The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management

Abstract:

 This research aims to compare Bayesian Method and Full Maximum Likelihood to estimate hierarchical Poisson regression model.

The comparison was done by  simulation  using different sample sizes (n = 30, 60, 120) and different Frequencies (r = 1000, 5000) for the experiments as was the adoption of the  Mean Square Error to compare the preference estimation methods and then choose the best way to appreciate model and concluded that hierarchical Poisson regression model that has been appreciated Full Maximum Likelihood Full Maximum Likelihood  with sample size  (n = 30) is the best to represent the maternal mortality data after it has been reliance value param

One of the most significant environmental issues facing the planet today is air pollution. Due to development in industry and population density, air pollution has lately gotten worse. Like many developing nations, Iraq suffers from air pollution, particularly in its urban areas with heavy industry. Our research was carried out in Baghdad's Al-Nahrawan neighbourhood. Recently, ground surveys and remote sensing were used to study the monitoring of air pollution. In order to extract different gaseous and particle data, Earth Data source, Google Earth Engine (GEE), and Geographic Information Systems (GIS) software were all employed. The findings demonstrated that there is a significant positive connection between data collected by ground-ba

The purpose of this research is to a treatment the impact of Views outliers to the estimators of a distributed arrival and service to the theory of queues and estimate the distribution parameters depending on the robust estimators, and when he was outliers greatest impact in the process of estimating the both distributions mentioned parameters, it was necessary to use way to test that does these data contain abnormal values ​​or not? it was used the method ( Tukey ) for this purpose and is of the most popular ways to discover the outliers , it shows that there are views abnormal (outliers ) in the estimators of each of the distributional arrival and service, which have a significant impact on the calculation of these estimato

This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as ra

This study aims to estimate the accuracy of digital elevation models (DEM) which are created with exploitation of open source Google Earth data and comparing with the widely available DEM datasets, Shuttle Radar Topography Mission (SRTM), version 3, and Advanced Spaceborne Thermal Emission and Reflection Radiometer Global Digital Elevation Model (ASTER GDEM), version 2. The GPS technique is used in this study to produce digital elevation raster with a high level of accuracy, as reference raster, compared to the DEM datasets. Baghdad University, Al Jadriya campus, is selected as a study area. Besides, 151 reference points were created within the study area to evaluate the results based on the values of RMS.Furthermore, th

     This study deals with interpretation of stratigraphic and structural of Khlesia area north-west Iraq in Nineveh province, near the Iraq- Syria border, by using 2D seismic data. Synthetic trace are prepared by using available data of the well (Kh-1) using Geoframe program to define and picking the reflectors on seismic section. These reflectors are: (Within Fatha and Kurra Chine reflectors) representing  Middle Miocene and Late Triassic ages respectively. A listric growth normal fault is affecting the stratigraphic succession, and normal fault as a result of collision of Arabian plate with Eurasian plate. In addition, minor normal faults (Dendritic and Tension) are developed on the listric normal growth fault

     This research is focused on an interpretive of 2D seismic data to study is reinterpreting seismic data by applying sufficient software (Petrel 2017) of the area between Al-Razzazah Lake and the Euphrates river belonging to Karbala'a and Al-Anbar Governorates, central Iraq. The delineation of the sub-surface structural features and evaluation of the structure of Najmah and Zubair Formations was done. The structure interpretation showed that the studied area was affected by normal fault bearing (NW-SE) direction with a small displacement. In contrast, time and depth maps showed monocline structures (nose structures) located in the western part of the studied area.

This paper focus on study the variations of monthly tropospheric NO₂ concentrations over three Iraqi cities Baghdad (33.3° N, 44.4° E), Basrah (30.56° N, 47.8° E) and Erbil (36.3° N, 44.06° E). Monthly NO₂ retrievals from the Ozone Monitoring Instrument (OMI) onboard Aura satellite during the period from October 2004 to March 2013 have been used.  The results show a high monthly and annual NO₂ concentrations at Baghdad than Basra and Erbil may be attribute to high densely populations and a high economic activity. During the whole period, Baghdad, Basrah and Erbil were exhibited an average of NO₂ (8.1±2.5), (3.7±1.3) and (3.3±1.7) in unit 10¹⁵ molecules