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

يهدف البحث الحالي التعرف على اسناتيجية هرم الافضلية في تحصيل طلاب الصف الثاني المتةسط لمادة الكيمياء ولتحقيق هدف البحث تم اتباع الننهج شبه التجريبي ذو الضبط الجزئي وتم تحديد مجتمع البحث بطلاب الصف الثاني في جميع المدارس المتوسطة والثانوية التابعة لمديرية تربية بابل قسم تربية المسيب

ريل لسادة الكيسياء َ جؼ البحث الى التعخؼ عمى أثخ استخاتيجية فجػة السعمػمات في التح َى جؼ البحث فقج صيغت الفخضية التي َ تػسط , والتحقق مغ ى ُ جى شلاب الرف الثاني الس َ ل جؼ البحث أعتسج الباحث َ تتعمق بالتحريل ولتحقيق ى ػعتيغ متداويتيغ ُ بي لسجس ِ ي السشيج التجخ ريل الجراسي , تكػنت عيشة البحث مغ َ ) شالب مغ شلاب ٗٛ( ذواتي اختبار بعجي لمتح -ٕٕٕٓالرف الثاني الستػسط في ( متػسصة الذييج خزيخ جاسع العارضي ) لمعاـ الجارسي (

The goal of current researcher to know the impact of strategic Jigsaw in the collection of hypertext and geographic operations of science students at the preparatory stage And that by checking the following 1.There is no difference statistically significant at the significance level 0.05 between the experimental group students who were studying strategy Jigsaw and between the control group students who studied in the usual way traditional degrees in the average achievement in the subject of geographical 2.There is no difference statistically significant at the significance level 0.05 between the experimental group students who were studying strategy Jigsaw and between the control group students who studied in the usual way traditional av

The current research aims to :
•know the level of social intelligence of the sample as a whole .
. •taraf statistically significant differences in social intelligence between disadvantaged and
non-disadvantaged peers .
To achieve these objectives, the selected sample of Talbhalmrahlh medium and specifically
students of the second grade average, were chosen randomly stratified's (360) students
included sex (male, female) and (deprived of the Father and the non-deprived) for the
academic year (2013-2014) for the province of Baghdad on both sides (Rusafa-Karkh (
As applied to them measurements of social intelligence, which is prepared by the researcher,
having achieved _khasaúsma of psychometric (valid and re

The results of the analysis showed that there is a correlation between ISO 9001    and the competitive advantage, which shows that the implementation of ISO 9001 in the private colleges achieves a competitive advantage through its ability to employ the entrance of quality systems management according to ISO 9001, By focusing on improving the quality of its educational services in accordance with a clear and understandable policy for all and its ability to meet the expectations, expectations and wishes of students and beneficiaries, which leads to lower costs of operations compared to other colleges and achieve a higher level of reliability and quality and value of services provided and rapid respon

This work involves synthesis and characterization of some new 1, 3, 4-thiadiazole or pyrazoline derivatives heterocyclic containing indole ring. The new 2-amino-1, 3, 4-thiadiazole derivatives [IV] and [V] a, b were synthesized by cyclization reaction of 2-methyl-1H-indole-carbothiosemicarbazide [III] in H2SO4 acid or by reaction of indole-3-acetic acid or indole-3-butanoic acid with thiosemicarbazide in the presence of phosphorous oxychloride, respectively. Amide derivatives [VI]-[VIII] were synthesized by the reaction equimolar of 2-amino-1, 3, 4-thiadiazoles and (acetyl chloride, benzoyl chloride, anisoyl chloride and heptanoyl chloride) in DMF and pyridine as accepter. The new pyrazolone derivatives [XI] a, b were synthesized from heati

In this work, the calculation of matter density distributions, elastic charge form factors and size radii for halo 11Be, 19C and 11Li nuclei are calculated. Each nuclide under study are divided into two parts; one for core part and the second for halo part. The core part are studied using harmonic-oscillator radial wave functions, while the halo part are studied using the radial wave functions of Woods-Saxon potential. A very good agreement are obtained with experimental data for matter density distributions and available size radii. Besides, the quadrupole moment for 11Li are generated.