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.
Human resources are considered as strategic fortune for being the main driver of the development wheel in the society, and the field of education and learning is one of the main pillars of this fortune for its great effect in the process of economic and social progress of individuals. I was the subject of education to the concerns of many countries, as adopted national policies . And regional support and the reduction of constraints, so came our study (education hub for human development) to identify the role of education in human development and to identify the obstacles facing the education process and the extent of its impacts negatively on the process of human development also contribute to the knowledge of school enrollment and the
... Show MoreThe aim of this study is to determine the organic and inorganic components of bile and gallstones in Iraqi patients. Forty seven patients were included in this study with mean age (53+7) years and BMI (30.82+4.18) Kg/m2. Bile was classified according to its corresponding stones into: Bile of Mixed stones and Bile of pigment stones. IR spectra were studied for both types of stones and their bile in addition to biochemical analysis for organic and inorganic components. The organic components include: (cholesterol, bilirubin, bile salts, and phospholipids), while inorganic components include salts of: (calcium, phosphorus, iron, cupper and magnesium). The results reveal to there was significant low levels (p<0.005) of bile salts and phospholi
... Show MoreThe researcher wanted to make an attempt to identify the foundations of social solidarity, to strengthen the bonds of brotherhood among society, and spread the causes of compassion in the hearts of its members.
The researcher has taken a short course in the hearts of the beloved to hearts.
The oxidative stress is result of unbalancing between oxidants and antioxidants in the body. Hypertension (HT) is a measure of average systolic blood pressure which created by the heart contracting, greater ?140 mmHg or an average diastolic blood pressure, which is the heart fills, of ?equal to 90 mmHg. The study is conducted on 28 female patients with HT from Ibn Al-nafese hospital in addition to 28 female control. The markers measured are albumin, malondialdehyde (MDA) and 8-Hydroxy deoxyguanosine (8-OHdG). Also electrophoresis study on extracted DNA with Fenton reaction was done. Results of this study show there are high significant decrease (p?0.01) in albumin concentration of patient related to control, and there is a high significan
... Show MoreSalmonella enteritidis one of more important as epidemiological bacteria between other salmonella types. It is very important pathologically that cause food poising and gastrointestinal tract infections. This study includes some of immunological changes that appear by ELISA test and antibiotic sensitivity test against these bacteria in mice. ELISA test results appears high immunological response happen after 3 days of inoculation, mean titration readings beginning 0.198 and the maximum mean titration after 15 days of inoculation 1.538 and begin to decrease after this time slowly to remain about 0.297 after 40 days of inoculation. An antibiotics sensitivity test result appears, this bacteria sensitive to Chloramphenicol, Ceftriaxone,
... Show MoreWith occurrence of any financial crises, regardless at global or regional levels such as the great economic crises during 1929 – 1933 and the Asian financial crises at the end of twentieth century as well as the current global financial crises that started during second half 2008, we acknowledge that there are some critics loudly articulated accusing accountants and auditors for disparences, and they are numerical partner of financial manipulation as well as corrupted administrators with the company's administrators that they are difficulty. At this point, many suggestions and recommendation for upgrading the accounting system has been made.  
... Show MoreA great abbey in the Shari'a, and is therefore destined to be preserved in many texts and by methods
There are many prayers in the Qur'an and Sunnah to encourage them
They have a clear relationship with the preservation of the purposes of the Sharia in general, and with a purpose
Save the mind in particular, but the scholars - the mercy of God - when they declare that the costs of Sharia
Due to the preservation of my intentions in the creature, they limit their words to orders and intentions, and are not exposed
In particular,
If they were included in the texts of the Shariah and Tawjiyatiya,
To be related to the preservation of the purposes of the law, which confirms the words of the former leaders, and light the li
The makers of strife exist in every era and time. They differ in how these temptations are created and the methods used in doing so. In our modern era, they are more; This is due to the presence of information technology and its easy availability at their fingertips, as well as the spread of social networking sites, which are rapidly spreading among ignorant groups and groups that are deficient in their use. Which led the makers of sedition to exploit these matters and create various temptations and spread them among peoples and societies. Today, we cannot predict the future of humanity in light of this huge amount of temptation. What the Holy Qur’an mentioned about the types of temptations in its noble verses and their embodiment in seve
... Show MorePraise be to God alone, and after:
This is a research entitled: “A fundamental study of judicial jurisprudence rules and their applications in the Hanbali school of thought,” in which the researcher studied eight legal jurisprudential rules considered by the Hanbalis and others.
At the conclusion of his research, the researcher reached a number of results, including: the importance of taking care of judicial rules, and the need for judges and their assistants to them, including: the need for students of science in Hanbali jurisprudence to study these rules according to the doctrine, and to highlight their applications to them, including: the importance of the rules under study, and their impact on rulings Jurisprudenc
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