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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 Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Gingival microleakage of composite restorations with different bonding protocol in class II cavity treated with chlorhexidine (an in-vitro study)
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ABSTRACT Background: One of the challenges to use chlorhexidine is its effect on the amount of microleakage after restoration; however, use of the materials with antibacterial properties after tooth preparation and before restoration has been widespread. The objective of this, in-vitro, study was to evaluate the influence of consepsis (chlorhexidine gloconate disinfectant) application on microleakage in class II cavities restored with light cured composite using universal adhesive system; etch and rinse technique –self etch technique. Materials and Methods: Forty class II cavities were prepared on mesial and distal surfaces of 20 non-carious mandibular third molars. The cavities were divided into four groups; (n =10 for each group).

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Publication Date
Mon Jun 15 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Antibacterial Effect of Aqueous and Alcoholic Propolis Extracts on Aggregatibacter Actinomycetemcomitans in Patients with Chronic Periodontitis (An In-vitro Study)
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Background: Propolis has received great interest because of its wide range antimicrobial activity. Propolis also called (bee glue) due to its collection by (Apismellifera) honeybees from various plants resinous substance. The aim of this study was to determine the antibacterial effect of propolis extracts (aqueous and alcoholic) on anaerobic periodontal pathogen namely Aggregatibacteractinomycetemcomitans. Materials and Methods: Strains of Aggregatibacter actinomycetemcomitans wasisolated from pockets of systemically healthy patients aged between 35-55 years old suffering from chronic periodontitis with pocket depths of 5-6 mm, the bacteria cultured on special blood Agar plates solid media. Propolis was extracted by using water and alcohol.

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Publication Date
Thu Feb 07 2019
Journal Name
Iraqi Journal Of Laser
An In Vitro Histological Study of Human Skin Wound Soldering Using 980 nm Diode Laser in Continuous versus Pulsed Modes.
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Laser skin wound soldering offers many distinct advantages over conventional closure and laser welding techniques. Objective : to compare the histological effects of human skin wound soldering using 50 % human albumin solder and compound charcoal photosensitiser with 980 nm diode laser acting in various modes of action and parameters. Study Design/Materials and Methods: In this in vitro experimental study , Multiple 3-4 cm long full thickness incisions in a specimen of human skin were soldered using a 4 mm spot diameter beam of 980 nm diode laser(at different laser parameters and modes of action) with 50 % human albumin solder mixed with the compound charcoal at 5 % W/V concentration .After obtaining a successful wound soldering , the wo

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Determines the application of smart tourism as an electronic commerce application in the form of B2C) to attract tourists to Saudi Arabia
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Abstract:

The study focused on the application of smart tourism as one of the applications of electronic commerce in the form of (B2C) to attract tourists to Saudi Arabia, where the tourism sector is one of the important sectors on which the Kingdom depends on the diversity of its economy.

The purpose of the research: With the issuance of tourist visas for the first time the study noted a deterioration in the case of Saudi tourist sites over the Internet, which do not live up to this great interest by the Saudi government for this sector, which became vital to them. The study tried to identify the reality of the Saudi tourist sites through the Internet in order to identify the sui

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of social audit in social performance an applied study of the views of a sample of managers and staff of Algerian business organizations
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            This research aims at clarifying the concept of social auditing, which is one of the most important reasons for its emergence is social responsibility accounting and its role in measuring the social performance of enterprises. The study also aimed to know how social auditing has an impact and its role in improving the social performance of business organizations, and the research refers to testing the hypotheses of an impact of social auditing on social performance through a commitment to social responsibility. The research sample consisted of 200 individuals from 20 Algerian business organizations and represented individuals who were researched in managers and em

