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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
Sun Jun 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
ORE GENESIS AND MINOR ELEMENTS OF OROGENIC GOLD DEPOSIT AT TAMILOUW– HAYA, SERAM ISLAND, INDONESIA
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The orogenic gold deposit of Tamilouw – Haya is hosted by slate and metapelitic rocks within Tehoru metamorphic complex. Gold and polymetallic sulfides mineralization at study area is predominantly formed in the form of veins, stockwork and breccia although minor dissemination is slightly appeared in the rock float samples. They are trapped and controlled by NE-SW and NNE-SSW trending geologic structure occurred during orogeny process from Late Miocene to Pliocene. The common ore minerals assemblage at Tamilouw – Haya deposit are dominated by native gold, chalcopyrite, pyrite, sphalerite, galena, pyrrhotite, tetrahedrite-tennantite (sulphosalt), marcasite,realgar, kalininite and arsenopyrite as hypogene minerals and accompanied by co

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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Fabrication of Cr2O3: ZnO Nanostructure Thin Film Prepared by PLD Technique as NH3 Gas Sensor
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     Chromium oxide (Cr2O3) doped ZnO nanoparticles were prepared by pulsed laser deposition (PLD) technique at different concentration ratios (0, 3, 5, 7 and 9 wt %) of ZnO on glass substrate. The effects of ZnO dopant on the average crystallite size of the synthesized nanoparticles was examined By X-ray diffraction. The morphological features were detected using atomic force microscopy (AFM). The optical band gap value was observed to range between 2.78 to 2.50 eV by UV-Vis absorption spectroscopy, with longer wavelength shifted in comparison with that of the bulk Cr2O3 (~3eV). Gas sensitivity, response, and recovery times of the sensor in the presence of NH3

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Publication Date
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
Knowledge, Attitudes, and Practice of Self-Medication among Medical Students at Sudan International University, Sudan
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Background: Self-medication is a practice or action taken by individuals for themselves in order to achieve and maintain health, as well as to avoid and protect against disease. The aim of this study is to evaluate the knowledge, attitudes, and practice of self-medication among medical students at Sudan International University.

Subjects & Methods: This was a prospective study that involved 288 out of 1000 students in the Faculty of Medicine at Sudan International University. Data were collected using a self-administered questionnaire from January to March 2022 to evaluate the self-medication knowledge, attitude, and practice among first, second, and third-ye

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Publication Date
Tue Mar 17 2020
Journal Name
Optical And Quantum Electronics
Photocatalytic activity of Ag-doped TiO2 nanostructures synthesized by DC reactive magnetron co-sputtering technique
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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Synthesis and Characterization of Grafted Chitosan Blending with Polyvinyl alcohol / Nanocomposite and Study Biological Activity
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The study of biopolymers and their derivative materials had received a considerable degree of attention from researchers in the preparation of novel material. Biopolymers and their derivatives have a wide range of applications as a result of their bio-compatibility, bio-degradability and non-toxicity. In this paper, chitosan reacted with different aldehydes(2,4 –dichloro- benzaldehyde or 2-methyl benzaldehyde), different ketones (4-bromoacetophenone or 3-aminoacetophenone) to produce chitosan schiff base (1-4) . Chitosan schiff base (1-4) reacted with glutaric acid or adipic acid in acidic media in distilled water according to the steps of Fischer and Speier to produce compounds (5-12)

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Publication Date
Wed Jan 01 2020
Journal Name
Systematic Reviews In Pharmacy
Synthesis of New Ibuprofen Derivatives Containing (Oxothiazolidin-3-yl) Amino Moiety with Expected Biological Activity
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Nonsteroidal anti-inflammatory drugs (NSAIDs) are drugs that help reduce inflammation, which often helps to relieve pain. In this research new ibuprofen oxothiazolidnone derivatives were synthesized from the reaction of Schiff base derivatives of Ibuprofen with mercapto acetic acid VI a-c, to improve the potency and to decrease the drug's potential side effects, a new series of 4-thiazolidinone derivatives of ibuprofen was synthesized VI a-c . The characterizations of the compounds were identified by using FTIR, 1HNMR technique and by measuring the physical properties.

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Publication Date
Tue Sep 29 2020
Journal Name
Iraqi Journal Of Science
Asymptotic Criteria of Neutral Differential Equations with Positive and Negative Coefficients and Impulsive Integral Term
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In this paper, the asymptotic behavior of all solutions of impulsive neutral differential equations with positive and negative coefficients and with impulsive integral term was investigated. Some sufficient conditions were obtained to ensure that all nonoscillatory solutions converge to zero. Illustrative examples were given for the main results.

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Publication Date
Thu Aug 08 2024
Journal Name
New Materials, Compounds And Applications
MOLECULAR MODELLING AND THEORETICAL DESIGN OF NOVEL NIRMATRELVIR DERIVATIVES AS SARS-COV-2 ENTRY INHIBITORS
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The pandemic SARS-CoV-2 is highly transmittable with its proliferation among nations. This study aims to design and exploring the efficacy of novel nirmatrelvir derivatives as SARS entry inhibitors by adapting a molecular modeling approach combined with theoretical design. The study focuses on the preparation of these derivatives and understanding their effectiveness, with a special focus on their binding affinity to the S protein, which is pivotal for the virus’s access to the host cell. Considering molecular docking aspects in the scope of a study on nirmatrelvir derivatives and S protein, dynamics simulations with 25 nanoseconds of their binding are explored. The study shows that these derivatives might work as effective antivi

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and Evaluation of Bilayer Tablets Containing Immediate Release Aspirin Layer and Floating Clopidogrel Layer
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Aspirin and clopidogrel are considered the most important oral platelets aggregation inhibitors. So it is widely used for treatment and prophylaxis of cardiovascular and peripheral vascular diseases related to platelets aggregation .In this study aspirin and clopidogrel were formulated together as floating bilayer tablet system. Three different formulas of 75 mg aspirin were prepared by wet granulation method as immediate release layer; different disintegrants used to achieve rapid disintegration. Formula with crosscarmellose as disintegrant achieve rapid disintegration was selected for preparation of bilayer tablet.

Different formulas of 75 mg clopidogrel were prepared as sustained release floating layer by wet granulation (effe

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Microfacies analysis and sequence stratigraphy of Oligocene formations within Bai Hassan oil field, Northern Iraq
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     Bai Hassan Oil field is considered one of the important north Iraq oil fields. The giant oil field of Bai-Hassan is located near Kirkuk City in North Iraq. The field consists of two domes (in SE – NW direction) Kithka Dome and Dauod Dome separated by a narrow saddle called Shashal saddle.

The current study is focused on microfacies analysis to interpret the stratigraphic sequence of the Palani Formation (early – lower Oligocene age), Baba, Bajawan and Tarjil Formations (middle Oligocene age).

The Bajawan Formation consists basically of five microfacies easily recognizable throughout the thin section. These microfacies are Lime Mudstone Microfacies, Miliolid Packestone Microfacies, Miliolid Grainstone Microfacie

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