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

Diode lasers are becoming popular in periodontal surgery due to their highly absorption by pigments such as melanin and hemoglobin their weak absorption by water and hydroxyapatite makes them safe to be used around dental hard tissues. Objective: The aim of the present study was to evaluate the efficiency of diode laser in performing gingivectomy in comparison to conventional scalpel technique in patients with chronic inflammatory enlargement. Materials and methods: Thirty patients were selected for this study. All of them required surgical treatment of gingival enlargements and were randomly divided into two groups: Control group (treated by scalpel and include sixteen patients) and study group (treated with diode laser 940nm and includ

Sustainable vegetative management plays a significant role in improving soil quality in degraded agricultural landscapes by enhancing soil microbial biomass. This study investigated the effects of grass buffers (GBs), biomass crops (BCs), grass waterways (GWWs), and agroforestry buffers (ABs) on soil microbial biomass and soil organic C (SOC) compared with continuous corn (Zea mays L.)–soybean [Glycine max (L.) Merr.] rotation (row crop [RC]) on claypan soils. The RC, AB, GB, GWW, and BC treatments were established in 1991, 1997, 1997, 1997, and 2012, respectively, and are located at Greenley Memorial Research Center in Missouri. Soil samples were collected in May 2018 from the 0‐ to

This study discusses risk management strategies caused by pandemic-related (Covid-19) suspensions in thirty-six engineering projects of different types and sizes selected from countries in the middle east and especially Iraq. The primary data collection method was a survey and questionnaire completed by selected project crew and laborers. Data were processed using Microsoft Excel to construct models to help decision-makers find solutions to the scheduling problems that may be expected to occur during a pandemic. A theoretical and practical concept for project risk management that addresses a range of global and local issues that affect schedule and cost is presented and results indicate that the most significant delays are due to a

This study discusses risk management strategies caused by pandemic-related (Covid-19) suspensions in thirty-six engineering projects of different types and sizes selected from countries in the middle east and especially Iraq. The primary data collection method was a survey and questionnaire completed by selected project crew and laborers. Data were processed using Microsoft Excel to construct models to help decision-makers find solutions to the scheduling problems that may be expected to occur during a pandemic. A theoretical and practical concept for project risk management that addresses a range of global and local issues that affect schedule and cost is presented and results indicate that the most significant delays are due to a

Isolated Bacteria from the roots of barley were studied; two stages of processes Isolated and screening were applied in order to find the best bacteria to remove kerosene from soil. The active bacteria are isolated for kerosene degradation process. It has been found that Klebsiella pneumoniae sp. have the highest kerosene degradation which is 88.5%. The optimum conditions of kerosene degradation by Klebsiella pneumonia sp. are pH5, 48hr incubation period, 35°C temperature and 10000ppm the best kerosene concentration. The results 10000ppm showed that the maximum kerosene degradation can reach 99.58% after 48 h of incubation. Higher Kerosene degradation which was 99.83% was obtained at pH5. Kerosene degradation was found to be maximum at 3

Isolated Bacteria from the roots of barley were studied; two stages of processes Isolated and screening were applied in order to nd the best bacteria to remove kerosene from soil. The acve bacteria are isolated for kerosene degradaon process. It has been found that Klebsiella pneumoniae sp. have the highest kerosene degradaon which is 88.5%. The opmum condions of kerosene degradaon by Klebsiella pneumonia sp. are pH5, 48hr incubaon period, 35°C temperature and 10000ppm the best kerosene concentraon. The results 10000ppm showed that the maximum kerosene degradaon can reach 99.58% aer 48 h of incubaon. Higher Kerosene degradaon which was 99.83% was obtained at pH5. Kerosene degradaon was found

This paper presents a brief study undertaken for improving the performance of information and communication management of construction projects through investing in information and communication technologies (ICT). The work aims at first to investigate and diagnose the problems, challenges, weaknesses, and inefficiencies related to information and communication management in projects in the construction industry of Iraq. Studying the diagnosed matters and the different solutions of ICT to improve project management performance is following the investigation process. The research presents a technological system suggested to process a lot of the diagnosed problems, challenges, weakness, and inefficiencies of the construction projects and t

This research aims to assess the adoption of TQM in the Middle East Bank for Investment, and diagnosis means and techniques of technological innovation that applied in, as well as to determine the nature of the relationship between total quality management practices (operations management, employment relations, customer relations) and technological innovation (the incremental innovation  of the service, incremental innovation process, a radical innovation of the service, a radical innovation of the operation), through use  the checklists, derived from a study (Kim et al, 2012) the many styles of mathematical and statistical tools was adopted like the percentage, mean, duplicates, as well as the adoption of the Z test th