The aim of this paper is to shed the light on the concepts of agency theory by measuring one of the problems that arise from it, which is represented by earnings management (EM) practices. The research problem is demonstrated by the failure of some Iraqi banks and their subsequent placement under the supervision of the Central Bank of Iraq, which was attributed, in part, to the inadequacy of the agency model in protecting stakeholders in shareholding institutions, as well as EM, pushed professional institutions to adopt the corporate governance model as a method to regulate the problem of accounting information asymmetry between the parties to the agency. We are using the Beneish M-score model and the financial analysis equations in

This research aims to present a proposed model for disclosure and documentation when performing the audit according to the joint audit method by using the questions and principles of the collective intelligence system, which leads to improving and enhancing the efficiency of the joint audit, and thus enhancing the confidence of the parties concerned in the outputs of the audit process. As the research problem can be formulated through the following question: “Does the proposed model for disclosure of the role of the collective intelligence system contribute to improving joint auditing?”   

The proposed model is designed for the disclosure of joint auditing and the role

This study reports the fabrication of tin oxide (SnO₂) thin films using pulsed laser deposition (PLD). The effect of ⁶⁰Co (300, 900, and 1200 Gy) gamma radiation on the structural, morphological, and optical features is systematically demonstrated using X-ray diffraction (XRD), field emission scanning electron microscopy (FE-SEM), atomic force microscopy (AFM), and ultraviolet-visible light analysis (UV-Vis), respectively In XRD tests, the size of the crystallites decreased from 45.5 to 40.8 nm for the control samples and from 1200 Gy to 60Co for the irradiated samples. Using FESEM analysis, the particle diameter revealed a similar trend to that attained using XRD; in particular, the average diameters were 93.8 and

This search aim to measure Hardness for Epoxy resin and for unsaturated Polyester resin as base materials for composite Hybrid and the materials used is Hybrid fiber Carbon-Kevlar. The Hand Lay-up method was used to manufacture plates of Epoxy resin (EP) and unsaturated Polyester EP,UPE backed by Hybrid fiber (Carbon-Kevlar) and with small volume fraction 5,10 and 15 for every there are Layer of fibers (1,2 and 3). The hardness test was count for material EP, UPE resin and there composites and that we notice that the Hardness (HB) decreased with increase of temperatures.

Polycrystalline ingots of cadmium telluride have been synthesized using the direct
reaction technique, by fusing initial component consisting from pure elements in
stoichiometric ratio inside quartz ampoule is evacuated 10-6 torr cadmium telluride has
been grown under temperature at (1070) oC for (16) hr. was used in this study, the phases
observed in growing CdTe compound depend on the temperature used during the growth
process. Crystallography studies to CdTe compound was determined by X-ray diffraction
technique, which it has zinc blend structure and cubic unit cell, which lattice constants is
a=6.478
oA

In this research, cyclic compounds derived from 2- furfural mercaptan (oxazole, triazoles) were synthesized, and their biological efficacy was measured and compared with standard drugs. Also, their effectiveness as anti-oxidant was measured and compared with ascorbic acid as a standard substance. Some of the synthesized compounds were deduced with good efficacy. © 2021 Sami Publishing Company. All rights reserved

Friction stir spot welding (FSSW) is a relatively new welding process that may have significant advantages compared to the fusion processes as follows joining of conventionally non-fusion weldable alloys, reduced distortion and improved mechanical properties of weldable alloys joints due to the pure solidstate joining of metals. In this paper, a three-dimensional model based on finite element analysis is used to study the thermal history in the spot-welding of aluminum alloy 2024. The model take place the thermomechanical property on the process of the welded metals. The thermal history and the evolution results with numerical model at the measured point in the friction stirred spot weld have a good matching, then the prediction of the t