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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
Tue Jan 01 2008
Journal Name
2008 15th Asia-pacific Software Engineering Conference
G2Way A Backtracking Strategy for Pairwise Test Data Generation
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Publication Date
Mon Dec 03 2018
Journal Name
Journal Of Engineering
Variable Structure Control Design for a Magnetic Levitation System
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In this paper the variable structure control theory is utilized to derive a discontinuous controller to the magnetic levitation system. The magnetic levitation system model is considered uncertain, which subjected to the uncertainty in system parameters, also it is open-loop unstable and strongly nonlinear. The proposed variable structure control to magnetic levitation system is proved, and the area of attraction is determined. Additionally, the chattering, which induced due to the discontinuity in control law, is attenuated by using a non-smooth approximate. With this approximation the resulted controller is a continuous variable structure controller with a determined steady state error according to the selected control

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Publication Date
Wed Feb 29 2012
Journal Name
Al-khwarizmi Engineering Journal
Design a Fault Tolerance for Real Time Distributed System
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This paper designed a fault tolerance for soft real time distributed system (FTRTDS). This system is designed to be independently on specific mechanisms and facilities of the underlying real time distributed system. It is designed to be distributed on all the computers in the distributed system and controlled by a central unit.

Besides gathering information about a target program spontaneously, it provides information about the target operating system and the target hardware in order to diagnose the fault before occurring, so it can handle the situation before it comes on. And it provides a distributed system with the reactive capability of reconfiguring and reinitializing after the occurrence of a failure.

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Publication Date
Sat Jul 01 2017
Journal Name
Journal Of King Saud University - Science
A semi-analytical iterative technique for solving chemistry problems
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Publication Date
Sat Oct 01 2016
Journal Name
International Journal Of Pure And Apllied Mathematics
A SEMI ANALYTICAL ITERATIVE TECHNIQUE FOR SOLVING DUFFING EQUATIONS
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Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Engineering
A Signal Amplification-based Transceiver for Visible Light Communication
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Visible light communication (VLC) is an upcoming wireless technology for next-generation communication for high-speed data transmission. It has the potential for capacity enhancement due to its characteristic large bandwidth. Concerning signal processing and suitable transceiver design for the VLC application, an amplification-based optical transceiver is proposed in this article. The transmitter consists of a driver and laser diode as the light source, while the receiver contains a photodiode and signal amplifying circuit. The design model is proposed for its simplicity in replacing the trans-impedance and transconductance circuits of the conventional modules by a simple amplification circuit and interface converter. Th

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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
A Decision Tree-Aware Genetic Algorithm for Botnet Detection
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     In this paper, the botnet detection problem is defined as a feature selection problem and the genetic algorithm (GA) is used to search for the best significant combination of features from the entire search space of set of features. Furthermore, the Decision Tree (DT) classifier is used as an objective function to direct the ability of the proposed GA to locate the combination of features that can correctly classify the activities into normal traffics and botnet attacks. Two datasets  namely the UNSW-NB15 and the Canadian Institute for Cybersecurity Intrusion Detection System 2017 (CICIDS2017), are used as evaluation datasets. The results reveal that the proposed DT-aware GA can effectively find the relevant features from

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Publication Date
Wed Jul 06 2022
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
Pixel Based Techniques for Gray Image Compression: A review
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Currently, with the huge increase in modern communication and network applications, the speed of transformation and storing data in compact forms are pressing issues. Daily an enormous amount of images are stored and shared among people every moment, especially in the social media realm, but unfortunately, even with these marvelous applications, the limited size of sent data is still the main restriction's, where essentially all these applications utilized the well-known Joint Photographic Experts Group (JPEG) standard techniques, in the same way, the need for construction of universally accepted standard compression systems urgently required to play a key role in the immense revolution. This review is concerned with Different

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Engineering
Aluminum Rubbish as a Coagulant for Oily Wastewater Treatment
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In this study an experimental work was done to study the possibility of using aluminum rubbish material as a coagulant to remove the colloidal particles from oily wastewater by dissolving this rubbish in sodium hydroxide solution. The experiments were carried out on simulated oily wastewater that was prepared at different oil concentrations and hardness levels (50, 250, 500, and 1000) ppm oil for (2000, 2500, 3000, and 3500) ppm CaCo3 respectively. The initial turbidity values were (203, 290, 770, and 1306) NTU, while the minimum values of turbidity that have been gained from the experiments in NTU units were (1.67, 1.95, 2.10, and 4.01) at best sodium aluminate dosages in milliliters (12, 20, 24, and 28) for

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Publication Date
Fri Feb 06 2026
Journal Name
International Journal Of Law And Society
Mechanisms for Achieving a Green Economy and Practical Challenges
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In light of accelerating environmental degradation, the transition to a green economy is an imperative for achieving sustainable development. This study provides a critical analysis of the international legal and institutional framework governing this transition, revealing a significant gap between normative developments and the institutional framework on one hand, and their practical implementation on the other. The transition faces legal obstacles, including reliance on non-binding voluntary commitments and conflicts between environmental obligations and global trade and investment rules. It also reveals a significant financing gap, as financial flows to developing countries continue to lag behind commitments, in add

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