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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
Tue Jan 30 2024
Journal Name
Iraqi Journal Of Science
Clinical and Histopathological Features of Breast Cancer in Iraqi Patients between 2018-2021
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     Breast cancer (BC) is the most common malignancy in women worldwide and a major cause of cancer-related deaths for women in Iraq. This assignment was created to investigate the characteristics of BC diagnosed in Baghdad from 2018 to 2021. A total of eighty-nine of paraffin embedded tissue blocks of different breast tissue tumors (71 females and 18 males) with their data, were collected from archive of Histopathology Department, Teaching Laboratories of Medical City, Al-Yarmouk Teaching Hospital, and a private laboratory in Baghdad-Iraq. The clinical information regarding age, gender, tumor size, tumor stage and grade, lymph nodes metastasis, in addition to the findings of estrogen receptor (ER), progesterone receptor (PR), human

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Publication Date
Sun Jul 31 2022
Journal Name
Iraqi Journal Of Science
Association of CTLA-4 Single Nucleotide Polymorphisms with Autoimmune Hypothyroidism in Iraqi Patients
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Genetic and environmental factors are believed to have a key role in the development and pathogenesis of autoimmune thyroid diseases (AITD). This study aimed to investigate the association between two CTLA-4 gene single nucleotide polymorphisms (SNPs) CT60/rs3087243 and CT61/rs11571319 with autoimmune thyroiditis in a sample of Iraqi patients. Seventy-five patients (67 females, 8 males) and eighty-eight subjects (79 females and 9 males) matched in age, gender, and ethnicity as a control group. Thyroid autoantibodies were present in females more than in males with a total positivity of anti-TPO of 92% and anti-TG positivity of
57.3 %. Thyroid evaluation tests including T3, T4, and TSH were abnormal only in patients not receiving L-th

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Publication Date
Mon Apr 01 2019
Journal Name
Biochemical And Cellular Archives
Association Of Human Cytomegalovirus With Her2 Protooncogene Overexpression In Iraqi Breast Cancer Patients
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Human cytomegalovirus (HCMV) has a worldwide distribution and common infections. The presence of HCMV genome and antigens has been detected in many kinds of human cancers. The proto-oncogene Her2/neu is overexpressed in 25% to 30% of human breast cancers and frequently associated with tumor aggressiveness and worse prognosis. Examination was applied to detect different HCMV antigens and to demonstrate their correlation with Her2/neu overexpression in breast cancer. The present study includes samples from 70 women of 60 breast cancer patients and 10 normal breast tissues. Formalin-fixed paraffin embedded tissue blocks were obtained from each woman according to ethical approval. Human cytomegalovirus early antigen expression was detected in 5

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Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
An Assessment of Glutathione-S-Transferase and Lipid Profile in Obese Iraqi Patients
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Obesity is a chronic disease that may have genetic, environmental, and other causes. Obesity is a shortcut to many diseases, such as hypertension, diabetes, atherosclerosis, and other chronic diseases. Oxidative stress increases obesity through free radicals. Glutathione S-transferase (GST) is a metabolic enzyme used to remove toxins. This study aimed to determine GST activity in obese patients as a predictor of oxidative stress and the effectiveness of lipid profiling in obese patients. The study included 139 samples of obese and healthy people (obese group 84 and healthy group 55). Both groups (obese and healthy groups) were divided into four groups based on body mass index. Blood samples were collected from obese males and females in

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Publication Date
Sun Dec 27 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Assessment of Some Hematological parameters in Iraqi Women with Different Breast Cancer Stages
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Breast cancer (BC) is the most commonly diagnosed cancer in women. The metabolism of iron is closely regulated by hepcidin which exerts its action by interacting with a ferroportin.

 The aim of the present study was to assess the alterations in the levels of some serum biomarkers that have a role in iron homeostasis (hepcidin and ferroportin) in addition to hematological parameters (hemoglobin, leukocyte and platelets count) in different stages of BC.

