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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 Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The UNEMPLOYED ENER IS IN IRAQI TRANS FORMATIONAL INDUSTRIES FOR YEARS ( 2000 – 2010 )
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Importance of study :

The interesting of industrial sector and developing it after corner stone. It is important to build economic balanced and get behind and front linkage for transformative industrials, and this is important to get balanced.

The value of transformative industry sector is more important than other sectors in economy, and this is reflect the capital in industrial sector .Industry  sector is larger than other sectors ,so it regards the motive which moving the economic wheel .

The  problem :

The research treats reduction and retreat the ind

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Publication Date
Fri Sep 01 2023
Journal Name
Al-khwarizmi Engineering Journal
Creating a LabVIEW Sub VI for the INA219 sensor for detecting extremely low-level electrical quantities
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يتطلب نظام الحماية الكاثودية للتيار القسري (ICCP) قياسات كميات منخفضة للغاية من الخصائص الكهربائية. استخدم العمل التجريبي الحالي وحدة مستشعر Adafruit INA219 للحصول على  قيم الجهد والتيار وقدرة  الحمل الافتراضي الذي يستهلك طاقة منخفضة جدًا تحاكي نظام ICCP. تكمن المشكلة الرئيسية في تكييف مستشعر INA219 مع بيئة LabVIEW بسبب عدم وجود مكتبة المستشعر هذا. تم تخصيص هذا العمل لتكييف وحدة استشعار Adafruit INA219 في بيئة LabVIEW من خلال إنشاء

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Publication Date
Fri Sep 01 2023
Journal Name
Al-khwarizmi Engineering Journal
Creating a LabVIEW Sub VI for the INA219 sensor for detecting extremely low-level electrical quantities
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An impressed current cathodic protection system (ICCP) requires measurements of extremely low-level quantities of its electrical characteristics. The current experimental work utilized the Adafruit INA219 sensor module for acquiring the values for voltage, current, and power of a default load, which consumes quite low power and simulates an ICCP system. The main problem is the adaptation of the INA219 sensor to the LabVIEW environment due to the absence of the library of this sensor. This work is devoted to the adaptation of the Adafruit INA219 sensor module in the LabVIEW environment through creating, developing, and successfully testing a Sub VI to be ready for employment in an ICCP system. The sensor output was monitored with an Arduino

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Scopus (5)
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Publication Date
Fri Sep 01 2023
Journal Name
Al-khwarizmi Engineering Journal
Creating a LabVIEW Sub VI for the INA219 Sensor for Detecting Extremely Low-Level Electrical Quantities
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An impressed current cathodic protection system (ICCP) requires measurements of extremely low-level quantities of its electrical characteristics. The current experimental work utilized the Adafruit INA219 sensor module for acquiring the values for voltage, current, and power of a default load, which consumes quite low power and simulates an ICCP system. The main problem is the adaptation of the INA219 sensor to the LabVIEW environment due to the absence of the library of this sensor. This work is devoted to the adaptation of the Adafruit INA219 sensor module in the LabVIEW environment through creating, developing, and successfully testing a Sub VI to be ready for employment in an ICCP system. The sensor output was monitored with an Ardui

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Publication Date
Sun Dec 01 2013
Journal Name
Political Sciences Journal
The legal provisions of the continental shelf in international law
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الأحكام القانونية للجرف القاري في القانون الدولي

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Publication Date
Wed Jan 13 2021
Journal Name
Palarch's Journal Of Archaeology Of Egypt / Egyptology
A WEIGHTED MEASUREMENT TO DIAGNOSED REASONS OF THE LOW SUCCESS RATIOS IN MATHEMATIC SUBJECT FOR THE THIRD INTERMEDIATE SCHOOLS AMONG A SAMPLE IN IRAQ
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Objective: To suggest a weighted measure to diagnose the reasons for the low student success ratios in mathematics concerning the third grade of intermediate schools in light of components educational system represented by: [Students, Teachers, Curriculum, and Environmental reasons (others reasons)] assuming differentiated and interrelated components, Also the effectiveness forming of these components according to the gender variable. Methods: Data collection tools were prepared by constructing two questionnaires for each of (Students and Teachers), which included a number of items that involved some domains for studied components of educational system, which demonstrated a high level of validity and reliability in the pilot study, in addi

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Some Organizational Factors Role in Limited Talent Management Strategies Field Research in Number of Talent Schools in Iraq)
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Abstract:

 The purpose of this research is measuring relationship level and impact between Organizational Factors and their Dimensions (Leadership, Organizational Structure, Organizational Culture), and Talent Management Strategies (Talent Recruitment,Talent performance management, Talent Development, Talent Retention ). it was relied on the Questionnaire form as a basic instrument in collecting the Data by using (Likert) instrument ,which was distributed on the research Sample which number was (100) individual included (Managers of schools, assistants  (scientific and Administration ) and teachers in Four schools of Talents in Iraq (Baghdad , AL-Nagaf , AL-Basra, Mesan). All fo

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Publication Date
Thu Jul 23 2026
Journal Name
Journal Mustansiriyah Of Sports Science
The effect of using Daniel's model for people with two types of brain control (left and right) to learn the skill of the Cartwheel in artistic gymnastics for second-stage students
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The research problem focused through the researcher's experience in the gymnastics game and the lack of use of educational models that give the student an important role in the educational process, so it became necessary to identify the type of prevailing style for students, and the need for diversity in the use of educational models based on scientific theories, including the Daniel Document model. Based on three theories of learning, which are structural, behavioral, and meaningful learning. The research aimed to identify the effect of using the Daniel model for people with two types of brain control (left and right) to learn the skill of the Cartwheel in artistic gymnastics for students of the second stage. The researcher used the experi

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Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
Using Backpropagation to Predict Drought Factor in Keetch-Byram Drought Index
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Forest fires continue to rise during the dry season and they are difficult to stop. In this case, high temperatures in the dry season can cause an increase in drought index that could potentially burn the forest every time. Thus, the government should conduct surveillance throughout the dry season. Continuous surveillance without the focus on a particular time becomes ineffective and inefficient because of preventive measures carried out without the knowledge of potential fire risk. Based on the Keetch-Byram Drought Index (KBDI), formulation of Drought Factor is used just for calculating the drought today based on current weather conditions, and yesterday's drought index. However, to find out the factors of drought a day after, the data

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Publication Date
Wed Jun 01 2022
Journal Name
Res Militaris
The Effect of Internal Control in Supporting the Implementation of Cost Techniques in Iraqi Companies
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In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i

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