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jeasiq-1071
Using Benford’s law to detecting earnings management Application on a sample of listed companies in the Iraqi market for securities
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Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their decisions. Because it did not honestly reflect the operational results of the companies, therefore are resorting to Benford’s Law  is use to identify the companies that might be manage their earnings management , Where is this law is conceded   one of the monitoring tools that have been used to detect the risk of earnings management , we Use Benford’s law to detect the companies that practiced earnings management in a sample of listed companies in the Iraqi stock exchange , The sample consisted of (61) companies from  the (87) companies Listed on the market for the year  2010 , We concluded that  there are a number of companies that practiced earnings management

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Publication Date
Thu Apr 30 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
The use of physical exercises specialized for with aids of developing explosive power for arms and legs and their effect on free throw and jump shooting skills for advanced basketball players
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The research aims to develop physical exercises with auxiliary training tools that work to develop the explosive power of the arms and legs, and then find out their effect on the accuracy of shooting from free throw and correction from jumping of advanced basketball players, as the researchers found a problem that these players have weakness in the skill of throwing Free throwing and shooting by jumping calculated with two points as a result of adopting unhealthy physical and technical positions, which led to a lack of focus and accuracy, and thus negatively affected the performance technique of free throw and jump shot, as most teams use traditional exercises without the use of auxiliary training tools, and this topic gave researchers the

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Transparency and Its Impact on Achieving The Organizational Reputation.
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 This research test the relationship and the effect of an explanatory variable transparency in the organizational reputation responder variable by senior management in the departments of the Ministry of Housing and Construction centrally funded, As well as come  out among other recommendations contribute to the achievement of organizational reputation of the organizations surveyed. Given the importance of the research topic for the public sector and the community and the environment in which they operate researcher designed questionnaire containing (30) items, and collected data from (92) respondents, representing the research community (eight establishments) exclusively and comprehensively, relying descriptive analytic

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Determination of fungal and parasitic infections caused vaginitis: molecular identification of Candida parapsilosis in Al-Nasiriyah city, Iraq
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The current study aims to determine the prevalence of Trichomonas vaginalis and Candida spp., and also to identify Candida parapsilosis and some virulence genes. It was conducted in Bint Al-Hoda Hospital of Maternity and Children in Thi-Qar province, south of Iraq for the period from the beginning of January to the end of December 2020. Two hundred and fifty samples were collected from the female genital tract for women whose age ranged between 17-50 years. Microscopic, traditional and molecular tests were used in the sample examination. The results recorded 12 (4.8%) samples infected with T. vaginalis parasite, whereas 130 (52%) samples showed Candida yeast distributed as follows: 75 (30 %) <

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Strategic Intelligence in Organizational Success Analytical research in the colleges of the University of Fallujah
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The current research aims to verify the role of strategic intelligence as an explanatory variable in organizational success as a respondent variable in the colleges of the University of Fallujah, the research community. (Dean, Associate Dean, Section Head, Division Officer, Unit Officer), The researcher used the questionnaire as the main tool to collect data that included (50) items, in addition to using personal interviews and field observations as aids in data collection. The researcher relied on statistical programs (SPSS V.25; Excel V (16) In the treatment and analysis of data through the use of the most appropriate statistical methods (arithmetic mean, standard deviation, difference coefficient, determinatio

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Publication Date
Tue Jun 16 2020
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Spectrum of Chest Computed Tomography findings of Novel Coronavirus disease 2019 in Medical City in Baghdad, a case series
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Background: Native chest Computed Tomography (CT) is a quick, non-invasive and practical investigation & plays an important role in evaluation of Coronavirus Disease 2019.

Objective: to describe the chest CT findings in patients with confirmed coronavirus disease 2019 (COVID-19) in sample from Baghdad population.

Patients & methods: Study sample consisted of 55 patients with laboratory confirmed COVID-19 from 1st March through 15th April 2020. Native chest CT was performed in radiology departments in Medical City Teaching Complex (MCTH). The chest CT images were reviewed & analyzed.

