Preferred Language
Articles
/
QReMTo4BVTCNdQwCpEEf
A Comparative Study to Reveal Earnings Management in Emerging Markets: Evidence from Tunisia and Iraq
...Show More Authors

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.

Scopus Crossref
View Publication
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The relationship between organizational justice and empowerment and their impact on achieving organizational commitment (field study in the Department of Labor and Vocational Training)
...Show More Authors

The research has deal with the relationship between organizational justice and empowerment and their impact on the achievement of organizational commitment in the office of Labour and Vocational Training. To study the research problem which is represented a sense that employees with low levels of organizational justice and empowerment and the reflection on the organizational commitment of the employees, so that Has been collecting data and information relating to research by designing a questionnaire, were distributed to a sample of (50) people in the office mentioned, and the results of the study to confirm the research hypotheses. and the key results of the research was the presence of correlation relationships and the effect o

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jul 01 2022
Journal Name
Aip Conf. Proc. 2450, 020031 (2022)
The study of the identification and association of adiponectin and Interleukin-6 and some variables. Biochemical parameters in the Iraqi cord blood of newborns
...Show More Authors

t. The current study was conducted on the umbilical cord blood of newborns in the Banks Hospital in Baghdad, Diyala, and Khalis in Diyala, where the study included 90 samples of blood, and samples were collected for the period from the 1st of October;2020 to The first of February;2021 AD, where the study included measuring levels of interleukin-6;Adiponectin,glucose and bilirubin in the blood, comparison study between the study variables with the child's weight (greater than 3 kg),(less or equal 3 kg),the mother's age (greater than 25 years, less or equal to 25 years),the sex of the child (male, female).The results of our study showed that there were no significant differences between the variables of the current study between the two sex

... Show More
Scopus Crossref
Publication Date
Fri Nov 18 2022
Journal Name
International Journal Of Nanoscience
Plasma Production and Applications: A Review
...Show More Authors

Large amounts of plasma, the universe’s fourth most common kind of stuff, may be found across our galaxy and other galaxies. There are four types of matter in the cosmos, and plasma is the most common. By heating the compressed air or inert gases to create negatively and positively charged particles known as ions, electrically neutral particles in their natural state are formed. Many scientists are currently focusing their efforts on the development of artificial plasma and the possible advantages it may have for humankind in the near future. In the literature, there is a scarcity of information regarding plasma applications. It’s the goal of this page to describe particular methods for creating and using plasma, which may be us

... Show More
View Publication
Scopus (21)
Crossref (15)
Scopus Clarivate Crossref
Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Computer, Communication, Control And System Engineering
Data Analytics and Blockchain: A Review
...Show More Authors

Blockchain technology relies on cryptographic techniques that provide various advantages, such as trustworthiness, collaboration, organization, identification, integrity, and transparency. Meanwhile, data analytics refers to the process of utilizing techniques to analyze big data and comprehend the relationships between data points to draw meaningful conclusions. The field of data analytics in Blockchain is relatively new, and few studies have been conducted to examine the challenges involved in Blockchain data analytics. This article presents a systematic analysis of how data analytics affects Blockchain performance, with the aim of investigating the current state of Blockchain-based data analytics techniques in research fields and

... Show More
View Publication
Scopus (3)
Scopus Crossref
Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Role of a University Professor in the Development of Democracy with the Contents of a University Student in the Light of a Democratic Society
...Show More Authors

The current research aims to answer the following questions: what is the substance of democracy? What is the content of a democratic society? What is the role of university professor in the democratic development of the student university in light of the new Iraqi society? In order to achieve the goals of the research, the researcher developed an a questionnaire based on literature, Iraq's draft constitution in 2005, and his experience of the field of teaching human rights and public freedoms and the teaching of democracy. It was applied to a sample of faculty members in Department of Education and Psychology / College of Education / University Baghdad for the year 20014 were obtained their answers were then processed statistically. Henc

... Show More
View Publication Preview PDF
Publication Date
Tue Mar 31 2020
Journal Name
College Of Islamic Sciences
The benefits extracted from Surah of Prophet Mohammed ( peace upon him and on his family) from the beginning of Surah until the end of Ayah 15/ the 1st part
...Show More Authors

 

