1 ) of thermal neutron beam from a neutron source (241Am-9Be) respectively, while sample A was left not irradiated. The electrical properties were assessed both before and after the radiation. All irradiated and non-irradiated samples show three conduction mechanisms, at low temperatures, electrical conductivity is achieved by electron hopping between local states near the Fermi level. At intermediate temperatures, conduction occurs by the jumping of electrons between local states at band tails. At high temperatures, electrons transfer between extended stat
... Show MoreQuinolones L1 (ciprofloxacin) are manufactured wide range anti-infection agents with great oral ingestion and magnificent bioavailability. Because of the concoction capacities found on their core (a carboxylic corrosive capacity at the 3-position) and much of the time an essential piperazinyl ring (or anothertN-heterocycle) at the 7-positionh and a carbonylvoxygenc atomi atothel 4-positioni) quinolones bind metal particlesiframing buildings which can go about as bidentate. Bidentateiligands L2=2-phenyl-2-(P-methoxy anilinee) acetonitrilel was set up by the response of Primiryiaminejwithjbenzaldehyde, in nearness of potassiumbcyanidej and acidicimedia . Theimetalledifices were portrayed by the miniaturized scale component examination (C.H
... Show MoreThis study was carried out in the laboratories of fish and animal resource center-Agricultural Research Directorate for the period between 1/3-26/5/2015 to study the effect of total and partial substitution of white corn (WC) Sorghum bicolor germinated for different period and additive mixture of probiotic & diet enzymes of yellow corn (YC) Zea mays in common carp Cyprinus carpio L. diets. The fish fed on experimental diets contained two levels of substitution germination WC with three different periods and not germination with 0.5% mixture of probiotic+diet enzymes (50% and 100%) from YC. A 11 experimental diets were formulated, diets 1 and 2 used raw WC without germinate at two substitution levels of 50% and 100% respectively of YC
... Show MoreThe ascorbic acid content of juices of some fruits and pharmaceutical tablets of Vitamin C was determined by a homemade apparatus of DIE technique using a thermocouple as heat sensor. The method is simple, speed, low cost and the different types of turbid, colored samples can be analyzed without any problem. The results were of a valuable accuracy and precision, and the recovery of results was with acceptable values
This research work aims to the determination of molybdenum (VI) ion via the formation of peroxy molybdenum compounds which has red-brown colour with absorbance wave length at 455nm for the system of ammonia solution-hydrogen peroxide-molybdenum (VI) using a completely newly developed microphotometer based on the ON-Line measurement. Variation of responses expressed in millivolt. A correlation coefficient of 0.9925 for the range of 2.5-150 ?g.ml-1 with percentage linearity of 98.50%. A detection limit of 0.25 ?g.ml-1 was obtained. All physical and chemical variable were optimized interferences of cation and anion were studied classical method of measurement were done and compared well with newly on-line measurements. Application for the use
... Show MoreHedging is a linguistic avoidance of full commitment or precision. It is the use of a vague language. The main objectives of this study are to
... Show MoreThe purpose of this study was to find out the connection between the water parameters that were examined in the laboratory and the water index acquired from the examination of the satellite image of the study area. This was accomplished by analysing the Landsat-8 satellite picture results as well as the geographic information system (GIS). The primary goal of this study is to develop a model for the chemical and physical characteristics of the Al-Abbasia River in Al-Najaf Al-Ashraf Governorate. The water parameters employed in this investigation are as follows: (PH, EC, TDS, TSS, Na, Mg, K, SO4, Cl, and NO3). To collect the samples, ten sampling locations were identified, and the satellite image was obtained on the
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