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 final stage of endodontic therapy is complete obturation of the root canal system to provide as perfect as possible at the cementodentinal junction of the apical foramen. The purpose of this in vitro study was to evaluate the sealing ability of injection molded thermoplasticized gutta percha and lateral condensation techniques with and without the use of sealers. Materials and Methods: Forty freshly extracted adult human maxillary central incisors with complete formed apices were utilized in this study. The teeth were randomly divided into four groups for evaluation of the apical seal. Group (1) lateral condensation gutta percha technique without sealer, (2) lateral condensation gutta percha technique with sealer, (3) Inject

The study objectives were to 1) explore the real-world experience of hospital pharmacists with the differences in effectiveness safety, and interchangeability between biosimilar medicines and their reference biological counterparts, 2) reveal pharmacist recommendations to enhance the safety of biopharmaceutical medicines in public hospitals.

The study has a mixed-method design where the core component was qualitative (interviews) and the supplemental component was quantitative (adverse drug reaction, ADR, reports). This qualitative component included semi-structured (mostly face-to-face) interviews involving hospital pharmacists from different hospitals with experience with biological or biosimilar medicines. The interviews were c

The weather of Iraq has longer summer season compared with other countries. The ambient temperature during this season reaches over 50 ^OC which makes the evaporative cooling system suitable for this climate. In present work, the two-stage evaporative cooling system is studied. The first stage is indirect evaporative cooling (IEC) represented by two heat exchangers with the groundwater flow rate (5 L/min). The second stage is direct evaporative cooling (DEC) which represents three pads with groundwater flow rates of (4.5 L/min). The experimental work was conducted in July, August, September, and October in Baghdad. Results showed that overall evaporative efficiency of the system (two coils with three pads each

Construction projects are complicated in nature and require many considerations in contractor selection. One of the complicated interactions is that between performance with the project size, and contractor financial status, and size of projects contracted. At the prequalification stage, the financial ‎requirements restrict the ‎contractors to meet minimum limits in financial criteria such as net worth, working capital and ‎annual turnover, etc. In construction projects, however, there are cases when contractors meet these requirements but show low performance in practice. The model used in the study predicts the performance by training of a neural network. The data used in the study are 72 of the most recent roadw

Objective: Breast cancer is regarded as a deadly disease in women causing lots of mortalities. Early diagnosis of breast cancer with appropriate tumor biomarkers may facilitate early treatment of the disease, thus reducing the mortality rate. The purpose of the current study is to improve early diagnosis of breast by proposing a two-stage classification of breast tumor biomarkers fora sample of Iraqi women.

Methods: In this study, a two-stage classification system is proposed and tested with four machine learning classifiers. In the first stage, breast features (demographic, blood and salivary-based attributes) are classified into normal or abnormal cases, while in the second stage the abnormal breast cases are

This work represents study the rock facies and flow unit classification for the Mishrif carbonate reservoir in Buzurgan oil Field, which located n the south eastern Iraq, using wire line logs, core samples and petrophysical data (log porosity and core permeability). Hydraulic flow units were identified using flow zone indicator approach and assessed within each rock type to reach better understanding of the controlling role of pore types and geometry in reservoir quality variations. Additionally, distribution of sedimentary facies and Rock Fabric Number along with porosity and permeability was analyzed in three wells (BU-1, BU-2, and BU-3). The interactive Petrophysics - IP software is used to assess the rock fabric number, flow zon