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Publication Date
Fri Sep 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Investigating the impact of non-nutritive sweeteners on the antifungal potential of alcoholic and aqueous Eucalyptus extracts against salivary candida albicans (An in-vitro study)
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Background: Eucalyptus extracts and derivatives are natural substances with potent antimicrobial properties. This study investigated the in- vitro effects of non-nutritive sweeteners on the antifungal activity of alcoholic and aqueous Eucalyptus extracts against Candida albicans, a common oral pathogen. Materials and Method: Ten isolates of Candida albicans were isolated from dental students’ salivary samples. The alcoholic and aqueous extracts were prepared from fresh Eucalyptus leaves using maceration. The sensitivity of Candida albicans isolates to various concentrations of Eucalyptus extracts ranging from 50 to 250 (mg/mL) was evaluated via agar well diffusion method, while the agar streaking method  was used to assess the minimum

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Publication Date
Sat Jun 04 2022
Journal Name
Al–bahith Al–a'alami
Digital public relations and its role in prioritizing the masses: An analytical study of the United Nations website : (A paper extracted from a PhD dissertation)
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This paper aims to identify how the United Nations works through its website in prioritizing audiences towards international issues، by identifying the digital PR mechanisms used in digital PR contents in prioritizing audiences towards the international issues they deal with. To achieve the objectives of this paper, the researcher used the survey method and content analysis tool with a view to identifying the ranking of international issues on the website of health، peace and security، humanitarian assistance، human rights، women، migrants، refugees and displaced persons، economic development، United Nations affairs، culture and education، environment and climate، sustainable development, and law and crime prevention. One of

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Publication Date
Wed Jun 01 2022
Journal Name
International Journal Of Research In Social Sciences And Humanities
THE EFFECT OF SPECIAL EXERCISES IN THE DEVELOPMENT OF THE MOMENTARY BIOMECHANICAL STRENGTH OF THE SKILL OF THE TWO REAR AIR CORES ON THE PARALLEL DEVICE IN THE TECHNICAL GYMNASTICS OF THE EMERGING PLAYERS
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Gymnastics is one of the most interesting games in terms of organizing various world championships and tournaments. Their basic skills and their technical development, especially those with high difficulty levels that rely on basic and complex skills, are the basic skills of gymnastics are the main pillar to be developed and therefore high-difficulty skills will not depend on basic skills, which should reach the stage of the automatic mechanism. Retention) in order to move on to training and developing another skill for the difficulty of movements as well as the smooth flow of performance, ie the degrees of difficulty of each skill specific to your gym and The researcher used the experimental method and The research community determin

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Publication Date
Wed May 15 2024
Journal Name
International Journal Of Religion
(The Importance of Knowledge and Work in Islamic Thought) A Study of the Stages of Spiritual Purification According to Imam Al-Ghazali
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Science occupies great importance in Islamic thought. Science and learning are considered an essential part of Islamic teachings, and this importance appears in several aspects,Among them is thatScience as a means of understanding religion :Science is a means of understanding the teachings of the Islamic religion. Islam encourages thinking and rational research to understand the Holy Quran and the Sunnah of the Prophet, enabling Muslims to direct their lives and actions in accordance with the directives of their religion,And also to encourageResearch :Islam encourages scientific research and the use of reason in understanding the nature of the universe and God’s signs in it. Muslims are encouraged to study the natural and social s

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Publication Date
Wed Apr 01 2020
Journal Name
Iop Conference Series: Earth And Environmental Science
Study for the Informal Settlement Supposed to Be Distributed by the Iraq Government for Poor People in Baghdad City - Republic of Iraq
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This paper set forth the spatial suitability of the informal settlement supposed to be distributed by the Iraqis government to poor people. The Iraqi government identified 9 locations of informal settlement in Baghdad city and acceptance it as a reality as a help for them to getting home. In this paper I discovered the suitability of those locations which one will be suitable more than others for living. The analysis process was applied using the GIS environment – spatial analysis. According to the results, It has been identified as the most important measures to identify which one of these areas suitable for development for housing by using some criteria (Distance from the city center, Proximity from transport routes, Proximity of high v

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