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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
Mon Oct 30 2023
Journal Name
Iraqi Journal Of Science
Optimize and Purification of Keratinase Produced from Local Aspergillus Terreus A13 Isolate Using A Feather as Substrate
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     Keratin is a fibrous, insoluble structural protein that is highly cross-linked with hydrophobic, hydrogen, and disulfide bonds. Keratinases are enzymes that belong to the category of serine hydrolases that are capable of breaking down keratin. The results of the determination of the better fermentation system showed that the production of keratinase from local A.terreus A13 isolate by submerged fermentation (SmF) system was the best system to give the highest specific activity (113.4 U/mg) of keratinase compared with solid-state fermentation (SSF). The optimum conditions for keratinase production by SmF, were determined via cultivation conditions, including carbon source, nitrogen source, temperature, pH of the medium,

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Publication Date
Mon Jul 10 2023
Journal Name
Sustainability
Solar-Induced Photocatalytic Degradation of Reactive Red and Turquoise Dyes Using a Titanium Oxide/Xanthan Gum Composite
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The present study explores the solar-induced photocatalytic degradation of reactive red (RR) and reactive turquoise (RT) dyes in a single system using TiO2 immobilized in xanthan gum (TiO2/XG), synthesized using the sol–gel dip-coating technique for direct precipitation. SEM-EDX, XRD, FTIR, and UV–Vis were used to assess the characteristics of the resulting catalyst. Moreover, the effects of different operating parameters, specifically pH, dye concentration, TiO2/XG concentration, H2O2 concentration, and contact time, were also investigated in a batch photocatalytic reactor. The immobilized TiO2/XG catalyst showed a slight adsorption degradation efficiency and then improved the RR and RT dye degradation activity (92.5 and 90.8%

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Publication Date
Fri Mar 31 2017
Journal Name
Journal Of Engineering
Cultivation of Chlorella Vulgaris Using Airlift Photobioreactor Sparged with 5%CO 2 -Air as a Biofixing Process
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The present paper addresses cultivation of Chlorella vulgaris microalgae using airlift photobioreactor that sparged with 5% CO 2 /air. The experimental data were compared with that obtained from bioreactor aerated with air and unsparged bioreactor. The results showed that the concentration of biomass is 0.36 g l -1  in sparged bioreactor with CO2/air, while, the concentration of biomass reached to 0.069 g l -1  in the unsparged bioreactor. They showed also that aerated  ioreactor.with CO2/air gives more biomass production even the bioreactor was aerated with air. This study proved that application of sparging system for  ultivation of Chlorella vulgaris microalgae using either CO2/air mixture or air has a significant

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
A Comparison between Ericson's Formulae Results and Experimental Data Using New Formulae of Single Particle Level Density
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The partial level density PLD of pre-equilibrium reactions that are described by Ericson’s formula has been studied using different formulae of single particle level density . The parameter  was used from the equidistant spacing model (ESM) model and the non- equidistant spacing model (non-ESM) and another formula of  are derived from the relation between  and level density parameter . The formulae used to derive  are the Roher formula, Egidy formula, Yukawa formula, and Thomas –Fermi formula. The partial level density results that depend on  from the Thomas-Fermi formula show a good agreement with the experimental data.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
studies of human interferon a B and Y activities on diffrent cell
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Human interferon as is the case in all kinds of interferon has complex effects but all share their impact on preventing the proliferation of viruses and preventing or reducing human Alantervjørn conversion occurs if the cell is in preventing the growth of the virus when interferon Balnmstqubl connects

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Publication Date
Fri Aug 28 2020
Journal Name
Iraqi Journal Of Science
Effects of Hematocrit on Blood Flow Through A Stenosed Human Carotid Artery
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In this paper, the effects of hematocrit of red blood cells on blood flow through a stenosed human carotid artery was considered by taking blood as a Newtonian fluid. The governing equations on blood flow were derived. The mathematical content involved in the equations are the variables of interest such as number of stenosis , percentage of hematocrit  of red blood cells in the blood, flow rate, wall shear stress, and viscosity of the blood. Guided by medical data collected on the constraint of blood flow in stenosed human carotid arteries, the governing equations were used to check the effects of pressure gradient, wall shear stress, velocity, and volumetric flow rate of blood in the human carotid arteries. Also, the one-dimensiona

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Publication Date
Mon Jan 02 2023
Journal Name
International Journal Of Nonlinear Analysis And Applications
Diagnostic COVID-19 based on chest imaging of COVID-19: A survey
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Publication Date
Mon Jan 27 2020
Journal Name
Iraqi Journal Of Science
A Framework of APT Detection Based on Packets Analysis and Host Destination
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So far, APT (Advanced Persistent Threats) is a constant concern for information security. Despite that, many approaches have been used in order to detect APT attacks, such as change controlling, sandboxing and network traffic analysis. However, success of 100% couldn’t be achieved. Current studies have illustrated that APTs adopt many complex techniques to evade all detection types. This paper describes and analyzes APT problems by analyzing the most common techniques, tools and pathways used by attackers. In addition, it highlights the weaknesses and strengths of the existing security solutions that have been used since the threat was identified in 2006 until 2019. Furthermore, this research proposes a new framework that can be u

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Publication Date
Mon Sep 09 2013
Journal Name
Plant Biology
Comparing simple root phenotyping methods on a core set of rice genotypes
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Abstract<p>Interest in belowground plant growth is increasing, especially in relation to arguments that shallow‐rooted cultivars are efficient at exploiting soil phosphorus while deep‐rooted ones will access water at depth. However, methods for assessing roots in large numbers of plants are diverse and direct comparisons of methods are rare. Three methods for measuring root growth traits were evaluated for utility in discriminating rice cultivars: soil‐filled rhizotrons, hydroponics and soil‐filled pots whose bottom was sealed with a non‐woven fabric (a potential method for assessing root penetration ability). A set of 38 rice genotypes including the Oryza<styled-content style="fixed-case">SNP</styled-content></p> ... Show More
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Publication Date
Wed May 25 2022
Journal Name
Iraqi Journal Of Science
Full Transformation Semigroup of A Free Left S-Act on N-Generators
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          It is well known that the wreath product  is the endmorphism monoid of a free S-act with n-generators. If S is a trivial semigroup then  is isomorphic to . The extension  for  to  where  is an independent algebra has been investigated. In particular, we consider  is to be , where  is a free left S-act of n-generators. The eventual goal of this paper is to show that  is an endomorphism monoid of a free left S-act of n-generators and to prove that  is embedded in the wreath product .

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