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

      Storing, transferring, and processing high-dimensional electroencephalogram (EGG) signals is a critical challenge. The goal of EEG compression is to remove redundant data in EEG signals. Medical signals like EEG must be of high quality for medical diagnosis. This paper uses a compression system with near-zero Mean Squared Error (MSE) based on Discrete Cosine Transform (DCT) and double shift coding for fast and efficient EEG data compression. This paper investigates and compares the use or non-use of delta modulation, which is applied to the transformed and quantized input signal. Double shift coding is applied after mapping the output to positive as a final step. The system performance is tested using EEG data files from the C

     The open hole well log data (Resistivity, Sonic, and Gamma Ray) of well X in Euphrates subzone within the Mesopotamian basin are applied to detect the total organic carbon (TOC) of Zubair Formation in the south part of Iraq. The mathematical interpretation of the logs parameters helped in detecting the TOC and source rock productivity. As well, the quantitative interpretation of the logs data leads to assigning to the organic content and source rock intervals identification. The reactions of logs in relation to the increasing of TOC can be detected through logs parameters. By this way, the TOC can be predicted with an increase in gamma-ray, sonic, neutron, and resistivity, as well as a decrease in the density log

     Due to rapid urbanization and industrialization that occurred in Al- Muthanna province in southeastern Iraq during the last decade, pollutants such as heavy metals were emitted into the environment and became a serious threat to human health. Environmental pollution could be caused by different types of pollutants, which come from different sources.

     This study aims to assess the environmental magnetism efficiency for heavy metal pollution assessment using the magnetic susceptibility technique which became a more rapid and cost-effective compared to conventional methods. Increasing heavy metal contents in soils causes an increase in the magnetic mineral concentration. The study are

The aim of this study is to evaluate the anti fungal activity of a combination of essential oils against water molds. HPLC analysis was done to evaluate the quantity and quality of the active compounds in this combination which extracted from three herbs( Peppermint Menthapiperita ,Thyme Thymusvulgaris, Common sage Salvia officinalis L.) and the active compounds are Camphor,Menthol,,Thujone and Thymol with different concentrations. In this study (MIC) , (MFC) were measured and (LD50) determined after 48,96 h from fingerlings treatment of common carp in aquariums .The results of (MIC) were 0.025µl/ml for Aphanomyces sp. and 0.015µl/ml for both Achlya sp. and Fusariumsolani which showed significant differences(p<0.05) from Malachite gre

Represents a supervisory and oversight role of the Central Bank  towards finding a sober banking sector, as the procedures , regulations and laws that the Central Bank insists on its implementation with the utmost precision, and that was to protect depositors and shareholders' class basis rights, but it is in the interest of the bank in the end, as it seeks to improve the performance of commercial banks and vaccinated against falling into the blunders, they also contribute to building a sober and stable banking sector and security contributes to the welfare and employment optimization of economic resources, and treatment of research (and the presence of banks decline in financial performance, according to financial performance indic

With the increase in competition between insurance companies in addition to the increasing numbers in the number of insurance companies, whose number decreased to (32) private companies until the end of the year (2020). The blue ocean at the level and its effects on increasing the market share. Therefore, the two researchers tested the hypothesis and the research concluded that there is a relationship A .Also the researcher put some recommendations the most prominent is that the invention is considered one of the successful strategies an d the company has to encourage the employees according to inventive thoughts

Abstract
This research deals with the technical of opening text during the critical
study about the poem of Al- ssiyab which is named ( city with out rain)
We chose this poem also to make connection with the western critical
theories.
Our study aims to explain the act of opening texts and critics and its
methods and directions in modern Arabic poetry.
It also aims to show the differences in the point of view between critics
and poetries.
The research depends on dimension vision of selective, and descriptive.

   This research seeks to shed light on what you add intangible assets of benefit to the company and this antagonize pause for consideration because it makes the company in a good competitive position stimulates the rest of the companies to acquire those assets.

   That many companies have achieved competitive advantages in the market do not even achieved monopolies increased the value and reaped extraordinary profits as a result of those assets which requires the need to be measured to determine the extent to which contribution in the emergence of the value added to the value of the company on the one hand and to make the presentatio

The objective of this study was to compare the sensitivity and specificity of rK39,
ELISA and IFA tests for the diagnosis of visceral leishmaniasis using blood
samples. Samples were collected from 146 suspected patients and 30 healthy
individual as control. The results showed 52 (35.62%), 58 (39.73%) and 71
(48.64%) positive samples by rK39, ELISA and IFA , respectively. IFA test showed
a higher sensitivity (48.63%) than ELISA and rk39 dip stick (39.72%) and (35.61%)
respectively. The highest sensitivity of agreement (K: 0.912) was found between
rK39 dipstick and ELISA. Therefore, we suggest the application of rK39 dipstick
and ELISA methods in endemic areas of visceral leishmaniasis for early and
accurate diag