Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq. Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021) Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both markets. Findings: The result of the study indicates that companies listed in the two markets exercise Earnings Management. Practices for managing earnings are used to either enhance, decrease, or balance out earnings. Research, Practical & Social implications: the approaches to Earnings Management take considerably different directions. As a result, the trend in Tunisia was among of profit growth. in contrast, the companies listed in (ISE) engage in Earnings Management with the intent of cutting profits. The evident indecait that taxation on businesses, political pressure from governments, and other factors may all be contributing factors to rising or falling earnings management practies. Originality/value: the fact, our current study is the first to compare earnings management in companies operate in both the markets of Tunisia and Iraq.
Learning the vocabulary of a language has great impact on acquiring that language. Many scholars in the field of language learning emphasize the importance of vocabulary as part of the learner's communicative competence, considering it the heart of language. One of the best methods of learning vocabulary is to focus on those words of high frequency. The present article is a corpus based approach to the study of vocabulary whereby the research data are analyzed quantitatively using the software program "AntWordprofiler". This program analyses new input research data in terms of already stored reliable corpora. The aim of this article is to find out whether the vocabularies used in the English textbook for Intermediate Schools in Iraq are con
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Public relations are amongst the social sciences that rely on scientific methods in achieving new knowledge or resolving existing problems by means of its scientific researches that are often applied and require a classification in terms of their results’ analysis. It also requires subtle statistical processes whether in constructing their material or in analyzing and interpreting their results.
This research seeks to identify the relation between public relations and statistics, and the significance a researcher or practitioner in the domain of public relations should assign to statistics being one of the important criteria in identifying the accuracy and object
... Show MoreLaser scanning has become a popular technique for the acquisition of digital models in the field of cultural heritage conservation and restoration nowadays. Many archaeological sites were lost, damaged, or faded, rather than being passed on to future generations due to many natural or human risks. It is still a challenge to accurately produce the digital and physical model of the missing regions or parts of our cultural heritage objects and restore damaged artefacts. The typical manual restoration can become a tedious and error-prone process; also can cause secondary damage to the relics. Therefore, in this paper, the automatic digital application process of 3D laser modelling of arte
The aim of the research is to provide an analytical study to promote financial inclusion in Iraq by clarifying the opportunities and challenges of the economic and demographic situation in Iraq, studying the structure of the financial system and introducing non-bank financial institutions operating in Iraq, and using the descriptive approach. Analytical in the study of the phenomenon of research, the research reached a number of conclusions, the most prominent of which were:
- Iraqi society is a young society.
- The majority of the population is 70 percent. They live almost in urban areas.
- The coverage of bank branch networks is concentrated in only four provinces, leaving other provinces outside financial
The following study was conducted to investigate the correlation between the expression of three different genes (NOB1, DDX47, CD101( with the occurrence and development of chronic myeloid leukemia (CML) in Iraq. The difference in the expression of these genes between patients and healthy controls was studied. Moreover the correlation of age and gender with CML occurrence and comparing with control was also examined. Results showed significant increases in mean of gene expression level (ΔCt) of patient groups for all genes compared to the corresponding ΔCt means in control group, also the gene expression folding (2-ΔΔCt) reflect significant differences in the expression of these genes and CD101, mRNA showed the highest level in CML pati
... Show MoreGypsiferous soil deposits (Gypcrete) are weakly consolidate earthy mixture of secondary gypsum, sand and clay. It is formed in arid and semi- arid area with annual precipitation rainfall less than 400mm. These sediments occur in surface and subsurface in region of little rainfall and rapid evaporation. This research deals with the study of gypcrete in Alexandria to improve the mineralogical and geochemical properties of the gypcrete. The gypcrete soil is used as raw material to produce the plaster for building purposes. Three samples of gypcrete were chemically and geochemically analyzed. The common mineral is howed in 0-0.5m Gypsum followed by Calcite in 0-1m and Quartz in 1-1.5m due to leaching and infiltration by rainfall as well as it
... Show MoreThe current study included a detail morphological study of all parts of the species Ipomoea carnea Jacq. (Convolvulaceae) cultivated in different gardens, the roots, stems, leaves, flowers and fruit were studied in detail, also the pollen grains were studied and there are photographs for all the parts were putted.
Iraqi oil crudes have some of the physical and chemical characteristics that distinguish it from other types of oil crudes in the world. Some of these features such us molecular composition, rheological, viscosity and emulsions are studied carefully by researchers. In this work, a comparative study of the linear and the non-linear optical properties for typical heavy and light crude oils of Iraqi origin was studied utilizing Z-scan technique. The He -Ne laser of wavelength 632.8 nm had been used for this purpose. These samples were collected from Basra and Kut oil fields. The values of the non-linear refractive index (n2), non-linear absorption coefficient (β), and third-order electrical susceptibility (χ3) were e
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