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

With their strategic and geographical positions, Japan and Iraq are one of the major
countries in the world, especially to the United States. Japan lies near the two American
Continents, separated only by the Pacific and it is only normal to have the interests of both
countries crossed and joined in the Far East region. This made the occupation of Japan an
inventible matter in the second half of the 20th century. Iraq, on the other hand, has strategic
position in the Middle East, being surrounded by many active countries like Turkey, Iran, and
Gulf countries, besides Iraq’s oil wealth which is needed by such industrial country like the
United States.

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

In recent years, non-oil primary balance indicator has been given considerable financial important in rentier state. It highly depends on this indicator to afford a clear and proper picture of public finance situation in term of appropriate and sustainability in these countries, due to it excludes the effect of oil- rental from compound of financial accounts which provide sufficient information to economic policy makers of how economy is able to create potential added value and then changes by eliminating one sided shades of economy. In Iraq, since, 2004, the deficit in value of this indicator has increased, due to almost complete dependence on the revenues of the oil to finance the budget and the obvious decline of the non-oil s

         The main objective of this research is to design and select a composite plate to be used in fabricating wing skins of light unman air vehicle (UAV). The mechanical properties, weight and cost are the basis criteria of this selection. The fiber volume fraction, fillers and type of fiber with three levels for each were considered to optimize the composite plate selection. Finite element method was used to investigate the stress distribution on the wing at cruise flight condition in addition to estimate the maximum stress. An experiments plan has been designed to get the data on the basis of Taguchi technique. The most effective parameters at the process to be find out by employing L₉

This paper proposes a new strategy to enhance the performance and accuracy of the Spiral dynamic algorithm (SDA) for use in solving real-world problems by hybridizing the SDA with the Bacterial Foraging optimization algorithm (BFA). The dynamic step size of SDA makes it a useful exploitation approach. However, it has limited exploration throughout the diversification phase, which results in getting trapped at local optima. The optimal initialization position for the SDA algorithm has been determined with the help of the chemotactic strategy of the BFA optimization algorithm, which has been utilized to improve the exploration approach of the SDA. The proposed Hybrid Adaptive Spiral Dynamic Bacterial Foraging (HASDBF)

      Compounds from tin oxide doped with gallium oxide and cerium oxide were synthesized. Thin films from (SnO₂:Ga₂O₃,CeO₂) with different doping ratios were prepared on glass and single crystal silicon as substrates with the use of the pulsed laser deposition technique. The results of FTIR spectrums analysis was presented. Varies heterojunctions were fabricated from (SnO₂:Ga₂O₃,CeO₂ /Cu₂S/c-pSi) heterojunctions solar cell which are formed from two layers: the first was Cu₂S and the second was layer from tin oxide doped with two oxides named gallium oxide and cerium oxide with different doping ratios (0, 0.03, 0.05, and 0.0

The current study summarized the construction of a three-dimensional geological model of the Aquitanian sediments age, which represented by the Euphrates and Serikagni formation in Ajeel Oil Field, where Ajeel Oil Field has structural closure towards northwest - southeast. Sedimentary of the current study consist of limestone, dolomitic limestone, dolomite (compose of skeletal grains, non-skeletal grains and cement) and the appearance of some anhydrite rocks.

     The petrographic study of the Euphrates Formation were prepared using a thin section of wells (Aj-1, Aj-4, Aj-5, Aj-6 and Aj-7), Previous studies and geological reports, as well as use well logs data  in the statistical analysis by Petrel softwa