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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
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
The Effects of Conductance on Metastable Switches in Memristive Devices Based on Anti-Hebbian and Hebbian (AHaH) Learning Rules
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     In the last few years, the literature conferred a great interest in studying the feasibility of using memristive devices for computing. Memristive devices are important in structure, dynamics, as well as functionalities of artificial neural networks (ANNs) because of their resemblance to biological learning in synapses and neurons regarding switching characteristics of their resistance. Memristive architecture consists of a number of metastable switches (MSSs). Although the literature covered a variety of memristive applications for general purpose computations, the effect of low or high conductance of each MSS was unclear. This paper focuses on finding a potential criterion to calculate the conductance of each MMS rather t

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Nonlinear Analysis And Applications
Rock facies classification and its effect on the estimation of original oil in place based on petrophysical properties data
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The most significant function in oil exploration is determining the reservoir facies, which are based mostly on the primary features of rocks. Porosity, water saturation, and shale volume as well as sonic log and Bulk density are the types of input data utilized in Interactive Petrophysics software to compute rock facies. These data are used to create 15 clusters and four groups of rock facies. Furthermore, the accurate matching between core and well-log data is established by the neural network technique. In the current study, to evaluate the applicability of the cluster analysis approach, the result of rock facies from 29 wells derived from cluster analysis were utilized to redistribute the petrophysical properties for six units of Mishri

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Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
Steganography in Audio Using Wavelet and DES
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In this paper, method of steganography in Audio is introduced for hiding secret data in audio media file (WAV). Hiding in audio becomes a challenging discipline, since the Human Auditory System is extremely sensitive. The proposed method is to embed the secret text message in frequency domain of audio file. The proposed method contained two stages: the first embedding phase and the second extraction phase. In embedding phase the audio file transformed from time domain to frequency domain using 1-level linear wavelet decomposition technique and only high frequency is used for hiding secreted message. The text message encrypted using Data Encryption Standard (DES) algorithm. Finally; the Least Significant bit (LSB) algorithm used to hide secr

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Publication Date
Sat Aug 01 2020
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Text hiding in text using invisible character
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Steganography can be defined as the art and science of hiding information in the data that could be read by computer. This science cannot recognize stego-cover and the original one whether by eye or by computer when seeing the statistical samples. This paper presents a new method to hide text in text characters. The systematic method uses the structure of invisible character to hide and extract secret texts. The creation of secret message comprises four main stages such using the letter from the original message, selecting the suitable cover text, dividing the cover text into blocks, hiding the secret text using the invisible character and comparing the cover-text and stego-object. This study uses an invisible character (white space

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Assessment of Groundwater Drinking Sources in Eku and Its Environs, in the Niger-Delta Region of Nigeria
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This study assessed the quality of hand-dug drinking water sources in Eku and its environs at Eku I, Samagidi, Eku 2, and Okuechi, using the weighted arithmetic water quality index method. Water samples collected from hand-dug wells at these locations returned values for analyzed parameters. Temperature 26 – 30(⁰C), dissolved Oxygen (D.O) 5.2-8mg/l, biological oxygen demand (BOD) 5.2-8(mg/l), Electrical Conductivity (EC) 77-119(µS/cm), Total suspended solids were  (TSS) 20000-120000(mg/l), pH 5.31-7.09, Phosphates 2-9.2(mg/l), Alkalinity 28-160(mg/l), Turbidity, 0.02 -0.19(NTU) Total coliform 2 -48 (cfu/ml) and fungal count 1-502. Variations in the values of these parameters were only significant for phosphate, alkalinity, and turb

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
Analytical study of the images and roles of women and men in the books of the Arabic language at the elementary level
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Importance of the research:
The importance of any educational or scientific research through its intellectual arena of facts supply the individual and society, Supports Knowledge and Science Group, which raised will be locked in these topics in the future.
This research seeks to shed light on the image and the role of women and men in the books of the Arabic language in primary education (primary), To illustrate the negative effects of the phenomenon of sexism in textbooks, And its negative impact on emerging, And stay away as much as possible about the distinction between the sexes in the roles and qualities in textbooks traditional stereotypes and remove that put both sexes templates hinder the development of the individual and t

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Publication Date
Wed Oct 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Zenali Iteration Method For Approximating Fixed Point of A δZA - Quasi Contractive mappings
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This article will introduce a new iteration method called the zenali iteration method for the approximation of fixed points. We show that our iteration process is faster than the current leading iterations  like Mann, Ishikawa, oor, D- iterations, and *-  iteration for new contraction mappings called  quasi contraction mappings. And we  proved that all these iterations (Mann, Ishikawa, oor, D- iterations and *-  iteration) equivalent to approximate fixed points of  quasi contraction. We support our analytic proof by a numerical example, data dependence result for contraction mappings type  by employing zenali iteration also discussed.

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Publication Date
Fri Dec 01 2023
Journal Name
Case Studies In Chemical And Environmental Engineering
Kinetic modeling of a solar photo-electro-Fenton process for treating petroleum refinery wastewater
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Publication Date
Sun Jan 01 2023
Journal Name
Rawal Medical Journal
Efficacy of lumbar interlaminar epidural steroid injections for lumbar spinal stenosis: A prospective study
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Objective: To study the effect of epidural spinal injection over one year in case of spinal stenosis. Methodology: This prospective study included 566 patients with spinal stenosis seen at Al-Kindy Teaching and Al-Sader, Hospitals who were treated by local epidural steroid injection. They were followed up for at least five subsequent visits after seven days, one month, three months, six months, and one year to assess efficacy. Result: Mean age of patients was 49.5 years, with a predominance of females (65%). L4/L5 was the most involved level in the spinal stenosis (70%). Grade II stenosis accounted for (45.4%) of cases. The pairwise comparison revealed that there was significant decrease in proportions of patients with pain in day

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Publication Date
Tue Feb 01 2022
Journal Name
Macromolecular Symposia
Synthesis of 5‐Fluorouracil–Naproxen Conjugates as a Mutual Prodrug for Targeting Cancer Tissues
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Abstract<p>A new 5‐fluorouracil–naproxen conjugate is synthesized as a mutual prodrug for targeting cancer tissues. The structure of the target compound and their intermediate are characterized by their melting point, IR, <sup>1</sup>H NMR, <sup>13</sup>C NMR, and elemental microanalysis. The cytotoxic activity is preliminarily evaluated using nonsmall lung cancer CRL‐2049, human breast cancer CAL‐51, and one type of normal cell line; rat embryo fibroblast cell line. The synthesized compound shows a good cytotoxic effect at the cancer cell and no significant effect at rat embryo fibroblast cell line.</p>
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