The current study is concerned  over the  benefits  from  our Prophet  ' Surah , these   benefits  are seven  which are : the first : (  The  losing  , disappointment ,  weakness  in the affairs  of those disbelievers ,the second : showing the affairs of the believers   in respect to integrity ,  forgiveness   and rest, the third :  Indicating  the big difference  between the believers and disbelievers , each team has   his own characteristics that being distinguished from the other,  I have explained  the benefit   that the disbelievers are in a difficult

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
The impact of a practical treatment program in enabling victims of bullying in a sample of 6th graders
...Show More Authors

This study was aimed to explore the impact of a practical program on supporting and reducing
symptoms of school bulling victims in a sample of student in the sixth grade. The study sample consisted of (18)
students that have been chosen from two schools (Al-Abass and Alataa’) it was an intended sample, because
there were enough student with high scores in bulling victims diagnostics test, the sample was divided into two
groups: the control group of (9) student from (Alataa’) school, and the experimental group consisted of (9)
student from Alabass) school keeping in mind to keep the two groups equivalent in maintaining equal controls.
The researcher applied the practical program which is based on cognitive behavioral

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 15 2012
Journal Name
Talanta
Molecularly imprinted polymer as sorbent in micro-solid phase extraction of ochratoxin A in coffee, grape juice and urine
...Show More Authors

A simple, environmental friendly and selective sample preparation technique employing porous membrane protected micro-solid phase extraction (μ-SPE) loaded with molecularly imprinted polymer (MIP) for the determination of ochratoxin A (OTA) is described. After the extraction, the analyte was desorbed using ultrasonication and was analyzed using high performance liquid chromatography. Under the optimized conditions, the detection limits of OTA for coffee, grape juice and urine were 0.06 ng g−1, 0.02 and 0.02 ng mL−1, respectively while the quantification limits were 0.19 ng g−1, 0.06 and 0.08 ng mL−1, respectively. The recoveries of OTA from coffee spiked at 1, 25 and 50 ng g−1, grape juice and urine samples at 1, 25 and 50 ng mL

... Show More
View Publication
Scopus (109)
Crossref (96)
Scopus Clarivate Crossref
Publication Date
Wed Oct 29 2025
Journal Name
The Indonesian Biomedical Journal
Genotype Combination of rs1042044 and rs6458093 in GLP-1R as A Genetic Risk for Osteoporosis in Postmenopausal Iraqi Women
...Show More Authors

BACKGROUND: Many genetic factors are known to be related to osteoporosis, and currently the role of the glucagon-like peptide-1 receptor (GLP-1R) gene in bone health has been studied intensively. Some variation of this gene, such as rs1042044 and rs6458093, are known to be linked to metabolic diseases and lower bone mineral density, however their specific contribution to osteoporosis remains largely unexplored. Therefore, this study was conducted to investigate the combined genotypic effect of rs1042044 and rs6458093 as a genetic risk factor for osteoporosis in postmenopausal Iraqi women.METHODS: Blood samples from 75 osteoporosis patients and 75 healthy controls, aged 45-85, were collected. DNA was extracted, and a region of GLP-1R

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Mon Jan 01 2018
Journal Name
Acta Pharmaceutica Sciencia
Phyto-fabrication, characteristics and anticandidal effects of silver nanoparticles from leaves of ziziphus mauritiana lam
...Show More Authors

In this work, silver nanoparticles (AgNPs) were biosynthesized from leaves of Ziziphus mauritiana Lam. jujube plant in Iraq and tested against fungal pathogens. Extract of leaves of Z. mauritiana mixed with 10-3 M AgNO3exposed to slight sunlight for 3 days. Characterization of AgNPs was done using UV-visible spectroscopy, SPM (scanning probe microscopy) and atomic force microscopy (AFM). The change of solution color from pale brown to dark brown and the exhibited maximum peak at 445 nm accepted as an indicator to biosynthesized AgNPs. Aqueous extract of Ziziphus mauritiana is considered as biological reduced and stabilized agent for Ag+ to Ag0. AFM showed the formation of irregular shapes of AgNPs. The biosynthesized silver nanoparticles ha

... Show More
View Publication
Scopus (29)
Crossref (7)
Scopus Crossref