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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
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Improve Akaike’s Information Criterion Estimation Based on Denoising of Quadrature Mirror Filter Bank
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Akaike’s Information Criterion (AIC) is a popular method for estimation the number of sources impinging on an array of sensors, which is a problem of great interest in several applications. The performance of AIC degrades under low Signal-to-Noise Ratio (SNR). This paper is concerned with the development and application of quadrature mirror filters (QMF) for improving the performance of AIC. A new system is proposed to estimate the number of sources by applying AIC to the outputs of filter bank consisting quadrature mirror filters (QMF). The proposed system can estimate the number of sources under low signal-to-noise ratio (SNR).

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Physiological and Hormonal Effects of Titanium Dioxide Nanoparticles on Thyroid and Kidney Functions
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           Titanium dioxide nanoparticles (TiO2 NPs) are generally used in different types of applications such as the industry of plastics, paper industry, paints, toothpaste, cosmetics, sunscreens, and in various lifestyles, because of the vast range of applications and our daily exposure to these nanoparticles and a lack of information on animal and human health this study was designed to reveal dose and time-dependent effects of TiO2-NPs on the thyroid gland and kidney functions in male rats.

For this study 54, Sprague-Dawley albino adult male rats were classified into three main groups each of 18 rats treated for a particular duration (1,2, and 4) weeks respectively. Each group was subdivided i

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Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Corrosion Inhibition Efficiency Investigation of Yttrium Oxide Nanoparticles Coated on Carbon Steel Alloy
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Metal oxide nanoparticles demonstrate uniqueness in various technical applications due to their suitable physiochemical properties. In particular, yttrium oxide nanoparticle(Y2O3NPs) is familiar for technical applications because of its higher dielectric constant and thermal stability. It is widely used as a host material for a variety of rare-earth dopants, biological imaging, and photodynamic therapies. In this investigation, yttrium oxide nanoparticles (Y2O3NPs) was used as an ecofriendly corrosion inhibitor through the use of scanning electron microscopy (SEM), Fourier transforms infrared spectroscopy (FT-IR), UV-Visible spectroscopy, X-ray diffraction (XRD), and energy dispersive X-ray spe

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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Local Dependence for Bivariate Weibull Distributions Created by Archimedean Copula
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In multivariate survival analysis, estimating the multivariate distribution functions and then measuring the association between survival times are of great interest. Copula functions, such as Archimedean Copulas, are commonly used to estimate the unknown bivariate distributions based on known marginal functions. In this paper the feasibility of using the idea of local dependence to identify the most efficient copula model, which is used to construct a bivariate Weibull distribution for bivariate Survival times, among some Archimedean copulas is explored. Furthermore, to evaluate the efficiency of the proposed procedure, a simulation study is implemented. It is shown that this approach is useful for practical situations and applicable fo

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Estimate The Survival Function By Using The Genetic Algorithm
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  Survival analysis is the analysis of data that are in the form of times from the origin of time until the occurrence of the end event, and in medical research, the origin of time is the date of registration of the individual or the patient in a study such as clinical trials to compare two types of medicine or more if the endpoint It is the death of the patient or the disappearance of the individual. The data resulting from this process is called survival times. But if the end is not death, the resulting data is called time data until the event. That is, survival analysis is one of the statistical steps and procedures for analyzing data when the adopted variable is time to event and time. It could be d

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Publication Date
Tue Jun 14 2022
Journal Name
Al-academy
The effectiveness of the deconstructive pattern in theatrical performance
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Theatrical art, from (Plato) to (Heidegger), passing through (Husserl) and (Husserl) has propagated the parallel relations between the overlapping formal patterns in the world of hypotheses crowded with diaspora and scattering, leading to the manifestations of implicit meaning in the intellectual and aesthetic discourse, through the deconstructive pattern that restructures The aesthetic image according to the aesthetic data to be employed, so the effectiveness of the deconstructive system had an important role in authorizing the Ghanaian logic and continuity on which the Western meta meaning was based, and the artistic scene was subjected to it in line with literature and art to be able to pay attention to the achievement and clarify it

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Publication Date
Tue Jun 14 2022
Journal Name
Al-academy
The psychology of nightmares (horror) in the cinematic movie
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Psychology is one of the sciences that consciously overlap in terms of mutual influence with art forms in general and cinematic arts in particular. The psychological effect can be extrapolated into the visual image through the characters and their actions, especially the adoption of psychoanalytic ideas and proposals that came by (Freud), The cinema benefited from the concepts of psychology and participated in the process of creativity and the manufacture of events or the actions of characters, such as the concepts of consciousness and subconsciousness to express the psychological dimension of the film events, these data can be counted on the level of nightmares in the cinematic movies.
The methodological framework included the rese

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Evaluation the turbidity removal efficiency in Al-Wahda water treatment plant using statistical indicators
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Abstract<p>Most of drinking water consuming all over the world has been treated at the water treatment plant (WTP) where raw water is abstracted from reservoirs and rivers. The turbidity removal efficiency is very important to supply safe drinking water. This study is focusing on the use of multiple linear regression (MLR) and artificial neural network (ANN) models to predict the turbidity removal efficiency of Al-Wahda WTP in Baghdad city. The measured physico-chemical parameters were used to determine their effect on turbidity removal efficiency in various processes. The suitable formulation of the ANN model is examined throughout many preparations, trials, and steps of evaluation. The predict</p> ... Show More
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Publication Date
Wed Jan 15 2020
Journal Name
Iraqi Journal Of Laser
Optimizing the Secure Key Rate of a Single Sequential Quantum Repeater with Two Different Quantum Memories
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Quantum channels enable the achievement of communication tasks inaccessible to their
classical counterparts. The most famous example is the distribution of secret keys. Unfortunately, the rate
of generation of the secret key by direct transmission is fundamentally limited by the distance. This limit
can be overcome by the implementation of a quantum repeater. In order to boost the performance of the
repeater, a quantum repeater based on cut-off with two different types of quantum memories is suggestd,
which reduces the effect of decoherence during the storage of a quantum state.

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Publication Date
Tue Jan 10 2017
Journal Name
South Asian Journal Of Life Sciences
Comparison the effect of fungi (Beauveria bassiana) and bacteria Bacillus thuringiensis (is-raelensis) on a cumulative mortality of culex quinquefasciatus (Diptera: Culicidae).
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Mosquitoes play a serious role on public health transmitting several dangerous diseases such as malaria, filariasis and Encephalitis. So it consider as a vector diseases. Therefor it is important to control its spread using ecology friend’s factors like bacteria Bacillus thuringiensis var. israelensis and fungi Beauveria bassiana. Results revealed that the direct effect of Bacillus thuringiensis on the larvae led to the high mortality (100%) during 3 days while Beauveria bassiana have a cumulative effect on the Mosquito stage lifecycle; 7.3 X 104 more significant effect in the first day but there was no significant in the other days of treatment. In the end period of lifecycle there was no adult emergence and the adult which emergence up

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