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 mark

This study aims to show some of Imam Al-Bukhari's criticism of the Hadith from the Metn side, and part of his methodology in dealing with the correct hadiths that are tainted by a bug. This research focuses on what Imam Al-Bukhari summarized in his Sahih illusion of the narrator in his attribution, or uniqueness of the narrator, or to suggest a novel. We find that Bukhari sometimes abbreviates the hadeeth, and does not bring it out completely in his Sahih. He is satisfied with the abbreviated position but has done so because of a bug in it. The Bukhari usually does not declare his intention but knows this through tracking, inspection, and research of the correct hadiths.

In this paper, a single link flexible joint robot is used to evaluate a tracking trajectory control and vibration reduction by a super-twisting integral sliding mode (ST-ISMC). Normally, the system with joint flexibility has inevitably some uncertainties and external disturbances. In conventional sliding mode control, the robustness property is not guaranteed during the reaching phase. This disadvantage is addressed by applying ISMC that eliminates a reaching phase to ensure the robustness from the beginning of a process. To design this controller, the linear quadratic regulator (LQR) controller is first designed as the nominal control to decide a desired performance for both tracking and vibration responses. Subsequently, discontinuous con

Several million tons of solid waste are produced each year as a result of construction and demolition activities around the world, and brick waste is one of the most widely wastes. Recently, there has been growing number in studies that conducted on using of recycling brick waste (RBW) to produce environmentally friendly concrete. The use of brick waste (BW) as potential partial cement or aggregate replacement materials is summarized in this review where the performance is discussed in the form of the mechanical strength and properties that related to durability of  concrete. It was found that, because the pozzolanic activity of clay brick powder, it can be utilized as substitute for cement in replacement level up t

  The purpose of this work is to determine the points and planes of 3-dimensional projective space PG(3,2) over Galois field GF(q), q=2,3 and 5 by designing a computer program.

    The search included a comparison between two etchands for etch CR-39 nuclear track detector, by the calculation of bulk etch rate (Vb) which is one of the track etching parameters, by two measuring methods (thichness and change mass). The first type, is the solution prepared  from solving NaOH in Ethanol (NaOH/Ethanol) by varied normalities  under temperature(55ËšC)and etching time (30 min) then comparated with the second type the solution prepared from solving NaOH in water (NaOH/Water) by varied normalities with (70ËšC) and etching time (60 min) . All detectors were irradiated with (5.48 Mev) α-Particles from an 241Am source in during (10 min). The results that Vb would increase with the increase of

This work presents a computer studying to simulate the charging process of a dust grain immersed in plasma with negative ions. The study based on the discrete charging model. The model was developed to take into account the effect of negative ions on charging process of dust grain.
The model was translated to a numerical calculation by using computer programs. The program of model has been written with FORTRAN programming language to calculate the charging process for a dust particle in plasma with negative ion, the time distribution of a dust charge, number charge equilibrium and charging time for different value of ηe (ratio of number density of electron to number density of positive ion).

Some children are suffering from introversion in kindergartens , so it must be confront and obviated by specialists because it will inevitably lead to unsatisfactory results reflect negatively on the individual and the community together . And the introvert child is a miserable child incapable of social interaction or give - and - take with colleagues , lack of integration of the child to life leads to the obstruction of  participation with his peers in various activities.     Introversion  causes a real emotional deficit to the children of kindergartens which limits of possibility of their intellectual development and mental growth and that because of their isolation and poor focus in education