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.
One of topics that occupied alarge area in Iraqi society at the moment is the issue( of tribal separation and its relation to the organization of the community ) so we see in the civilizations and heritage of each community aset of provisions and laws that take the form of status customary or religious it is indicative of the great interest in Iraqi society in cotrolling the behavior of individuals to comply with values and social laws and become their behavior is consistent with the behavior of the total and adhere to the social values and be productive individuals within the subject and this can only be achieved from the social co
... Show MoreThe historical person study as a personality to the AL- Bazargan, one of the important
studies, is the shed light on the character had an effect of the political life in Iraq, an important
historical era involved many events, coincided with a national and historical by this personal
at the events successive positions that stage of the history of Iraq, especially if we know,
strongly his loyalty to the homeland and the earth, and intense hatred for any occupation or
colonization desecrate the land...
This was evident during his participation and his supervisor in 1920 liberal revolution
against the British occupation, and urged the need for adherence to the principles of
independence, and the emphasis on the nation
Background: the condition of hallux valgus is considered as the most common deformities affecting females more than males, characteristically manifested as lateral deviation of the big toe and widening of first and second inter -metatarsal angle with a deformity of second toe in some severe cases. Objective: to make a radiological and clinical assessment of two surgical methods of osteotomy used in treatment of hallux valgu and to compare between them: first one is the distal dome osteotomy, and second one is a distal wedge metatarsal osteotomy. Patients and methods: a total of 36 feet of 28 patients suffer from hallux valgus, with mean age of 50.3 years were included in this study, followed for 6- 30 months ( mean follow-up of 8.8 months).
... Show MoreNon-additive measures and corresponding integrals originally have been introduced by Choquet in 1953 (1) and independently defined by Sugeno in 1974 (2) in order to extend the classical measure by replacing the additivity property to non-additive property. An important feature of non –additive measures and fuzzy integrals is that they can represent the importance of individual information sources and interactions among them. There are many applications of non-additive measures and fuzzy integrals such as image processing, multi-criteria decision making, information fusion, classification, and pattern recognition. This paper presents a mathematical model for discussing an application of non-additive measures and corresp
... Show MoreThe world is witnessing a remarkable development in the use of technology, which has made it an essential means of investment, especially in the field of management, which provided many of the facilities experienced by the institutions, including improving revenues, shortening time and saving labor. Islamic investment technology as a successful means of management and we touched on the Zakat Foundation as an application model.
The research aims to identify the role determined by the dimensions of marketing in the relationship represented by (trust in the relationship, commitment to the relationship, communication during the relationship) in how to contribute to the success of the industrial project management in Iraq as a case study in the General Directorate of Industrial Development. Their number is (50) workers, where the research problem centered on knowing the impact and importance of relationship marketing on the success of industrial project management. The descriptive analytical approach. Using SPSS and Amos, the researcher tested and analysed hypotheses about the relationship and the influence between the research variables through a questionnaire . Test
... Show MoreThe vast advantages of 3D modelling industry have urged competitors to improve capturing techniques and processing pipelines towards minimizing labour requirements, saving time and reducing project risk. When it comes to digital 3D documentary and conserving projects, laser scanning and photogrammetry are compared to choose between the two. Since both techniques have pros and cons, this paper approaches the potential issues of individual techniques in terms of time, budget, accuracy, density, methodology and ease to use. Terrestrial laser scanner and close-range photogrammetry are tested to document a unique invaluable artefact (Lady of Hatra) located in Iraq for future data fusion sc
Purpose: clarify the integrative relationship of strategic leadership skills and effective management and the role of those skills combined or individually in achieving effective management.
Research design: The researchers used the quantitative method by surveying a class sample from the heads of the executive departments in a group of Iraqi private banks, consisting of (106) individuals according to the (VUCA Prime) methodology for effective management and the ten skills model for Johansen. The questionnaire was analyzed using a model of the structural equation.
Findings: The most prominent results of the research were the presence of a weak ro
... Show MoreClean water supply is one of the major factors contributing significantly to society’s socio-economic transformation by improving living standards, health, and increasing productivity. It is imperative to plan and construct appropriate water supply systems in modern society, which supply various segments of society with safe drinking water according to their requirements to ensure adequate and quality water supply. In the current study, here was an attempt to develop a model for geographic information systems to manage the assets of the water distribution networks in the Karrada region and to evaluate the network geometrically, and from the results of the engineering analysis of the