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

With their strategic and geographical positions, Japan and Iraq are one of the major
countries in the world, especially to the United States. Japan lies near the two American
Continents, separated only by the Pacific and it is only normal to have the interests of both
countries crossed and joined in the Far East region. This made the occupation of Japan an
inventible matter in the second half of the 20th century. Iraq, on the other hand, has strategic
position in the Middle East, being surrounded by many active countries like Turkey, Iran, and
Gulf countries, besides Iraq’s oil wealth which is needed by such industrial country like the
United States.

This research deals with the qualitative and quantitative interpretation of Bouguer gravity anomaly data for a region located to the SW of Qa’im City within Anbar province by using 2D- mapping methods. The gravity residual field obtained graphically by subtracting the Regional Gravity values from the values of the total Bouguer anomaly. The residual gravity field processed in order to reduce noise by applying the gradient operator and 1st directional derivatives filtering. This was helpful in assigning the locations of sudden variation in Gravity values. Such variations may be produced by subsurface faults, fractures, cavities or subsurface facies lateral variations limits. A major fault was predicted to extend with the direction NE-

Antimicrobial resistance (AMR) is a serious challenge for infectious disease prevention and treatment, according to the World Health Organization. It is a worldwide problem caused primarily by inappropriate and insufficient therapy, misuse of antimicrobials without physician supervision, unnecessary hospital readmissions, and other factors. AMR has several consequences, including increased medical costs and mortality. The present study aimed to evaluate imipenem resistance in gram-negative bacteria in Central Pediatric Teaching Hospital in Baghdad, Iraq, and determine this bacteria resistance in different samples. Initially, a total of 100 different samples were collected from child patients from October 1, 2020, to August 31, 2021. Each is

Zygnematales an order of green algae in Shaqlawa District Erbil, Kurdistan Region, Iraq, has been studied in eighteen sites, distributed between twelve springs and six along the streams within Shaqlawa district from September2019 to August2020. A total of 116 species belonging to 9 genera were identified. The most dominant genera included Spirogyra and Cosmarium (31, 30) taxa respectively. Out of them, 30 species were recorded for the first time in Iraq. Newly found genera included one species each for Cylindrocystis, Debarya, Hallasia and Staurastrum, nine species belonged to Mougeotia

Fungi produce a series of toxic compounds on corn, especially Fumonisin B1 (FB1) toxin produced by Fusarium spp. and promoting cancer activity in humans and animals. This study aimed to the isolation and identification of fungi associated with local corn seeds and the detection for the presence of FB1 by using ELISA technique. Thirty samples of corn ears were collected from silos and markets in Baghdad city during the period from November 2018 to March 2019. The present study found that Fusarium was the dominant isolate among fungi in terms of the relative density 57.07%, followed by Aspergillus 31.17%, Rhizopus 3.36%, Alternaria 2.88%, Mucor 2.16%, Penicillium 1.92%, Trichothecium 0.96%, and Helminthosporium 0.48%. FB1 was detected in a

In the present time, radioactive contamination is considered one of the most dangerous types of environmental pollution. It usually takes place because of a leakage of radioactive materials to one of the environment natural components, such as, water, air, and soil. Iraq is considered one of the most contaminated environments in the world; this is closely associated with the wars Iraq had suffered from; especially, in 1991 and 2003. Considering the importance of the radioactive contamination and its different health impacts on the population, the current paper is interested in studying this type of environmental contamination and its impact on the birth defects depending on the data available in the annual reports issued by the Iraqi min

     The worldwide pandemic Coronavirus (Covid-19) is a new viral disease that spreads mostly through nasal discharge and saliva from the lips while coughing or sneezing. This highly infectious disease spreads quickly and can overwhelm healthcare systems if not controlled. However, the employment of machine learning algorithms to monitor analytical data has a substantial influence on the speed of decision-making in some government entities.        ML algorithms trained on labeled patients’ symptoms cannot discriminate between diverse types of diseases such as COVID-19. Cough, fever, headache, sore throat, and shortness of breath were common symptoms of many bacterial and viral diseases.

This research focused on the nu

The investment climate is the main engine of economic development. If an appropriate and attractive investment climate is created that takes into account economic, administrative, political and environmental issues, it will contribute to the development of industry, transfer of technology, diversification of agricultural production, increased productivity, the promotion of a green economy and support for sustainable and inclusive growth. Thus, analyzing the investment climate of a country can provide reasons and roots for the complexity of the problems in the economy. In the Iraqi economy, the problem has not been rooted in the economy, but the roots of the problem are deeper and inherent in the management of the economy. Investm