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.
ABSTRACT Background: work-related musculoskeletal disorders represent an important occupational health issues among dentists especially neck and low back complaints. Biomarkers of tissue damage as results of occupational physical demands could be used for detection of work related musculoskeletal disorders. Aim: The aim of this study was to assess work- related musculoskeletal disorders, physical work load index, selected salivary biomarkers (Creatine kinase and C - reactive protein) and to find the relation among them. Subjects and Methods: Study participants are consisted of 112 dentists. They were selected from college of dentistry /Baghdad University, health care center in Bagdad city. They were of both gender and aged between 40-45 yea
... Show MoreThis research Sought to identify the correlation relationships and the impact of each of the job description and perceived organizational support, Excellent Job performance of the heads of academic departments in the faculties of the University of Sulaymaniyah Iraqi Kurdistan Region, totaling (89) as President, and to achieve this was Default plan includes research variables as well as the formulation of a number of preparation fundamental assumptions, and researchers used a questionnaire for this purpose as a tool head of the collection of data and information, as it was distributed (80) copies, and the number of retrieved them (76) a copy of a valid statistical analysis, as well as conducting personal i
... Show MoreIn this work, an experimental study has been done to expect the heat characteristics and performance of the forced-convection from a heated horizontal rectangular fins array to air inside a rectangular cross-section duct. Three several configurations of rectangular fins array have been employed. One configuration without notches and perforations (solid) and two configurations with combination of rectangular-notches and circular-perforations for two various area removal percentages from fins namely 18% notches-9% perforations and 9% notches-18% perforations are utilized. The rectangular fins dimensions and fins number are kept constant. The fins array is heated electrically from the base
... Show MoreThis research presents a study for precipitating phosphorus (as phosphate ion) from simulated wastewater (5ppm initial concentration of phosphorus) using calcium hydroxide Ca(OH)2 solution. The removal of phosphorus by Ca (OH)2 solution is expected to be very effective since the chemical reaction is of acid-base type but Ca(OH)2 forms complex compound with phosphate ions called. Hydroxyapatite Ca5 (PO4)3OH. hydroxyapatite is slightly soluble in water. This research was directed towards sustainable elements as phosphorus. Kinetics of the dissolution reaction of hydroxyapatite was investigated to find the best factors to recover phosphorus. The effect of con
... Show MoreThe present work describes the adsorption of Ba2+ and Mg2+ions from aqueous solutions by activated alumina in single and binary system using batch adsorption. The effect of different parameters such as amount of alumina, concentration of metal ions, pH of solution, contact time and agitation speed on the adsorption process was studied. The optimum adsorbent dosage was found to be 0.5 g and 1.5 g for removal of Ba2+ and Mg2+, respectively. The optimum pH, contact time and agitation speed, were found to be pH 6, 2h and 300 rpm, respectively, for removal of both metal ions. The equilibrium data were analyzed by Langmuir and Freundlich isotherm models and the data fitted well to both isotherm modes as indicated by higher correlation of deter
... Show MoreAbstract The surface of kaolin was diagnosed by an AFM and the results were shown The height of the highest peak reached by a quantity of Kaolin surface is 2.5 µm, the granules, and their diameter with an average diameter of 666.1nm. Using Kaolin's adsorption properties, erythrosine was removed of its aqueous solution. It was determined that the maximal dye adsorption ranged 36.53–40.61%. The results of using the Freundlich, Langmuir, and Temkin adsorption isotherms revealed that at temperatures of (298,308,318) K, the Freundlich model was followed, the Langmuir model did not match, and the Temkin model could only be partially applied. There is also physical adsorption. One of the three kinetic models of the
... Show MoreAspartate aminotransferase was purified from urine and serum of patients with type 2 diabetes in a 2 steps procedure involving dialysis bag and sephadex G-25 gel filtration (column chromatography). The enzyme was purified 346.23 fold with 1467% yield and 3.46 fold with 142.85% yield in urine and serum of patients with type 2 diabetes respectively. The purified enzyme showed single peak. The results of this study revealed that AST activity of type 2 diabetes urine and serum increased significantly (p<0.001) compared with control group.
In this work, new Schiff bases of quinazolinone derivatives (Q1-Q5) were synthesized from methyl anthranilate. The synthesis involved three steps. In the first step, methyl anthranilate was reacted with isothiocyanatobenzene, producing the thiourea derivative K1. The second step entailed reacting K1 with hydrazine hydrate, synthesizing 3-amino-2-(phenylamino) quinazolin-4(3H)-one (K2). The third step involved reaction of K2 with various aromatic aldehydes, yielding the Schiff bases derivatives Q1-Q5. The chemical structures of these compounds were identified by FT-IR,1H NMR and 13C NMR spectroscopy. The newly synthesized derivatives (Q1-Q5) were subjected to rigorous evaluation to assess their efficacy as corrosion inhibitors for ca
... Show Moreimportumt educational institution as (kindergartens) need teachers which qualified ownes modalities in their education for children , as Marzanu method in a way of learning and own methods of crisis management, because the teachers that own those styles of learning ginekindergarten children knowledge and the childrenIeaving based on theMeaing and knowledge and integration of their information, And teachers that earn methods of crisis management provide for the children of the kindergarten security within the educational institution which in turn affect the growth and development of the Child and then abilities, health physical, mental, psychological …etc.., The aims of the current research have identified to recognize: 1- the dimension
... Show MoreThis study discusses risk management strategies caused by pandemic-related (Covid-19) suspensions in thirty-six engineering projects of different types and sizes selected from countries in the middle east and especially Iraq. The primary data collection method was a survey and questionnaire completed by selected project crew and laborers. Data were processed using Microsoft Excel to construct models to help decision-makers find solutions to the scheduling problems that may be expected to occur during a pandemic. A theoretical and practical concept for project risk management that addresses a range of global and local issues that affect schedule and cost is presented and results indicate that the most significant delays are due to a
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