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

Understanding the effects of fear, quadratic fixed effort harvesting, and predator-dependent refuge are essential topics in ecology. Accordingly, a modified Leslie–Gower prey–predator model incorporating these biological factors is mathematically modeled using the Beddington–DeAngelis type of functional response to describe the predation processes. The model’s qualitative features are investigated, including local equilibria stability, permanence, and global stability. Bifurcation analysis is carried out on the temporal model to identify local bifurcations such as transcritical, saddle-node, and Hopf bifurcation. A comprehensive numerical inquiry is carried out using MATLAB to verify the obtained theoretical findings and und

Purpose: studying and analyzing the nature of uncertainty as part of strategy formulation, through analyzing the uncertainty faced by managers in the modern business environment characterized by high complexity and dynamism, though developing of an idea about the uncertainty cases and how enable the mind to understand these cases.

Methodology: It was the use of inductive and analytical approach, in order to study the accumulation of knowledge towards development areas that could contribute to strengthening the strategy formulation.

Findings: Mentoring the future will not make the success for business organization but thought business organization ability to developing share mental

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In this search, we examined the factorial experiments and the study of the significance of the main effects, the interaction of the factors and their simple effects by the F test (ANOVA) for analyze the data of the factorial experience. It is also known that the analysis of variance requires several assumptions to achieve them, Therefore, in case of violation of one of these conditions we conduct a transform to the data in order to match or achieve the conditions of analysis of variance, but it was noted that these transfers do not produce accurate results, so we resort to tests or non-parametric methods that work as a solution or alternative to the parametric tests , these method

There is a set of economic factors that affect the rationalization of decisions on unexploited resources within the economic unit and here determines the problem of the search for the question of what economic factors cause the emergence of asymmetric costs, and aims to identify these factors in the costs of adjustment to resources, change in The size of the activity of the economic unit, the general trend of sales change in the previous period, and the economic level of the country. Rh measure the impact of these factors on economic unity, and taking into consideration the impact when formulating decisions.

The organizations, represented by its Management, are working hard in various ways to identify the environmental disturbances that occur in their environment and to investigate and follow up the movement of these disturbances and to respond to them through the decisions they make in an attempt to keep pace with the work and sustainability of their activities, including those decisions, marketing decisions taken by the environmental disturbulence in the market of the organization, the inability of these organizations to read the indicators of these disturbulence correctly displays their marketing effectiveness to vibration and decline in the negative.The current research is based on a fundamental problem that envi

The inhibitive effect of imidazol on the dissolution of Zn in (1M) HCl has been studied. The inhibion effect of imidazol ,protection efficiency and the corrosion rate of Zn in (1M) HCl were investigated at various concentrations (1x 10-3 – 5x10-3) M and tempearture range (285-328) K. The corrosion inhibitive of Zn by imidazol was studied using weight loss measurement and analytical titration of the amounts of dissolved zinc in acidic solution in presence and absent of imidazol. It was observed that imidazol led to protection efficiency reached to (88.93)% when (10)mM imidazol concentration was used. A linear relationship came true between (C/?) and (C); where (?) is the coverage of Zn surface by imidazol which could be obtained from

Modern trends have appeared recently in educational thought that call for the achievement of the outcomes of the educational process. Some of these trends are the development of individual thinking skills, considering the individual differences, and learning basic skills. The five-year learning cycle is one of these models. It is called as five-year learning cycle because it passes through five stages. These five stages are: (operate - discover - clarify - expand – Evaluate), which make the learner as the main axis for activating thinking processes. This can be done by organizing study materials through research, investigation, and identifying concepts by himself, as in learning sports skills that depend on motor performance and teamwork,