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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
Fri Mar 08 2019
Journal Name
Desalination And Water Treatment
Xylenol orange removal from aqueous solution by natural bauxite (BXT) and BXT-HDTMA: kinetic, thermodynamic and isotherm modeling
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Sorption is a key factor in removal of organic and inorganic contaminants from their aqueous solutions. In this study, we investigated the removal of Xylenol Orange tetrasodium salt (XOTS) from its aqueous solution by Bauxite (BXT) and cationic surfactant hexadecyltrimethyl ammonium bromide modified Bauxite (BXT-HDTMA) in batch experiments. The BXT and BXT-HDTMA were characterized using FTIR, and SEM techniques. Adsorption studies were performed at various parameters i.e. temperature, contact time, adsorbent weight, and pH. The modified BXT showed better maximum removal efficiency (98.6% at pH = 9.03) compared to natural Bauxite (75% at pH 2.27), suggesting that BXT-HDTMA is an excellent adsorbent for the removal of XOTS from water. The equ

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Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Synthesis, Characterisation and Biological Activity of New Co, Ni, Zn and Cd Polymeric Complexes Derived from Dithiocarbamate Ligand
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Synthesis of a new class of Schiff-base ligand with a tetrazole moiety to form polymeric metal complexes with CoII, NiII, ZnII, and CdII ions has been demonstrated. The ligand was synthesised by a multi-steps by treating 5-amino-2-chlorobenzonitrile and cyclohexane -1,3-dione, the 5,5'-(((1E,3E)-cyclohexane-1,3-diylidene)bis(azanylylidene))bis(2-chlorobenzonitrile) was obtained. The precursor (M) was prepared  from the reaction 5,5'-(((1E,3E)-cyclohexane-1,3-diylidene)bis(azanylylidene))bis(2-chlorobenzonitrile) with NaN3 to obtained (1E,3E)-N1,N3-bis(4-chloro-3-(1H-tetrazol-5-yl)phenyl)cyclohexane-1,3-diimine (N). By reacting the precursor (M) with CS2

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Publication Date
Tue Jan 01 2019
Journal Name
Revista De Chimie
Synthesis, Characterization and Antibacterial Activity from Mixed Ligand Complexes of 8-Hydroxyquinoline and Tributylphosphine for Some Metal Ions
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Co+2, Ni+2, Cu+2 as well Zn+2 compounds mixed ligand from 8-hydroxyquinoline(8-HQ) also tributylphosphine (PBu3) have been attended at aquatic ethyl alcohol for (1:2:2) (M:8-HQ:PBu3). Produced complexes have been identified by utilizing atomic absorption flame, FT-IR as well UV-Vis spectrum manners also magnetic susceptibility as well as conductivity methods. At addendum antibacterial efficiency from the ligands as well complexes oboist three species about bacteria have been as well examined. Ligands and their complexes show good bacterial efficiencies. Of the gained datum the octahedral geometry was proposed into whole prepared complexes

Publication Date
Thu Jul 21 2022
Journal Name
International Journal Of Health Sciences
Effect of transglutaminase on mechanical and barrier properties of edible films made from soybeen and why protein isolate
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This study was aimed to study the effect of adding transglutaminase (TGase) on the mechanical and reservation properties of the edible films manufactured from soybean meal protein isolate (SPI) and whey protein isolate(WPI). The results showed an improvement in the properties with increase in the WPI ratios. Thickness of the SPI films amounted 0.097 mm decreased to 0.096 mm for the WPI: SPI films at a ratio of 2:1, when TGase was added decreased to 0.075 mm. While the tensile strength increased from 7.64 MPa for SPI films to eight MPa for the WPI: SPI films at a ratio of 2:1, when TGase was added increased to 11.04 MPa. Also, the elongation of the WPI: SPI films at a ratio of 2:1 presence of the TGase decreased to 40.6% compared wit

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Publication Date
Thu Oct 06 2022
Journal Name
Pakistan Journal Of Medical & Health Sciences
Synthesis, Characterization, and Biological Activity of Mixed ligand Complexes from 8-Hydroxyquinoline and new Ligand for β-Enaminone
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The synthesized ligand [4-chloro-5-(N-(5,5-dimethyl-3-oxocyclohex-1-en-1-yl)sulfamoyl)-2-((furan-2-ylmethyl)amino)benzoic acid] (H2L1) was identified utilizing Fourier transform infrared spectroscopy (FT-IR), 1 H, 13 C – NMR, (C.H.N), Mass spectra, UVVis methods based on spectroscopy. To detect mixed ligand complexes, analytical and spectroscopic approaches such as micro-analysis, conductance, UV-Visible, magnetic susceptibility, and FT-IR spectra were utilized. Its mixed ligand complexes [M(L1)(Q)Cl2] [ where M= Co(II), Ni(II) , and Cd(II)] and complexes [Pd(L1)(Q)] and [Pt(L1)(Q)Cl2]; [H2L1] =β-enaminone ligand =L1 and Q= 8-Hydroxyquinoline = L2]. The results showed that the complexes were synthesised utilizing the molar ratio M: L1

