Preferred Language
Articles
/
jeasiq-1071
Using Benford’s law to detecting earnings management Application on a sample of listed companies in the Iraqi market for securities
...Show More Authors

 

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Space Charge Effect for Design Electron Gun Using Five Electrode Immersion Electrostatic Lenses
...Show More Authors

 Computer theoretical study has been carried out on the design of five electrode immersion electrostatic lens used in electron gun application. The finite element method (FEM) is used in the solution of the Poisson's equation fro determine axial potential distribution, the electron trajectory under Zero magnification condition .      The optical  properties : focal length ,spherical and chromatic aberrations are calculated,From studying the properties of the designed electron gun. we have good futures for these  electron gun where are abeam current 4*10-4A    can be supplied by using cathode tip of radius 100 nm.

View Publication Preview PDF
Publication Date
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
Optimum conditions for Invertase production from Saccharomyces cere-visiae using solid state fermentation
...Show More Authors

Three Saccharomyces cerevisiae isolates from different sources (China, Turkey and Egypt) were screened by culturing on solid state fermentation to select the most efficient isolate for invertase production. S. cerevisiae from China was high specific activity 34.7 U/mg. The optimum conditions for enzyme production from this isolate were determined by using a medium composed of wheat bran moisten with 1:0.5 (v:w) corn steep liquor as nitrogen source at initial pH 5.0 for 5 days at 30OC.

View Publication Preview PDF
Publication Date
Thu Aug 30 2018
Journal Name
Journal Of Engineering
An Optimum Strategy for Producing Precise GPS Satellite Orbits using Double-Differenced Observations
...Show More Authors

Both the double-differenced and zero-differenced GNSS positioning strategies have been widely used by the geodesists for different geodetic applications which are demanded for reliable and precise positions. A closer inspection of the requirements of these two GNSS positioning techniques, the zero-differenced positioning, which is known as Precise Point Positioning (PPP), has gained a special importance due to three main reasons. Firstly, the effective applications of PPP for geodetic purposes and precise applications depend entirely on the availability of the precise satellite products which consist of precise satellite orbital elements, precise satellite clock corrections, and Earth orientation parameters. Secondly, th

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Feb 28 2019
Journal Name
Iraqi Journal Of Science
Enhanced RC5 Key Schedule Using One-Dimensional Cellular Automata for Audio File Encryption
...Show More Authors

Audio security is an important aspect in various areas of communication. This paper deals with audio encryption as many of the data communication depends on audio data.  In this paper, a new proposal of audio encryption system has been introduced. The system can be divided into two phases, the first phase focuses on generating a high-quality Pseudo Random Number generator (PRNGs) using elementary, periodic and hybrid rules of cellular automata (CA). The system suggests a new combination of CA rules in an endeavor to provide high randomness and to improve the strength of the proposed cryptosystem. Whereas the second phase produces the Enhanced Rivest Cipher 5 (ERC5) algorithm which employs the generated Random Number Sequence (RNS) i

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Engineering Science And Technology
Air entrained vortex occurrence at sump for inclined multiple intake pipes using cfd
...Show More Authors

Scopus (1)
Scopus
Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
WiMax Network Design and Simulation for Middle Technical University Campus Using OPNET Modeler
...Show More Authors

     This study aims to build a wireless computer network for a large company or university to enhance mobility and allow university users to stay connected at any time or place, which is achieved by applying the Universal Interoperability for Microwave Access (WiMax) technology. WiMax is based on the 802.16 sets of standards and has the most efficient and advanced hardware capabilities to meet the demands of teachers and students to browse the web or download files quickly. OPNET Modeler version 14.5 was used to determine the quality of service parameters of WiMax.

View Publication Preview PDF
Scopus Crossref
Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
An Algorithm for nth Order Intgro-Differential Equations by Using Hermite Wavelets Functions
...Show More Authors

In this paper, the construction of Hermite wavelets functions and their operational matrix of integration is presented. The Hermite wavelets method is applied to solve nth order Volterra integro diferential equations (VIDE) by expanding the unknown functions, as series in terms of Hermite wavelets with unknown coefficients. Finally, two examples are given

View Publication Preview PDF
Crossref
Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Geological Journal
Evaluating Machine Learning Techniques for Carbonate Formation Permeability Prediction Using Well Log Data
...Show More Authors

Machine learning has a significant advantage for many difficulties in the oil and gas industry, especially when it comes to resolving complex challenges in reservoir characterization. Permeability is one of the most difficult petrophysical parameters to predict using conventional logging techniques. Clarifications of the work flow methodology are presented alongside comprehensive models in this study. The purpose of this study is to provide a more robust technique for predicting permeability; previous studies on the Bazirgan field have attempted to do so, but their estimates have been vague, and the methods they give are obsolete and do not make any concessions to the real or rigid in order to solve the permeability computation. To

... Show More
View Publication
Scopus (9)
Crossref (6)
Scopus Crossref
Publication Date
Wed Oct 28 2020
Journal Name
Iraqi Journal Of Science
Robust Blind Watermarking Technique Against Geometric Attacks for Fingerprint Image Using DTCWT-DCT
...Show More Authors

In this research paper, a new blind and robust fingerprint image watermarking scheme based on a combination of dual-tree complex wavelet transform (DTCWT) and discrete cosine transform (DCT) domains is demonstrated. The major concern is to afford a solution in reducing the consequence of geometric attacks. It is due to the fingerprint features that may be impacted by the incorporated watermark, fingerprint rotations, and displacements that result in multiple feature sets. To integrate the bits of the watermark sequence into a differential process, two DCT-transformed sub-vectors are implemented. The initial sub-vectors were obtained by sub-sampling in the host fingerprint image of both real and imaginary parts of the DTCWT wavelet coeffi

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Science
Using Multi-Objective Bat Algorithm for Solving Multi-Objective Non-linear Programming Problem
...Show More Authors

Human beings are greatly inspired by nature. Nature has the ability to solve very complex problems in its own distinctive way. The problems around us are becoming more and more complex in the real time and at the same instance our mother nature is guiding us to solve these natural problems. Nature gives some of the logical and effective ways to find solutions to these problems. Nature acts as an optimized source for solving the complex problems.  Decomposition is a basic strategy in traditional multi-objective optimization. However, it has not yet been widely used in multi-objective evolutionary optimization.   

Although computational strategies for taking care of Multi-objective Optimization Problems (MOPs) h

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (7)
Scopus Crossref