This study included 66 women with BC. The patients were categorized as follows : group 1 includes :22 patients with stage I disease ,group 2 includes: 22 patients with stage II disease ,and group 3 include: 22 patients with stage III disease .Group 4 includes :22 appare

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Publication Date
Sat Sep 25 2021
Journal Name
International Journal Of Drug Delivery Technology
Phytochemical investigation of some active components in Iraqi conyza canadensis (Syn. erigeron canadensis)
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This study aimed to explore and separate the phytochemicals of the whole plant Conyza canadensis, a naturally growing plant in Iraq, since no phytochemical research was done previously in Iraq. The whole plant of C. canadensis was defatted by maceration in hexane for 24 hours. The defatted plant materials were extracted using Soxhlet apparatus, the aqueous ethanol 85% as a solvent extraction for 9 hours, and fractionated by petroleum ether, chloroform, ethyl acetate, and n-butanol. The petroleum ether, chloroform, and ethyl acetate fractions were analyzed by high-performance liquid chromatography (HPLC) for their steroids, alkaloids, and polyphenolic (phenolic acids and flavonoids) contents. One alkaloid was isolated from chloroform fractio

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Publication Date
Sat Mar 01 2025
Journal Name
Cytokine
Role of Interleukins-8, -17 and -22 in Iraqi postmenopausal women with Osteoporosis
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Osteoporosis (OP) is a systemic skeletal disease characterized by low bone mineral density and deterioration of bone architecture, resulting in bone strength reduction and increased fracture susceptibility. Estrogen deficiency in post-menopausal women is possibly responsible for the instability between bone formation and resorption, which is managed by specific osteoclastogenic cytokines that may be leading to resorption. This study aims to estimation of the concentrations of interleukins −8, −17, −22, beside to certain parameters in blood serum and explained their roles in the development of osteoporosis pathogenicity in postmenopausal women. Materials and Methods A case-control study included 108 Iraqi postmenopausal women participa

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Publication Date
Tue Sep 10 2024
Journal Name
Frontiers In Health Informatics
Assessment of Some Bone Matrix Biochemical Parameters in Iraqi Postmenopausal Women with Osteoporosis
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Objectives: Osteoporosis (OP) is a systemic skeletal disorder characterized with bone mass loss and microstructure, resulting in fragility fractures. Continued secretion of Osteopontin (OPN), osteonectin (ON), osteocalcin (OCN), Parathyroid hormone (PTH) and Ca+2 lead to bone remodeling disorders, followed by bone loss and osteoporosis (OP). The current study aims to investigate the biochemical proteins OPN, OCN, and ON in postmenopausal women with osteoporosis and determine whether we could use them as good indicators for OP diagnostics. Materials and Methods: Case- control study carried out between December 2022 and July 2023. OP disease was confirmed among 108 Iraqi postmenopausal women randomly selected from different Iraqi hospitals, B

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Publication Date
Fri Sep 30 2011
Journal Name
Al-khwarizmi Engineering Journal
Analysis of Temperature and Residual Stress Distribution in CO2 Laser Welded Aluminum 6061 Plates Using FEM
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This paper develops a nonlinear transient three-dimensional heat transfer finite element model and a rate independent three-dimensional deformation model, developed for the CO2 laser welding simulations in Al-6061-T6 alloy. Simulations are performed using an indirect coupled thermal-structural method for the process of welding. Temperature-dependent thermal properties of Al-6061-T6, effect of latent heat of fusion, and the convective and radiative boundary conditions are included in the model. The heat input to the model is assumed to be a Gaussian heat source. The finite element code ANSYS12, along with a few FORTRAN subroutines, are employed to obtain the numerical results. The benefit of the proposed methodology is that it

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Publication Date
Sat Jan 01 2011
Journal Name
North American Journal Of Medical Sciences
Urinary tract infections caused by staphylococcus aureus DNA in comparison to the candida albicans DNA
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Background: Bacterial DNA released upon bacterial autolysis or killed by antibiotics, hence, many inflammatogenic reactions will be established leading to serious tissue damage. Aim: the present work aimed to elucidate the histopathological changes caused by prokaryotic (bacterial) DNA and eukaryotic (candidal) DNA. Materials and methods: twenty one Staphylococcus aureus and 36 Candida albicans isolates were isolated from UTI patients. Viable cells and DNA of the highest antibiotic sensitive isolates were injected, intraurethraly, in mice. Results were evaluated via histopathological examination. Results: Mildest reactions were obtained from mice challenged with viable C. albicans compared with those challenged with viable S. aureus. Dos

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