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Isolation and Identification of Polyethylene Terephthalate Degrading Bacteria from Shatt Al-Arab and Sewage Water of Basrah City
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Biodegradation is utilizing microorganisms to degrade materials into products that are safe for the
environment, such as carbon dioxide, water, and biomass. The current study aims to isolate and characterize
bacteria with polyethylene terephthalate (PET) degradation ability isolated from Shatt al-Arab water and
sewage from Basra, the bacteria were identified as Klebsiella pneumonia. According to the findings, the
isolates showed a highly significant difference in degradation of PET (24% during 7 days) and the percent of
degradation increased to 46% at 4 weeks compared to the control. The study also involved determining the
optimum temperature of K. pneumonia growth, which was 37°C, while the preferred

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Publication Date
Tue Jan 01 2019
Journal Name
Desalination And Water Treatment
Xylenol orange removal from aqueous solution by natural bauxite (BXT) and BXT-HDTMA: kinetic, thermodynamic and isotherm modeling
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Publication Date
Sat Mar 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Preparation and Formation of Zeolite 5A from Local Kaolin Clay for Drying and Desuphurization of Liquefied Petroleum Gas
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This work deals with preparation of zeolite 5A from Dewekhala kaolin clay in Al-Anbar region for drying and desulphurization of liquefied petroleum gas. The preparation of zeolite 5A includes treating kaolin clay with dilute hydrochloric acid 1N, treating metakaolin with NaOH solution to prepare 4A zeolite, ion exchange, and formation. For preparation of zeolite 4A, metakaolin treated at different temperatures (40, 60, 80, 90, and 100 °C) with different concentrations of sodium hydroxide solution (1, 2, 3, and 4 N) for 2 hours. The zeolite samples give the best relative crystallinity of zeolite prepared at 80 °C with NaOH concentration 3N (199%), and at 90 and 100°C with NaOH concentration solution 2N (184% and 189%, respectively). Ze

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Publication Date
Tue Mar 15 2016
Journal Name
International Journal Of Pharmacy And Pharmaceutical Sciences
SYNTHESIS, CHARACTERIZATION AND PRELIMINARY ANTIMICROBIAL EVALUATION OF NEW SCHIFF BASES OF AMPICILLIN AND AMOXICILLIN DERIVED FROM ISATIN DERIVATIVES
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Objectives: Six different Schiff bases were synthesized from ampicillin and amoxicillin with isatin, 5-bromoisatin, and 5-nitroisatin. Methods: Ampicillin and Amoxicillin are linked directly through their α-amino groups to the acyl side chain with isatin and isatin derivatives by nucleophilic addition using glacial acetic acid as a catalyst. Results: chemical structures of these Schiff bases were confirmed using FTIR, 1H NMR and elemental microanalysis. The antibacterial activity was evaluated by measuring minimum inhibitory concentration (MIC) values and showed various degrees of antibacterial activities when compared with parent drugs. Compounds 1a and 2b, which are the Schiff bases of ampicillin and amoxicillin with isatin, showed very

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Scopus
Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Detection similarity and differences between Uropathogenic Escherichia coli isolated from recurrent urinary tract infections and bladder cancer patients
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Background: Urinary tract infections (UTIs) and their complications such as Bladder cancer (Bl. C.) are a health growing problem worldwide. Objective: To shed light on this subject, present study was done to investigate relationship between recurrent urinary tract infection (RUTI) due to Escherichia coli (E. coli) and Bl. C.Type of study: Cross-sectional study. Methods: This study included 130 patients with RUTI, 50 patients with Bl. C. and 50 control of both sexes (aged 7-85 years) attending Al-Zahra Teaching Hospital in Al-Kut/Wassit governorate and Al-Harery Teaching Hospital of specialized surgeries/Baghdad. The patients were divided into two groups: the first group (n=130) included those who were suffering from recurrent UTI without

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