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A Comparative Study to Reveal Earnings Management in Emerging Markets: Evidence from Tunisia and Iraq
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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.

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Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
The natural courses of keratometric, pachymetric and visual acuity outcomes during 1year follow up after corneal collagen cross-linking
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Background: As photochemical reaction that can stiffen the cornea, CXL is the only promising method of preventing progression of keratectasia such as KC and secondary ectasia following refractive surgery. The aim of CXL is to stabilize the underlying condition with a small chance of visual improvement. Objective: To show the sequences of changes in visual acuity and topographic outcomes during 1 year post CXL for patients with progressive Keratoconus.Type of the study: Cross sectional studyMethods: CXL procedure was done for 45 eyes with progressive KC. The following parameters had been monitored pre operatively, 1, 3, 6 and 12 months postoperatively: K apex, K2, corneal thickness at thinnest location, anterior and posterior elevation po

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Publication Date
Mon Jan 01 2018
Journal Name
Euphrates Journal Of Agriculture Science
Effect of Interaction Between Dietary Two Levels of Cumin (Cuminum cyminum) and Ginger (Zingiber officinale) on Japanese Quail performance
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The study was conducted to determine the effect of of cumin (Cuminum cyminum) and ginger (Zingiber officinale) powder on performance in Japanese quails. 630 bird (7 birds for each treatment) nine weeks of age were used. Experiment was continued for 12 weeks divided to six periods and the birds distributed randomly on nine combinations of cumin and ginger, three levels of each plant powder namely, 0, 0.5 and 1%. T1 (Control) contain the slandered diet (0% of cumin and 0% of ginger), T2: (0% of cumin and 0.5% of ginger), T3: (0% of cumin and 1% of ginger), T4: (0.5% of cumin and 0% of ginger), T5: (0.5% of cumin and 0.5% of ginger), T6: (0.5% of cumin and 1% of ginger), T7: (1% of cumin and 0% of ginger), T8: (1% of cumin and 0.5% of ginger),

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Al-nahrain University Science
Synthesis, Spectroscopic and Antibacterial Studies of N(4-amino phenyl)-N- ((pyridine-4-yl)methyl)Benzene-7,4-Diamine Complexes
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Publication Date
Tue Oct 13 2020
Journal Name
Biochem. Cell. Arch
PREPARATION, CHARACTERIZATION, SPECTROPHOTOMETRIC DETERMINATION OF THE FORMULA OF ACOORDINATION COMPLEX AND BIOLOGICAL STUDIES OF SULFAMETHOXAZOLE (ANTIBIOTIC) WITH TIN DICHLORIDE
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Sn(II) complex of the type, [Sn(SMZ)2]Cl2 was synthesized by the interaction of Sulfamethoxazole ligand and Tin Chloride, the complex was confirmed on the basis of results of elemental analyses, FT-IR, UV-Vis, molar conductance (Ëm). The elemental analysis data, suggests the stoichiometry to be 1:2 (metal: ligand) and determination of the formula of a coordination a complex formed between the Sn(II) ion and the SMZ using Job’s method of continuous variations. The study of (Ëm), indicated the electrolytic nature type 1:2. The [Sn(SMZ)2]Cl2 was screened for antibacterial activity against Gram-ve (Escherichia coli and Gram+ve (Staphylococcus aureus) and (Candida albicans) antifungal. The IR spectral data suggested that the coordination sit

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Publication Date
Sat Jun 13 2026
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 16, Nº. 6, 2021, Págs. 9-13
The effect of Competitive Fitness (cross fit) exercises on the lactic ability and some biochemical variables for weight trainees
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Autorías: Amwag Mohammed Ali Qasim, Ghassan Adeeb Abdulhasan. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 6, 2021. Artículo de Revista en Dialnet.

