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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
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Poor impurity in the right of the patient and the elderly
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Poor impurity in the right of the patient and the elderly

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Publication Date
Fri Feb 05 2021
Journal Name
Research In Intelligent And Computing In Engineering
Implementing Web Testing System Depending on Performance Testing Using Load Testing Method.
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Web testing is very important method for users and developers because it gives the ability to detect errors in applications and check their quality to perform services to users performance abilities, user interface, security and other different types of web testing that may occur in web application. This paper focuses on a major branch of the performance testing, which is called the load testing. Load testing depends on an important elements called request time and response time. From these elements, it can be decided if the performance time of a web application is good or not. In the experimental results, the load testing applied on the website (http://ihcoedu.uobaghdad.edu.iq) the main home page and all the science departments pages. In t

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Publication Date
Mon Jan 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
ON-Line MRI Image Selection and Tumor Classification using Artificial Neural Network
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When soft tissue planning is important, usually, the Magnetic Resonance Imaging (MRI) is a medical imaging technique of selection. In this work, we show a modern method for automated diagnosis depending on a magnetic resonance images classification of the MRI. The presented technique has two main stages; features extraction and classification. We obtained the features corresponding to MRI images implementing Discrete Wavelet Transformation (DWT), inverse and forward, and textural properties, like rotation invariant texture features based on Gabor filtering, and evaluate the meaning of every

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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Steganography Based on Arabic Language Texts by Kashida Using STRI As RNG
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One of the primary problems in internet is security, mostly when computer utilization is increasing in all social and business areas. So, the secret communications through public and private channels are the major goal of researchers. Information hiding is one of methods to obtain a security communication medium and protecting the data during transmission.
This research offers in a new method using two levels to hide, the first level is hiding by embedding and addition but the second level is hiding by injection. The first level embeds a secret message in one bit in the LSB in the FFT and the addition of one kashida. Subtraction of two random images (STRI) is RNG to find positions for hiding within the text. The second level is the in

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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
Solar cells based on natural dyes prepared using anatase phase titanium dioxide
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Natural dye sensitized solar cell was prepared using strawberry and pomegranate dyes with anatase nanocrystalline titanium dioxide powder. A study of the optical properties of the two dyes, involving the absorption spectrum was determined in the visible region. I-V characteristics under illumination were performed. The results showed that the two prepared dye sensitized solar cells have acceptable values efficiency about (0.94 with Fill factor (45)) and (0.74 with Fill factor (44)) for strawberry and pomegranate dyes, respectively.

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Publication Date
Sat Jul 01 2023
Journal Name
Int. J. Advance Soft Compu. Appl,
Arabic and English Texts Encryption Using Proposed Method Based on Coordinates System
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Publication Date
Mon Aug 31 2015
Journal Name
Journal Of Theoretical And Applied Information Technology
EXAM QUESTIONS CLASSIFICATION BASED ON BLOOM’S TAXONOMY COGNITIVE LEVEL USING CLASSIFIERS COMBINATION
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Publication Date
Sat Apr 30 2022
Journal Name
Iraqi Journal Of Science
Biometric Identification System Based on Contactless Palm-Vein Using Residual Attention Network
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Palm vein recognition technology is a one of the most effective biometric technologies for personal identification. Palm acquisition techniques are either contact-based or contactless-based. The contactless-based palm vein system is considered more accurate and efficient when used in modern applications, but it may suffer from problems like pose variations and the delay in the matching process. This paper proposes a contactless-based identification system for palm vein that involves two main steps; First, the central region of the palm is cropped using fast extract region of interest algorithm, then the features are extracted and classified using altered structure of Residual Attention Network, which is a developed version of convolution

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Publication Date
Wed Jan 12 2022
Journal Name
Iraqi Journal Of Science
Face Detection by Using OpenCV’s Viola-Jones Algorithm based on coding eyes
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Facial identification is one of the biometrical approaches implemented for identifying any facial image with the use of the basic properties of that face. In this paper we proposes a new improved approach for face detection based on coding eyes by using Open CV's Viola-Jones algorithm which removes the falsely detected faces depending on coding eyes. The Haar training module in Open CV is an implementation of the Viola-Jones framework, the training algorithm takes as input a training group of positive and negative images, and generates strong features in the format of an XML file which is capable of subsequently being utilized for detecting the wanted face and eyes in images, the integral image is used to speed up Haar-like features calc

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Sentiment Analysis on Roman Urdu Students’ Feedback Using Enhanced Word Embedding Technique
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Students’ feedback is crucial for educational institutions to assess the performance of their teachers, most opinions are expressed in their native language, especially for people in south Asian regions. In Pakistan, people use Roman Urdu to express their reviews, and this applied in the education domain where students used Roman Urdu to express their feedback. It is very time-consuming and labor-intensive process to handle qualitative opinions manually. Additionally, it can be difficult to determine sentence semantics in a text that is written in a colloquial style like Roman Urdu. This study proposes an enhanced word embedding technique and investigates the neural word Embedding (Word2Vec and Glove) to determine which perfo

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