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
Wed Oct 09 2019
Journal Name
International Journal Of Drug Delivery Technology
The comparative study among the MRSAcin, Nisin A and vancomycin, on biofilm formation by Methicillin resistance Staphylococcus aureus isolated from food sources.
...Show More Authors

Biofilms formation by pathogens microbial Control considered important in medical research because it is the hazarded virulence factor leading to becoming difficult to treat because of its high resistance to antimicrobials. Glycopeptide antibiotic a (Vancomycin) and the commercial bacteriocin (Nisin A) were used to comparative with purification bacteriocin (MRSAcin) against MRSA biofilm. One hundred food samples were collected from Baghdad markets from July 2016 to September 2016, including (cheese, yogurt, raw milk, fried meat, grilled meat, and beef burger). All samples were cultures; S. aureus was confirmation by macroscopic culture and microscopic examination, in addition to biochemical tests. Methicillin resistance S. asureus (

... Show More
View Publication
Scopus (9)
Crossref (3)
Scopus Crossref
Publication Date
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
The Psychometric Properties of the Arabic Version of Nomophobia Scale among Omani Youth
...Show More Authors

The current research aimed to investigate the psychometric characteristics of the Arabic version of the Nomophobia scale for the Omani youth. The scale was administered to a random sample of students from public and private universities and colleges in Oman. The research sample consisted of 2507 students, of whom 868 males and 1639 females. The validity of the measure was first checked by presenting the scale to a group of experts in this field. Then the exploratory and confirmatory factor analysis was carried out. The exploratory factor analysis revealed the existence of three main factors: the fear of connectivity loss, the fear of communication loss with others, and the fear of network outages. These factors accounted for 65.6% of the

... Show More
View Publication Preview PDF
Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Influence of Glow and Afterglow Times on the Discharge Current of Argon at Low Pressure
...Show More Authors

     An experimental investigation of the variation of argon discharge current with a glow and afterglow time intervals of a square discharge voltage was carried out at low pressure (6-11 mbar). The discharge was created between two circular metal electrodes of diameter (7.5 cm), separated horizontally by a distance (10 cm) at the two ends of a Pyrex cylindrical tube. A composite of two Gaussian functions has been suggested to fit and explain the variation graphs clearly. It is shown that the necessary times of glow and afterglow needed to attain a maximum discharge current are (70 us) and (60 us), respectively. The discharge current is observed to drop to the lowest value when the two times are serially longer than (85 us) and (72 u

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
mathematical model for segmentation of the overall planning of puplic redemption company- ministry of industry and minerals
...Show More Authors

Abstract

The study presents a mathematical model with a disaggregating approach to the problem of production planning of a fida Company; which belongs to the ministry of Industry. The study considers disaggregating the entire production into 3 productive families of (hydraulic cylinders, Aldblatt (dampers), connections hydraulics with each holds similar characteristics in terms of the installation cost, production time and stock cost. The Consequences are an ultimate use of the available production capacity as well as meeting the requirements of these families at a minimal cost using linear programming. Moreover, the study considers developing a Master production schedule that drives detailed material and production requi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 22 2019
Journal Name
Horticulturae
Variable Pulsed Irrigation Algorithm (VPIA) to Reduce Runoff Losses under a Low-Pressure Lateral Move Irrigation Machine
...Show More Authors

Due to restrictions and limitations on agricultural water worldwide, one of the most effective ways to conserve water in this sector is to reduce the water losses and improve irrigation uniformity. Nowadays, the low-pressure sprinkler has been widely used to replace the high-pressure impact sprinklers in lateral move sprinkler irrigation systems due to its low operating cost and high efficiency. However, the hazard of surface runoff represents the biggest obstacle for low-pressure sprinkler systems. Most researchers have used the pulsing technique to apply variable-rate irrigation to match the crop water needs within a normal application rate that does not produce runoff. This research introduces a variable pulsed irrigation algorit

... Show More
View Publication
Scopus (13)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Fri Jan 11 2019
Journal Name
Iraqi Journal Of Physics
Determination the concentrations of radon gas and exhalation rate in some phosphate fertilizer using CR-39 track detector
...Show More Authors

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Jun 15 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The surface roughness of new fluoride releasing material after using three polishing protocols and storage in artificial saliva
...Show More Authors

Background: Prophylaxis methods are used to mechanically remove plaque and stain from tooth surfaces; such methods give rise to loss of superficial structure and roughen the surface of composites as a result of their abrasive action. This study was done to assess the effect of three polishing systems on surface texture of new anterior composites after storage in artificial saliva. Materials and methods: A total of 40 Giomer and Tetric®N-Ceram composite discs of 12 mm internal diameter and 3mm height were prepared using a specially designed cylindrical mold and were stored in artificial saliva for one month and then samples were divided into four groups according to surface treatment: Group A (control group):10 specimens received no surfa

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment of Dental Implant Site Dimensions And Alveolar Bone Density in The Mandible Using Cone Beam Computed Tomography
...Show More Authors

Background: The quantity and the quality of available bone, influence the clinical success of dental implants surgery. Cone beam Computed tomography is an established method for acquiring bone images before performing dental implant. Cone beam computed tomography is an essential tool for treatment planning and post-surgical procedure monitoring, by providing highly accurate 3-D images of the patient's anatomy from a single, low-radiation scan which yields high resolution images with favorable accuracy. The aim of study is the Measurement of alveolar bone (height and buccolingual width) and density in the mandible among Iraqi adult subject using CBCT for assessment of dental implant site dimensions. Material and method: The study sample in

... Show More
View Publication
Crossref
Publication Date
Thu Oct 01 2020
Journal Name
Biochemical & Cellular Archives
EXTRACTING PECTIN FROM TOMATOES AND BEET PEELS AND USING IT IN THE MANUFACTURE OF YOGURT AND COMPARING THEM
...Show More Authors

Pectin is available in many plants and in this study, the peels of tomatoes and beet were used to be an economical source of pectin production instead of dumping it with waste or using it as animal feed. The pectin extracted from the peels using different solutions, namely citric acid (2 M), oxalic acid (2%) and hydrochloric acid (0.5 M) the outcome of the extraction methods, 7. 1%, 6% and 11% respectively for tomatoes peels, while the pectin of beet peels were 8%, 6.5%, and 8.3%, and the highest percentage obtained in the manner of hydrochloric acid adopted in the manufacture of yogurt.Yogurt was manufactured with four treatments, in the first treatment standard pectin was added and the second treatment in addition to the pectin extracted

... Show More
Scopus
Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Human Sport And Exercise - 2019 - Spring Conferences Of Sports Science
The use of the electrical stimulation device for the muscles in the limit determines the elbow joint during the lifting of the disabled weightlifting players
...Show More Authors

View Publication
Scopus (1)
Scopus Clarivate Crossref