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

Background: The incorporation of rubber has not been entirely successful because it can have detrimental effects on the transverse Strength and hence the rigidity of the denture base. Materials and methods: Zirconium oxide nanoparticales were coated with a layer of trimethoxysilylpropylmethacrylate (TMSPM) before sonication in monomer (MMA) with the percentages 3% by weight then mixed with powder using conventional procedure.(100) samples were prepared and divided into five groups according to the test performed ,Each group consisted of 20 specimens and these were subdivided into 2 groupsGroup (A): control group (10 specimens of high impact acrylic resin without zirconium oxide) and Group (B):zirconium oxide group(10 specimens of high impac

The research in the variables of the political process and government stability tried to show the impact of the political process on political stability first, and then on government stability second, given that the political process that was established in 2005 was aimed at achieving legitimacy, and its most prominent tools are elections, leading to achieving political stability, including government stability. The issue of governmental stability is one of the important issues in Iraq, but it has not been achieved, as a result of several factors, including problems in political action, as the political process has not succeeded in leading Iraq to stability.

The operation of production planning is a difficult operation and it's required High effect and large time especially it is dynamic activity which it's basic variables change in continuous with the time, for this reason it needs using one of the operation research manner (Dynamic programming) which has a force in the decision making process in the planning and control on the production and its direct affect on the cost of production operation and control on the inventory.

   Pressure retarded osmosis (PRO) can be considered as one of the methods for utilizing osmotic power, which is a membrane-based technology. Mathematical modeling plays an essential part in the development and optimization of PRO energy-generating systems. In this research, a mathematical model was developed for the hollow fiber module to predict the power density and the permeate water flux theoretically. Sodium chloride solution was employed as the feed and draw solution. Different operating parameters, draw solution concentration (1 and 2 M), the flow rate of draw solution (2, 3, and 4 L/min), and applied hydraulic pressure difference (0 - 90 bar) was used to evaluate the performance of PRO process of a hollow fiber module. The eff

High tunnels, or unheated plastic greenhouses, are becoming increasingly popular among organic vegetable growers across the United States. However, the intensive production typical of these systems presents soil health challenges, including salinization due to high fertilizer or compost inputs coupled with lack of rainfall to leach salts. Legume cover crops may improve soil health in high tunnels by reducing the need for external inputs, while adding organic matter. We tested the soil health effects of a winter hairy vetch (Vicia villosa Roth) cover crop used to replace fertilizer N in an organic tomato cropping system in high tunnels. Studies were replicated across three sites differing in climate and soil type (Kansas, Kentucky, and Minne

Diode laser technology is well established for biomedicine applications which demand high-power pulse-wave. They are extensively utilized from medical imaging and testing to surgical therapies and the latest aesthetic processes. For medical therapeutic practices, diode lasers have become the ideal laser source for this particular purpose. In the last previous years, semiconductor laser technology has evolved to produce high-repetitions rate near-infrared pulsed lasers diodes that are dependable, low-cost, portable, and small-weight, about few grams. In this paper, we review the recent development and demonstration of diode laser devices for biomedical applications recorded in the latest years taking into account the power, wavelength, and p

Objective Using two complementary techniques of virus detection human papillomavirus (HPV)[capture of hybrids (CH) and polymerase chain reaction (PCR)], relate the cytological study and/or cervical biopsy with high-risk HPV (HPV-HR) genotypes presence, as well as relating their viral load (VL). Methods About 272 women, who presented most cell alterations compatible with lesions cervical HPV, which has been detected in all high risk by the CH method and HPV genotype detection by PCR. Results In 22% of the patients it was not detected HPV DNA. Genotype 16 and/or 18 was prevalent and was found in 33% of the 212 women studied, meanwhile, mixed infections were found by several genotypes in 25%. In as for the histological lesions found, in 61 pat

The purpose of this research was to investigate the beneficial effects of phosphatidylcholine in reducing changes in both lipid and protein profiles in addition to atherogenic index in adult rats with fructose-induced metabolic syndrome. Thirty-six mature Wistar Albino female rats (Rattus norvegicus) (aged 12-15 weeks and weighing 200±10 g) were divided randomly into four groups (G1, G2, G3, and G4); then variable treatments were orally administered for 62 days as follows: G1 (Control group), received distilled water; G2, treated with phosphatidylcholine (PC) orally (1 g/kg BW); G3 (Fr), orally dosed with 40% fructose and 25% fructose mixed with drinking water; G4 (Fr+PC), were also intubated with 40% fr