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

Rhythm is considered one of the creative concepts in the recent architectural thought; it has emerged clearly as a mean of creating the highest levels of creativity in architecture, especially in contemporary architectural movements. The importance of rhythm has  emerged, especially, when the architecture , its beginnings concentrated on the principle of the links with poetic structures. Many architectural studies deal with concept of rhythm in architecture with different ways various according to the trend of each study, this show the importance of studying the concept of rhythm in the architectural field in general. This study try to focus on the utilization of rhythm as creative system in architecture of heritage and contemporary

Carbohydrate antigen 19-9 (CA 19-9) levels were measured in sera and tissues of 40 patients with breast cancer (01), 8 patients with prostate cancer (G2)and 12 patients with thyroid cancer (G3), by the enzyme­ linked immunosorbent assay (ELISA) technique.

The patients were admitted to Medical City Hospitals (Baghdad Teaching Hospital and Nursing Home Hospital). The sera were taken just before surgery, where the specimens were taken immediately after surgery and kept in saline solution at -20°C until the time of homogenizing process.

The results of CA 19-9 levels in sera were (16.309±7.143; 31.281±0.766;

11.5±0.707 U/ml respectively compared with serum CA 19-9 level of control group G4 which was 7.74

Background: Cisplatin is one of the most
commonly used anti-cancer drugs , but its
clinical use was limited by its nephrotoxicity .
Methods: In this study we try to investigate the
renoprotective effect of captopril and
aminophylline against cisplatin induced
nephrotoxicity .For this purpose a 36 Sprague
Dawley rats was divided randomly to 6 groups ,
each group consist of 6 rats. The first group
given normal saline and act as control group,
while the other 5 groups given cisplatin ( 7.5
mg/kg ) , captopril ( 60 mg/kg ) , aminophylline
( 24 mg/kg ) , captopril with cisplatin and
aminophylline with cisplatin respectively. All
drugs are given as single dose through
intraperitonial route. After 6

Background: Chronic hyperglycemia is the most frequent diabetes-related metabolic disorder because of faulty insulin action or production. According to the WHO, osteoporosis is a progressive systemic skeletal disorder that decreases bone mass and micro architecture bone tissue, increasing bone fragility and fracture risk. Nervosa damage determines how much a diabetic's body is damaged. Objective: The current work aimed to examines age, BMI, HbA1c, fasting blood glucose, sclerostin, and lipid profiles (TC, TG, HDL-C, VLDL-C, and LDL-C) in Iraqi T2DM menopausal women with /without osteoporosis to detect biomarkers in such condition. Subjects and Methods: 120 subjects were included in this study. They were divided into 3 groups; Group 1 (N = 4

A comprehensive practical study of typical mechanical properties of welded Aluminum alloy AA7020-T6 (Al-Mg-Zn), adopting friction stir welding (FSW) technique and conventional metal inert gas (MIG) technique, is well achieved in this work for real comparison purposes. The essences of present output findings were concentrated upon the FSW samples in respect to that MIG ones which can be summarized in the increase of the ultimate tensile strength for FSW was 340 MPa while it was 232 MPa for MIG welding, where it was for base metal 400 MPa. The minimum microhardness value for FSW was recorded at HAZ and it was 133 HV0.05 while it was 70 HV0.05 for MIG weld at the welding metal. The FSW produce 2470 N higher than MIG welding in the bending t

Comparative Study Between Glimepiride and Glibenclamide in the Treatment of Type 2 Diabetic Patients in Al-Yarmouk Hospital