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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 Mar 07 2010
Journal Name
Baghdad Science Journal
The role of some types of erythrocytes on the growth of Entamoeba histolytica trophozoite in vitro
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The parasite E.histolytica was first isolated from a stool sample, and then cultivated and maintained in vitro using Locke-egg medium (LEM) and Liver infusion agar medium (LIAM) . Then, the effect of some types of erythrocytes (human and sheep), on the growth and activity of the parasite in the two culture media was investigated. The parasite was able to ingest and lysis erythrocytes of human and sheep that were supplemented to the culture media and such manipulation was able to augment the reproduction rate of the cultivated E. histolytica, however, such consequence was media- and concentration-dependent. The reproduction rate was significantly increased (66.0, 57.5 and 58.6%, respectively) in LEM medium containing human erythrocytes ty

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Semantic Relation among the Expressions Of the Phonetic in the Holy Qura: The Semantic Relation among the Expressions Of the Phonetic in the Holy Qura
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Abstract
The phonetic replacement is the process of putting a sound or a linguistic
syllable instead of another in one word that results in changing its meaning . It is one
way of vocabulary varionsness and discrimination because replacement among the
sounds of one expression and changing its image lead to change its meaning , and
accordingly , each replaced sound has its own linguistic value that distinguishes it . In
other words , the phonetic replacement is based on system of phonemic change
which is a general phenomenon in all languages . The linguistic system doesn’t stand
straight for word unless it is based on different standards that work on variousness ,
assortment and relating the phonetic change wi

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Publication Date
Wed Mar 16 2011
Journal Name
Alustath
The Search for Power in C. P. Snow The Light and the Dark
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The Light and the Dark is the fourth novel in a series written by Charles Percy Snow where it tackles a phase of gifted scholar and remarkable individual Roy Calvert as he search for a source of power and meaning in life to relieve his inner turmoil. The character Roy Calvert is based on Snow's friend, Charles Allbery who exposes the message the character of Roy intends to convey in a certain phase of his life and the prophecy the novel carries amid catastrophe so widespread in the thirties of the twentieth century

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Publication Date
Sun Dec 07 2008
Journal Name
Baghdad Science Journal
Developing of Bacterial Mutagenic Assay System for Detection of Environmental and Food MutagensV – Using Anticancer Drug Cyclophosphamide
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G-system composed of three isolates G3 ( Bacillus),G12 ( Arthrobacter )and G27 ( Brevibacterium) was used to detect the mutagenicity of the anticancer drug, cyclophosphamide (CP) under conditions similar to that used for standard mutagen, Nitrosoguanidine (NTG). The CP effected the survival fraction of isolates after treatment for 15 mins using gradual increasing concentrations, but at less extent comparing to NTG. The mutagenic effect of CP was at higher level than that of NTG when using streptomycin as a genetic marker, but the situation was reversed when using rifampicin resistant as a report marker. The latter effect appeared upon recording the mutagen efficiency (ie., number of induced mutants/microgram of mutagen). Measuring the R

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Publication Date
Mon Sep 13 2021
Journal Name
Al-khwarizmi Engineering Journal
Optimization of Cutting Parameters for Milling Process of (4032) Al-Alloy using Taguchi-Based Grey Relational Analysis
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The objective of this work is to study the influence of end milling cutting process parameters, tool material and geometry on multi-response outputs for 4032 Al-alloy. This can be done by proposing an approach that combines Taguchi method with grey relational analysis. Three cutting parameters have been selected (spindle speed, feed rate and cut depth) with three levels for each parameter. Three tools with different materials and geometry have been also used to design the experimental tests and runs based on matrix L9. The end milling process with several output characteristics is solved using a grey relational analysis. The results of analysis of variance (ANOVA) showed that the major influencing parameters on multi-objective response w

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Engineering
Artificial Neural Network (ANN) for Prediction of Viscosity Reduction of Heavy Crude Oil using Different Organic Solvents
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The increase globally fossil fuel consumption as it represents the main source of energy around the world, and the sources of heavy oil more than light, different techniques were used to reduce the viscosity and increase mobility of heavy crude oil. this study focusing on the experimental tests  and modeling with Back Feed Forward Artificial Neural Network (BFF-ANN) of the dilution technique to reduce a  heavy oil viscosity that was collected from the south- Iraq oil fields using organic solvents, organic diluents with different weight percentage  (5, 10 and  20 wt.% )  of  (n-heptane, toluene, and a mixture of  different ratio

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Publication Date
Tue Mar 10 2026
Journal Name
Journal Of Engineering
Calculation Of Volumeteric And Thermodynamic Properties For Pure Hydrocarbons And Their Mixtures Using Cubic Equations Of State
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Publication Date
Tue Nov 18 2014
Journal Name
Conference: First International Engineering Conference (iec2014)at: Ishik University, Erbil, Krg, Iraq
Visualization of People Attraction from Mobile Phone Trace Database: A Case study on Armada 2008 in French City of Rouen
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The mobile phone is widespread all over the world. This technology is one of the most widespread with more than five billion subscriptions making people describe this interaction system as Wireless Intelligence. Mobile phone networks become the focus of attention of researchers, organizations and governments due to its penetration in all life fields. Analyzing mobile phone traces allows describing human mobility with accuracy as never done before. The main objective in this contribution is to represent the people density in specific regions at specific duration of time according to raw data (mobile phone traces). This type of spatio-temporal data named CDR (Call Data Records), which have properties of the time and spatial indications for th

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Publication Date
Tue Mar 01 2016
Journal Name
Al-academy
The effectiveness of visual intelligence strategy in the collection of students in the Department of Art Education in the perspective material: أسامة حسن عبد علي الصفار
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Select the researcher discussed problem of asking the following : Do you use visual intelligence strategy effective in the collection of students in the Department of Art Education in the foreseeable material ? The research aims to " measure the effectiveness of the strategy in the collection of visual intelligence students in the Department of Art Education in the foreseeable material ". To verify the objective of this research was identify hypotheses zero to measure the level of achievement in the foreseeable material second grade students in the Department of Art Education - Faculty of Fine Arts . The population of the research students in the Department of Art Education / Faculty of Fine Arts at the University of Baghdad who are stud

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Publication Date
Thu Dec 01 2011
Journal Name
Proceedings Of 2011 International Conference On Computer Science And Network Technology
A new proposed handoff scheme for mobile communication systems
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There are many studies dealt with handoff management in mobile communication systems and some of these studies presented handoff schemes to manage this important process in cellular network. All previous schemes used relative signal strength (RSS) measurements. In this work, a new proposed handoff scheme had been presented depending not only on the RSS measurements but also used the threshold distance and neighboring BSS power margins in order to improve the handoff management process. We submitted here a threshold RSS as a condition to make a handoff when a mobile station moves from one cell to another this at first, then we submitted also a specified margin between the current received signal and the ongoing BS's received signal must be s

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