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

This paper discussed the solution of an equivalent circuit of solar cell, where a single diode model is presented. The nonlinear equation of this model has suggested and analyzed an iterative algorithm, which work well for this equation with a suitable initial value for the iterative. The convergence of the proposed method is discussed. It is established that the algorithm has convergence of order six. The proposed algorithm is achieved with a various values of load resistance. Equation by means of equivalent circuit of a solar cell so all the determinations is achieved using Matlab in ambient temperature. The obtained results of this new method are given and the absolute errors is demonstrated.

The numerical analysis was conducted to studying the influence of length to diameter ratio (L/D) on the behavior of the soil treated with sand columns treated with 8% sodium silicate for both floating and end bearing type by using finite element method (Plaxis 3D Foundation ) for isolated foundation of real dimensions. The analysis’s study indicate that in the floating type the best improvement ratio was achieved at (L/D=8) when using columns with a diameter of (0.5, 0.7), but when using columns with a diameter of 0.3 m, it was noticed that the bearing improvement ratio increases with increasing (L/d). While the results of the analysis for end bearing type show that the higher improvement ratio was achieved at (L/D=4) when using columns w

This study explores the barriers to adopting green environmental criteria in Supplier Selection (SS) within the Iraqi food industry. It aims to enhance the understanding of sustainable supply chain management in developing nations, with a particular focus on the Iraqi context. A case study approach was utilized to identify eleven key green environmental criteria and 54 sub-criteria, alongside seven major barriers to their adoption. The Best–Worst Method (BWM) was employed to rank the criteria, and Fuzzy Stepwise Weight Assessment Ratio Analysis (SWARA) was used to prioritize the barriers. The analysis revealed that Environmental Management Systems are the most critical criterion for SS. On the other hand, legislation and policies emerged

Background: The dimensional change of alveolar ridge is normal effect of teeth extraction, with unfavourable functional and esthetical outcomes that might jeopardize implant placement. To reduce the biological effects of the dimensional changes of alveolar ridge, various surgical procedures have been recommended, called alveolar ridge preservation. In the previous decade, autogenously teeth have been proposed as bone graft substitution in fresh extraction socket with successful results, yet with various preparation protocols. Aim: Evaluate the formation of new bone derived from the freshly extracted teeth that are grafted immediately in the post extraction sockets, in comparison with sockets without graft filling, by using CBCT and to compa

In this study, several models of the rocket fins were made of hyper composite materials (with two or more reinforced materials) with different volume fractions of components used to produce isotropic composite plate structures. The reinforcement of polyester resin material was done in two ways, with fibre reinforcement and powder reinforcement. The types of fibresthat used were chopped glass fibre and chopped carbon fibre, and the type of powder used was carbon powder. A concentrated load was applied to the models in the form of a cantilever plate. The effect of adding carbon powder on the stiffness to weight ratio and the effect of temperature on this stiffness to weight ratio were studied and discussed. It was observed that hybridization

البحث جزء من أطروحة الدكتوراه التي أعكف على إنجازها تحت عنوان ((الاستدلال البلاغي عند البلاغيين العراقيين من القرن الأول حتى القرن العاشر)) . يشير مفهوم الخلاف البلاغي الى تلك المسائل البلاغية التي وقع عليها الخلاف بين البلاغيين القدامى، يشمل ذلك المسائل المتعلقة بالمفاهيم والتنظير والإجراءات، وهو من المفاهيم الحديثة التي طرحت ضمن اتجاه تأصيلي يهدف الى جمع كل مسائل الجدل التي ساهمت في تكوين وإثراء الفكر الب