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Publication Date
Wed May 12 2010
Journal Name
Tikrit Journal Of Pure Science
Synthesis and Characterizationof Mn(II),Co(II),Ni(II) , Cu(II) Complexes with 2- ( 4- Antipyrene azo )-tyrosine Ligand.
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Coupling reaction of ( 4-amino antipyrene) with the (L- tyrosine ) gave the new azo ligand 2- ( 4- Antipyrene azo ) - tyrosine .Treatment of this ligand with metal ions (Mn(II) ,Co(II), Ni(II), and Cu(II) )in ethanolic medium in (1:2) (M:L) ratio yield a series of a neutral complexes of the general formula [M(L)2] . The prepared complexes were characterized using flame atomic absorption , FT.IR , UV-Vis spectroscopic and elemental microanalysis (C.H.N) as well as magnetic susceptibility and conductivity measurement

Publication Date
Mon Jan 01 2024
Journal Name
Jordanian Journal Of Computers And Information Technology
BEYOND WORDS: HARNESSING SPEECH SOUND FOR SPEAKER AGE AND GENDER DETECTION USING 1D CNN ARCHITECTURE WITH SELF-ATTENTION MECHANISM
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Beyond the immediate content of speech, the voice can provide rich information about a speaker's demographics, including age and gender. Estimating a speaker's age and gender offers a wide range of applications, spanning from voice forensic analysis to personalized advertising, healthcare monitoring, and human-computer interaction. However, pinpointing precise age remains intricate due to age ambiguity. Specifically, utterances from individuals at adjacent ages are frequently indistinguishable. Addressing this, we propose a novel, end-to-end approach that deploys Mozilla's Common Voice dataset to transform raw audio into high-quality feature representations using Wav2Vec2.0 embeddings. These are then channeled into our self-attentio

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of Some Methods for Estimating the Survival Function and Failure Rate for the Exponentiated Expanded Power Function Distribution
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     We have presented the distribution of the exponentiated expanded power function (EEPF) with four parameters, where this distribution was created by the exponentiated expanded method created by the scientist Gupta to expand the exponential distribution by adding a new shape parameter to the cumulative function of the distribution, resulting in a new distribution, and this method is characterized by obtaining a distribution that belongs for the exponential family. We also obtained a function of survival rate and failure rate for this distribution, where some mathematical properties were derived, then we used the method of maximum likelihood (ML) and method least squares developed  (LSD)

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Publication Date
Thu Dec 01 2022
Journal Name
Indian Journal Of Heterocyclic Chemistry
Design, Synthesis, Theoretical Studies, and Effect of N-Mannich Base Ciprofloxacin Derivatives on the Activity of Some Transfer Enzymes
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The present report depicts a convenient route for the synthesis of new N-Mannich bases from Ciprofloxacin (CP) drug. The synthetic route started from the reaction CP drug with 2-mercaptobenzimidazole to give compound [A], the N-Mannich bases analogs of CP [A1-A8] were prepared by the reaction of CP derivative [A] with primary and secondary amine derivatives. The structure of the analogs was confirmed by spectral (1 HNMR and FTIR) and analytical data. This study also includes calculations of total energy and electrostatic potential. In addition, this research aimed to determine the effects of CP derivatives on the activity of various transferase enzymes in sera, such as serum glutamic-oxaloacetic transaminase (GOT) and Glutamate Pyruvate Tra

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Scopus
Publication Date
Tue Jul 01 2025
Journal Name
Iraqi Journal Of Scientific And Industrial Research
Surface Morphology and Elemental Analysis of Al2O3 Thin Films Prepared by DC Reactive Sputtering Technique Using Different Gas Mixtures
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In this study, Al2O3 thin films were prepared by dc reactive sputtering technique using different gas mixtures of argon and oxygen gases (90:10, 70:30, 50:50, 30:70, and 10:90). These films were characterized to introduce their surface morphology and elemental composition as functions of the oxygen content in the gas mixture. The gas mixing ratio plays a crucial role in controlling the nanoscale morphology of the prepared thin films. The [Al]/[O] ratio varies non-linearly with the Ar:O2​ mixing ratio. Increasing the oxygen content leads to a progressive decrease in surface roughness, resulting in smoother and more uniform films with finer granular features. These results presented herein are useful to optimize the sputtering process to ac

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