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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 Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Quadrupole moments of exotic carbon isotopes (9C, 11C, 17C and 19C) including core polarization effect
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Quadrupole Q moments and effective charges are calculated for 9C, 11C, 17C and 19C exotic nuclei using shell model calculations. Excitations out of major shell space are taken into account through a microscopic theory which are called core-polarization effects. The simple harmonic oscillator potential is used to generate the single particle matrix elements of 9,11,17,19C. The present calculations with core-polarization effects reproduced the experimental and theoretical data very well.

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Publication Date
Sat Dec 01 2007
Journal Name
Al-nahrain Journal Of Science
Delayed type of hypersensitivity and its relation with experimental infection with two different Leishmania antigen
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Publication Date
Thu Jun 30 2011
Journal Name
Al-kindy College Medical Journal
Prevalence of clinically significant Hepatopulmonary Syndrome among Patients with Chronic Liver Disease and Portal Hypertension
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Background : The hepatopulmonary syndrome (HPS) is defined as the triad of liver disease, arterial deoxygenation, and pulmonary vascular dilatation. The reported prevalence of HPS in cirrhotic patients varies between 5% -17.5%.Objective : To estimate the prevalence of hepatopulmonary syndrome among patients with chronic liver disease and portal hypertension and to study the correlation between HPS and the severity of liver disease.Patients and methods : Thirty patients were studied for the presence of HPS using transthoracic contrast echocardiography for detection of pulmonary vasodilatation. Arterial oxygen saturation (SaO2) was determined in erect and supine position using a pulse oximeter , (SaO2 ≤ 92 % in supine position and/or a d

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Publication Date
Mon Apr 01 2019
Journal Name
Indian Journal Of Public Health Research And Development
Analysis of Serum Il-6 and CRP Levels among Autoimmune and Non- Autoimmune Hypothyroid Patients
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Hashimoto Thyroiditis (HT) is the most common autoimmune thyroid disease and the commonest cause ofhypothyroidism. C-reactive protein (CRP) is synthesized in hepatocyte in response to autoimmune disorders;strongly induced by IL-6. This study aimed to estimate serum IL-6 and CRP levels in autoimmune and non-autoimmune hypothyroidism. The present study included 60 Iraqi female hypothyroid patients divided to 30autoimmune and 30 non-autoimmune, with age ranged between 24-50 years and 30 healthy controls withage ranged between 27-52 years. Serum samples were collected from study groups. The levels of thyroidhormones (TSH, T4 and T3) were determined by using automated Chemiluminescence Immunoassay (CLIA)analysis system. Detection the levels of t

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Publication Date
Mon Jan 07 2019
Journal Name
Journal Of Pharmaceutical Sciences And Research
Synthesis, Spectral Studies and Microbial Evaluation of Azo Dye Ligand Complexes with Some Transition Metals
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1-(4-amino-3-(benzo[d]thiazol-2-yldiazenyl)phenyl)ethanone has been synthezied by reaction the diazonium salt of 2-aminobenzothiazole with 4-aminoacetophenone. Specroscopic studies ( FTIR,UV-Vis, 1H and 13CNMR) and microelemental analysis (C.H.N.S.O) are use to identified of the azo ligand. Metal chelates of some transition metals were performed as well depicted. Complexes were identified using atomic absorption of flame, elemental analysis, infrared and UV-Vis spectral process as well conductivity and magnetic quantifications. Nature of compounds produced have been studied followed the mole ratio and continuous contrast methods, Beer's law followed during a concentration scope (1×10-4 - 3×10-4 mol/L). height molar absorbtivity of compoun

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
DESIGN, CONSTRUCTION AND TESTING OF LOW SPEED WIND TUNNEL WITH ITS MEASUREMENT AND INSPECTION DEVICES
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A low speed open circuit wind tunnel has been designed, manufactured and constructed at the
Mechanical Engineering Department at Baghdad University - College of Engineering. The work is one of
the pioneer projects adapted by the R & D Office at the Iraqi MOHESR. The present paper describes the
first part of the work; that is the design calculations, simulation and construction. It will be followed by a
second part that describes testing and calibration of the tunnel. The proposed wind tunnel has a test
section with cross sectional area of (0.7 x 0.7 m2) and length of (1.5 m). The maximum speed is about (70
m/s) with empty test section. The contraction ratio is (8.16). Three screens are used to minimize flow
distu

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Publication Date
Sun Aug 10 2025
Journal Name
Journal Of Engineering
DESIGN, CONSTRUCTION AND TESTING OF LOW SPEED WIND TUNNEL WITH ITS MEASUREMENT AND INSPECTION DEVICES
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A low speed open circuit wind tunnel has been designed, manufactured and constructed at the Mechanical Engineering Department at Baghdad University - College of Engineering. The work is one of the pioneer projects adapted by the R & D Office at the Iraqi MOHESR. The present paper describes the first part of the work; that is the design calculations, simulation and construction. It will be followed by a second part that describes testing and calibration of the tunnel. The proposed wind tunnel has a test section with cross sectional area of (0.7 x 0.7 m2) and length of (1.5 m). The maximum speed is about (70 m/s) with empty test section. The contraction ratio is (8.16). Three screens are used to minimize flow disturbances in the test section.

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Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
Phenolic Content and Antioxidant, Antibacterial Activities of Ethanolic Extract From Lemon Balm and Oregano Plants
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The antioxidant and antibacterial activities of ethanolic extract and phenolic compounds extract of Lemon balm (Melissa officinalis) and Oregano (Oreganum vulgare) plants were studied; the phenolic content and the relationship between these compounds and the above activities were also investigated. The results showed that the Lemon balm had the highest phenolic content (56.5% mg g) and the phenolic content of Oregano was twice lower than Lemon balm. Lemon balm has the highest antioxidant activity which causes lipid peroxidation inhibition activity of linoleic acid (90.5%), this activity was more than ?-tocopherole antioxidant activity (79.3 %). It was found that the main source of antioxidant activity o

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Publication Date
Wed Jan 01 2020
Journal Name
Egyptian Journal Of Chemistry
Synthesis, Charecterization and Antibacterial Study of New Glyoxilic Acid and Its (N2O4) MnII Ion Complex
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THE Schiff base reaction played an important role of the condensation reaction between 2-aminophenol and Glyoxylic acid in the presence of calculated amounts of KOH as a catalyst. The reaction has been carried out in ethanol under reflux and stirring condition for 3.5 hrs. All syntheses were carried out under hydrogen gas forming a new potassium (E)-1-hydroxy-2-(2-hydroxyphenylimino)ethanolate ligand type [NO2]. The ligand of the general formula K2[Mn(L2)] type and its Mnп complex K2[Mn(N2O4)] type, has been characterized by spectroscopic methods (F.T-I.R. and U.V-Vis.), elemental analysis (C.H.N) metal content, magnetic susceptibility measurement, Thin-layer chromatography (T.L.C), X-RD powder diffraction, 1H-NMR, 13C-NMR molar conductanc

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Publication Date
Thu Jan 01 2009
Journal Name
Ibn Al- Haitha M J. Fo R Pur E & Appl. Sc I
Synthesis and Structural Study of Some Mo(II) Carbonyl Complexes with Triazole and Oxadiazole Derivatives
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A new carbonyl complexes of triazole and oxadiazole were synthesized. These complexes were identified and their structural geometric were suggested by using FT-IR and UV-Vis spectra, conductivity measurements and other chemical and physical properties. The spectra data (FT-IR, UV, Vis.) with the substantial aid of group theoretical calculations gave so many evidences for the proposed geometries and the type of bonding of these compounds