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

Here, we found an estimation of best approximation of unbounded functions which satisfied weighted Lipschitz condition with respect to convex polynomial by means of weighted Totik-Ditzian modulus of continuity

Water pollution as a result of contamination with dye-contaminating effluents is a severe issue for water reservoirs, which instigated the study of biodegradation of Reactive Red 195 and Reactive Blue dyes by E. coli and Bacillus sp. The effects of occupation time, solution pH, initial dyes concentrations, biomass loading, and temperature were investigated via batch-system experiments by using the Design of Experiment (DOE) for 2 levels and 5 factors response surface methodology (RSM). The operational conditions used for these factors were optimized using quadratic techniques by reducing the number of experiments. The results revealed that the two types of bacteria had a powerful effect on biodegradable dyes. The regression analysis reveale

Original Research Paper Mathematics 1-Introduction : In the light of the progress and rapid development of the applications of research in applications fields, the need to rely on scientific tools and cleaner for data processing has become a prominent role in the resolution of decisions in industrial and service institutions according to the real need of these methods to make them scientific methods to solve the problem Making decisions for the purpose of making the departments succeed in performing their planning and executive tasks. Therefore, we found it necessary to know the transport model in general and to use statistical methods to reach the optimal solution with the lowest possible costs in particular. And you know The Transportatio

The goal beyond this Research is to review methods that used to estimate Logistic distribution parameters. An exact estimators method which is the Moment method, compared with other approximate estimators obtained essentially from White approach such as: OLS, Ridge, and Adjusted Ridge as a suggested one to be applied with this distribution. The Results of all those methods are based on Simulation experiment, with different models and variety of  sample sizes. The comparison had been made with respect to two criteria: Mean Square Error (MSE) and Mean Absolute Percentage Error (MAPE).  

Corrosion behavior of aluminum alloy 7025 was investigated in hydrochloric acid (pH=1) containing 0.6 mol.dm-3 NaCl in the existence and absence of diverse concentrations of sulphamethoxazole as environmentally friendly corrosion inhibitor over the temperature range (298-313)K. Electrochemical polarization method using potentiostatic technique was employed. The inhibition efficiency has been raised with increased sulphamethoxazole concentration but lessened at temperature increases. The highest efficiency value was 96.5 at 298 K and 2 x10-4 mol.dm-3 concentration of sulphamethoxazole. The sulphamethoxazole adsorption was agreed with Langmuir adsorption isotherm. Some thermodynamic parameter (△Gads) and activation energy (Ea) were determin

The inverse kinematics of redundant manipulators has infinite solutions by using conventional methods, so that, this work presents applicability of intelligent tool (artificial neural network ANN) for finding one desired solution from these solutions. The inverse analysis and trajectory planning of a three link redundant planar robot have been studied in this work using a proposed dual neural networks model (DNNM), which shows a predictable time decreasing in the training session. The effect of the number of the training sets on the DNNM output and the number of NN layers have been studied. Several trajectories have been implemented using point to point trajectory planning algorithm with DNNM and the result shows good accuracy of the end

The aim of this paper is to present a method for solving third order ordinary differential equations with two point boundary condition , we propose two-point osculatory interpolation to construct polynomial solution. The original problem is concerned using two-points osculatory interpolation with the fit equal numbers of derivatives at the end points of an interval [0 , 1] . Also, many examples are presented to demonstrate the applicability, accuracy and efficiency of the method by compared with conventional method .

The corrosion behavior of Zn in 0.1 M HCl solution containing various concentration of Ampicillin range (2 x 10-4 – 1x10-3) M was investigated. The corrosion rates were measured by using weight loss measurement and polarization curve, The results of polarization method obtained showed that the rate of corrosion of zinc increased with increasing the temperature from 293K to 323K and the values of inhibition efficiency of ampicillin increased with increasing the temperature and AMP concentrations, the results showed that AMP caused to protection efficiency reached to 88.8% when (1x10-3) M AMP concentration was used in 323K. The coverage (θ) of metal surface by AMP could be obtained from the rate of corrosion in the presence and absence