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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
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
Climatic Water Balance Comparison for Selected areas in The Middle of Iraq
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     The climate parameters annual rainfall and average mean temperature are investigated from 2000 to 2019 for Kut, Hilla and Iskandaryia. Evidence of climate change is noticed by decreasing the mean annual rainfall and relative humidity with an increase in the annual mean temperature. The climate water balance has been calculated. Due to high temperature, increased evaporation, and low precipitation rates, there was a large water deficit. The total water surplus in the Kut area is 32.86 mm from November to February, and in  Hilla and Iskandaryia is 20.4 and 27.8 mm from December to February, respectively. The climate classification for the three stations was semi-dry to dry climates. The region has a significant water deficit of u

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Publication Date
Tue May 09 2023
Journal Name
Buildings
Identification of Desired Qualifications for Construction Safety Personnel in the United States
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Construction is a hazardous industry with a high number of injuries. Prior research found that many industry injuries can be prevented by implementing an effective safety plan if prepared and maintained by qualified safety personnel. However, there are no specific guidelines on how to select qualified construction safety personnel and what criteria should be used to select an individual for a safety position in the United States (US) construction industry. To fill this gap in knowledge, the study goal was to identify the desired qualifications of safety personnel in the US construction industry. To achieve the study goal, the Delphi technique was used as the main methodology for determining the desired qualifications for constructio

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Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
Evaluation of the electron correlation for lithium atom (Li) in ground state
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The aim of this work is to study the correlation between the electrons for Li atom in ground state through the calculation of the inter-particle distribution function f (r12) and inter-particle expectation values . By using the f(r12) function for KL shell in both singlet and triplet state .The Fermi hole have been evaluated .In this work the Hartree-Fock wave function (1993) have been used.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Production of protease, an analyst for the blood clot from a variety of fungal isolates / 1 rating fungal isolates and agricultural circles
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House 21 fungal isolates fungus to the analyst Albroca output of manufactured blood clot from the Blama human blood showed positive fungi to test analyzes blood clot variation in times where decomposition recorded fungi

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Publication Date
Fri Oct 01 2021
Monitoring and controlling the speed and direction of a DC motor through FPGA and comparison of FPGA for speed and performance optimization
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<span lang="EN-US">We are living in the 21<sup>st</sup> century, an era of acquiring necessity in one click. As we, all know that technology is continuously reviving to stay ahead of advancements taking place in this world of making things easier for mankind. Technology has been putting his part in introducing different projects as we have used the field programmable gate arrays (FPGAs) development board of low cost and programmable logic done by the new evolvable cyclone software is optimized for specific energy based on Altera Cyclone II (EP2C5T144) through which we can control the speed of any electronic device or any Motor Control IP product targeted for the fan and pump. Altera Cyclone FPGAs’ is a board thro

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Fabrication of Electrospun Nanofibers Membrane for Emulsified Oil Removal from Oily Wastewater
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The electrospun nanofibers membranes have gained considerable interest in water filtration applications. In this work, the fabrication and characterization of the electrospun polyacrylonitrile-based nonwoven nanofibers membrane are reported. Then, the membrane's performance and antifouling properties were evaluated in removing emulsified oil using a cross flow filtration system. The membranes were fabricated with different polyacrylonitrile (PAN) concentrations (8, 11, and 14 wt. %) in N, N-Dimethylformamide (DMF) solvent resulted in various average fiber sizes, porosity, contact angle, permeability, oil rejection, and antifouling properties. Analyses of surface morphology of the fabricated membranes before and after oil removal revealed

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
An Adaptive Harmony Search Part-of-Speech tagger for Square Hmong Corpus
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Data-driven models perform poorly on part-of-speech tagging problems with the square Hmong language, a low-resource corpus. This paper designs a weight evaluation function to reduce the influence of unknown words. It proposes an improved harmony search algorithm utilizing the roulette and local evaluation strategies for handling the square Hmong part-of-speech tagging problem. The experiment shows that the average accuracy of the proposed model is 6%, 8% more than HMM and BiLSTM-CRF models, respectively. Meanwhile, the average F1 of the proposed model is also 6%, 3% more than HMM and BiLSTM-CRF models, respectively.

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The difference of distribution of labor force according to the economic activity of the population of Missan province
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The study showed a significant rise in the proportion of the labor force in agriculture
activity among the detailed economic activities in 1997 with a rate (%28.9), and then
decreased to (%18.8) in 2011, and this belong to the deterioration of agriculture and the
transition to the other economic activities.
2- The highest percentage of male's participation in year 1997 obtained by the activity (A),
which is represented by agriculture , where was (%30.0) while the highest percentage of
female's participation has been brought by the activity (M) which is represented education
with a rate (% 47.9). while in 2011 that the highest proportion of males' concentration
obtained by the activity (L) with a rate (%23.1) while

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Publication Date
Sat Feb 20 2021
Journal Name
International Journal Of Research In Social Sciences And Humanities
THE EFFECT OF THE ELECTRONIC ENVIRONMENT ON WORK ETHICS (APPLIED RESEARCH IN THE NATIONAL INSURANCE COMPANY)
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Publication Date
Wed Jan 04 2017
Journal Name
Iraqi Journal Of Science
Histological study of the Isotretinoin drug effect on the intrauterine prenatal development in the pregnant mice
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