Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

Groundwater is very important for different uses in the present study area which represents Jisr Diyala, located in southeastern Baghdad and covered with quaternary deposits which include the shallow aquifer in the area. Groundwater and surface water were investigated to determine their suitable uses. The main ion concentrations of the wet period seemed to be lower than those in the dry period. According to TDS values, the water is classified as brackish to salty with a high degree of hardness. Most of water samples were of NaCl type due to pollution with sewage water and rock-water interaction. The results show that the water of the study area is suitable for livestock and irrigation purposes only.

In this work, novel copolymers of poly(adipic anhydride-co-mannitol) were synthesized by melting condensation polymerization of poly(adipic anhydride) with five percentages of mannitol sugar, 1 to 5 Wt.%. These copolymers were purified and then, characterized by FT-IR, which was proved that the cross-linking reaction was caused by nucleophilic attack of mannitol hydroxyl group to acidic anhydride groups of poly(adipic anhydride) backbone and new ester groups were formed and appeared. Also, modified organic-soluble chitosan, N-maleoyl-chitosan, were synthesized by grafting reaction of chitosan with maleic anhydride in DMF as solvent, and it was also purified and characterized by FT-IR. Biodegradation in vitro of the IPNs of poly(adipic anhyd

An interpretive study of two-dimension seismic data of the Huwaiza oilfield was carried out using Petrel 2015 program. Twenty seismic section were used, these seismic sections were carried out at three-time stages: HH survey in 1976, 2HH survey in 1978 and AM in 1980. Mishrif and Nahr Umr reservoirs were selected to study because they are the most important reservoirs in the neighbor fields. The study showed that the structure is an anticline trending North-South, so that the field may belong to Zubair tectonic subzone rather than Tigris subzone, which is northwest-southeast trending. A hypothetical model was drawn up showing the extension of the field in the Iraqi and Iranian territories based on information from both sides, it showed t

Objective : The study was carried out to construct an initial assessment documentation tool for nursing
recording system in Coronary Care Unit.
Methodology : A descriptive, purposive sample of (65) nurses was selected from CCU of main
teaching hospitals (Al Karama, Al Kindy, Al Kadimia, Al Yarmmok, Baghdad teaching hospital, Ibn
Al Naffis hospital) and Ibn-Al betar hospital in Baghdad city from the 15th of April 2004 to the 15th of
April 2006.
The instrument was constructed and comprised of two sections: section one included the
nurses' demographic characteristic; section two was the initial assessment documentation tool that
contained (2) parts including: General information form and the initial assessment form.