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.
Iraqi EFL students face difficulties in writing composition, especially academic writing, which affects negatively their exam results. This study has been conducted in the Department of English at College of Education for Women, University of Baghdad, in order to identify first year EFL students’ incompetence in writing. This may enhance their achievement by some weekly writing activities. It deals with Iraqi EFL students’ difficulties in writing paragraphs such as descriptive, process, opinion, and factual paragraphs. The study aims to identify these difficulties and to suggest suitable solutions for them. The researcher perceives that it is necessary to enhance students’ skills in writing because it i
... Show MoreBackground: With the increasing demand on esthetic orthodontic appliances, discoloration of clear elastomeric chains and modules remains an issue which concerns both orthodontics and patients. This in vitro study was conducted to evaluate the effect of exposing stretched clear elastomeric chains from six different companies (Ortho Technology, Ormco, Ortho Organizer, American Orthodontics, Opal and G&H companies) to three types of dietary media (tea, coffee and turmeric). Materials and methods: A total of 960 lengths of six modules were cut from short type elastomeric chain; 160 pieces from each brand. The specimens were stretched 50%, placed on plastic boards, and incubated in water at 37°C for 1 day, 7 days, 14 days and 28 days. Once a
... Show MorePurpose – The Cloud computing (CC) and its services have enabled the information centers of organizations to adapt their informatic and technological infrastructure and making it more appropriate to develop flexible information systems in the light of responding to the informational and knowledge needs of their users. In this context, cloud-data governance has become more complex and dynamic, requiring an in-depth understanding of the data management strategy at these centers in terms of: organizational structure and regulations, people, technology, process, roles and responsibilities. Therefore, our paper discusses these dimensions as challenges that facing information centers in according to their data governance and the impa
... Show MoreLaser assisted skin wound closure offers many distinct advantages over conventional closure
techniques. The objective of this in vitro experimental study, carried out at the Institute of Laser for
Postgraduate Studies/Baghdad University, was to determine the effectiveness of 980 nm diode laser in
welding of human skin wounds. Multiple 3-4 cm long full thickness incisions in a specimen of human
skin obtained from the discarded panniculus of an Abdominoplasty operation were tried to be laser
welded using a 4 mm spot diameter laser beam from a 980 nm diode laser at different laser parameters
and modes of action. The tensile strength at the weld site was analyzed experimentally. Although laser
assisted wound welding did
The aim object of research is to show the computerized services library of Salahaldeen University in Erbil city in Iraq, so the research treatment all side of library such as building, location ,staff ,finance, resource collection and services ,we refer to. problem which face library such as administration and finance through the using Of case study method, reference source ,meeting , online comment and data record .The study focus develop in library departments, users services, management ,staff, the resource collection, building and location.
The study ending with many results and recommendation to develop the library services by using modern Information system to all users inside and outside the university and link them with other
In this research study theory to find the stress and emotion gases in the glass as a result of exposure to pulses of the laser beam has been the study using vehicles three major on-system axes cylindrical (r, 0, z), where I took three models of glass silica glass soda glass fused and shedtwo types of lasers where the study showed that the thermal stresses and emotions ...
Background: Since the periodontal disease Index of Ramfjord (Ramfjord index) can potentially shorten the examination time by almost half, many studies evaluated Ramfjord teeth in predicting full-mouth periodontal status of an adult population. The aim of this study was to evaluate the benefit of Ramfjord teeth in predicting the full-mouth clinical attachment level of an adult population in patients attending the college of dentistry- Baghdad University. Materials and methods: The study participants were 100 patients with age range from 30-60 years old which represent group zero. The patients were divided into three main groups according to the age of the patients. Group I and group II each of them composed of 30 patients while group III co
... Show MoreAbstract This dissertation examined the policy of American settlers toward Native peoples in the United States as one of the most complex issues in modern American history, as it was closely connected to the emergence of the new state and to the political, military, and economic transformations that followed the War of Independence, this policy developed within an expansionist context characterized by the pursuit of control over land and resources and the reorganization of geographical space in ways that served settler interests, in contrast to the marginalization of Indigenous presence and the erosion of their political and social systems, historical evidence demonstrated that relations between the two sides did not rest on fixed foundatio
... Show MoreAbstract:
The internal audit is considered the safety valve for senior management in all institutions. It aims to protect property, and raise the efficiency and effectiveness of the administrative performance, by following up on compliance with laws and instructions and the application of regulations in a way that increases the administrative performance of the department. The internal audit is possible to determine Weaknesses or imbalances in the administrative performance. To achieve this goal, an analytical descriptive methodology was adopted. The Baghdad Health Department / Al-Rosana was considered as society for this s
... Show MoreThe official spokesperson considered responsible for the transmission of information and communication messages that convey the government’s view on the various political and economic issues that affect the public opinion towards the performance achieved by the various governmental institutions and for the purpose of communicating with the media in a positive and effective manner, a number of institutions in the world in general and in Iraq in particular have nominated a spokesman to coordinate the efforts and the dissemination of news and the preparation of press conferences to contribute to the achievement of a positive and effective level between the government and the media, so this study has tackled to deal with the credibility of
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