Results: The most frequent CT findings were ground-glass opacities (47.3%) & mixed ground glass

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Publication Date
Sun Jan 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Novel Co-Precipitation method for synthesis of Nanostructured Nickel Oxide in accordance to PH: Structural and Optical Properties as an Active optical filter
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      Low cost Co-Precipitation  method was used for Preparation of novel nickel oxide (NiO) nano particle thin films with Simple, with two different PH values 6, 12 and its effect on structural and optical properties as an active optical filter. Experimental results of structural properties X-ray diffraction (XRD) showed that both Nickel oxide nanoparticles with (PH=6 and 12) have polycrystalline structure smaller average particle size about 8.5 nm for PH=6 in comparison with PH=12. Morphological studies using Scanning electron microscopy (SEM) and  atomic force microscope (AFM)  show uniform nano rod distribution for PH=6 with smaller average diameter, average roughness as compared with NiO with

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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Identification of genetic mutations associated with autism in GABRB3 gene in Iraqi autistic patients
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This study was aimed to detect and identify genetic mutations in γ-aminobutyric acid receptor β3 subunit encoding gene (GABRB3) and its association with autism spectrum disorders. Forty autistic patients and 25 non-autistic as control group (5 unaffected sibling and 20 unrelated) with age range from 3 – 10 years were included in this study. Chromosomal DNA was extracted from blood samples followed by polymerase chain reaction (PCR) amplification of two targeted regions which include: (exon2-intron2-exon3) region and (exon 6) region of GABRB3 for subsequent DNA sequencing. Identical bands related to the targeted regions were present in all samples. A sample of PCR products of patients and controls were sequenced. Sequencing results re

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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Effect of formation Methods on Sintering Process of Ceramic Materials: هديل سلمان سعيد
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The current research is concerned with methods of formation and their effect on the sintering process of ceramic materials. The research is divided into a number of chapters. The first chapter addressed the research structure (the research problem, importance, objective, limits, and it also defined the terms used in the research). The second chapter addressed the theoretical framework, where the theoretical framework has been divided into three sections. The first section dealt with methods of formation of ceramic materials including: Plasticizing method 2- semi-dry pressing method 3- dry pressing method 4- extrusion method 5- casting method.
The researcher found that there is a clear difference between the methods through her formati

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Publication Date
Thu Dec 19 2024
Journal Name
Journal Of Baghdad College Of Dentistry
An Oral Health Status and Treatment Needed in Relation to Dental Knowledge, Among a Group of Children Attending Preventive Department, College of Dentistry, University of Baghdad
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Background: Oral health represents an important base for human well-being; the heath of the body begins from oral cavity. Great deal has been applied to increase knowledge in the field of oral health in order to develop appropriate preventive program. This study was conducted in order to estimate the percentage and severity of dental caries and gingivitis among children attending Preventive Department in Collage of Dentistry, University of Baghdad and to determine dental treatment need for those patients, further more to study the relation of these variables with dental knowledge. Materials and Methods: The study group consists of 163 children with an age ranged from 6 to 14 years, who attended the preventive clinic for the first time to be

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Publication Date
Thu Oct 30 2008
Journal Name
College Of Islamic Sciences
Ruling on combining prayers without excuse when needed
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Jurisprudence is one of the most honorable sciences in value, and the greatest of them in reward. Through it, the rulings of religion are known. He, may God’s prayers and peace be upon him, said: ((Whoever God desires good, He gives him understanding of religion)), and through it, the legal rulings and what is related to them are known from what is permissible and forbidden.
And prayer is the believer’s ascent to his Lord, with which the heart is at peace and the soul is at ease. If he, may God’s prayers and peace be upon him, was overwhelmed by an issue or something became difficult for him, he would panic in prayer and be reassured by it. It was necessary for the students of knowledge to investigate its aspects and its secrets

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