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

In this work, a method for the simultaneous spectrophotometric determination of zinc which was precipitated into deionized water that is in a commercial distribution systems PVC pipe, is proposed using UV-VIS Spectrophotometer. The method based on the reaction between the analytes Zn2+ and 2-carboxy-2-hyroxy-5-sulfoformazylbenze (Zincon) at an absorption maximum of 620nm at pH 9-10. This ligand is selective reagent. Since the complex is colored (blue), its stoichiometry can be established using visible spectrometry to measure the absorbance of solutions of known composition. The stoichiometry of the complex was determined by Job’s method and molar ratio method and found to be 1:2 (M: L). A series of synthetic solution containing different

In this work, we construct projectively distinct (k,3)-arcs in the projective plane PG(2,9) by applying a geometrical method. The cubic curves have been been constructed by using the general equation of the cubic. We found that there are complete (13,3)-arcs, complete (15,3)-arcs and we found that the only (16,3)-arcs lead to maximum completeness

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The major goal of this research was to use the Euler method to determine the best starting value for eccentricity. Various heights were chosen for satellites that were affected by atmospheric drag. It was explained how to turn the position and velocity components into orbital elements. Also, Euler integration method was explained. The results indicated that the drag is deviated the satellite trajectory from a keplerian orbit. As a result, the Keplerian orbital elements alter throughout time. Additionally, the current analysis showed that Euler method could only be used for low Earth orbits between (100 and 500) km and very small eccentricity (e = 0.001).

The temperature distributions are to be evaluated for the furnace of Al-Mussaib power plant. Monte Carlo simulation procedure is used to evaluate the radiation heat transfer inside the furnace, where the radiative transfer is the most important process occurring there. Weighted sum of gray-gases model is used to evaluate the radiative properties of the non gray gas in the enclosure. The energy balance equations are applied for each gas, and surface zones, and by solving these equations, both the temperature, and the heat flux are found.

   Good degree of accuracy has been obtained, when comparing the results obtained by the simulation with the data of the designing company, and the data obtained by the zonal method. In

In an attempt to disposal from nuclear waste which threats our health and environments. Therefore we have to find appropriate method to immobilize nuclear waste. So, in this research the nuclear waste (Strontium hydroxide) was immobilized by Carbon nanotubes (CNTs).  The Nd-YAG laser with wave length 1064 nm, energy 750 mJ and 100 pulses used to prepare CNTs. After that adding Sr(HO)₂ powder to the CNTs colloidal in calculated rate to get homogenous mixing of CNTs-Sr(OH)_2. The Sr(HO)₂ absorbs carbon dioxide from the air to form strontium carbonate so, the  new solution is CNTs-SrCO₃. To dry solution putting three drops from the new solution on the glass slides. To investigate the radi

Abstract

          The project of balad's major sewerage system is one of the biggest projects who is still in progress in salahulddin province provincial - development plan that was approved in 2013 . This project works in two parts ; the 1st is installing the sewerage networks (both of heavy sewerage & rain sewerage) and the 2nd is installing the     life – off units (for heavy sewerage & rain sewerage , as well) . the directorate of salahuiddin is aiming that at end of construction it will be able to provide services for four residential quarters , one of the main challenges that project's  management  experience is how to achieve thes

In this paper a modified approach have been used to find the approximate solution of ordinary delay differential equations with constant delay using the collocation method based on Bernstien polynomials.

  Many production companies suffers from big losses because of  high production cost and low profits for several reasons, including raw materials high prices and no taxes impose on imported goods also consumer protection law deactivation and national product and customs law, so most of consumers buy imported goods because it is characterized by modern specifications and low prices.

  The production company also suffers from uncertainty in the cost, volume of production, sales, and availability of raw materials and workers number because they vary according to the seasons of the year.

  I had adopted in this research fuzzy linear program model with fuzzy figures