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Application of the excess cash margin model (ECM) to detect the Earning Management in the banking sector: Comparative study between commercial and Islamic banks
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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 of profits in the financial statements and helps the regulators to reduce these practices and develop appropriate corrective measures and achieve the objectives of the users of the financial statements)). Analytical. The research has reached a set of conclusions, the most important of which is that all the research sample banks listed in the Iraq Stock Exchange have exercised the management of profits at different rates during the research period. Moreover, Islamic banks were higher than commercial banks in profit management, and the research recommended the need to rely on this model to minimize the impact of profit management practices.

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Publication Date
Sat Jul 01 2017
Journal Name
Al–bahith Al–a'alami
The Use of Digital Public – Relations in the Work of Iraqi Universities: A Survey Study of the Workers in the Departments of Public Relations
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the digital public relations aim at make the workers getting the necessary information about the governmental institutions where they work and the enveronment surrounding them. it also tries to let the workers get the special knowlege of tthe publich relations and their jobs like the works of planning , arranging the active communication and executive skills needed in their writing , editing , special art skills for designing , production and technological skills to deal with the computer.
the problem of the research includes some questions as :
1- what are the uses achieved by degetal public relations workers at Iraqi universities (Baghdad, Mustansiriya, and Iraqi)
2- what are the tools used to apply digital public relations

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Publication Date
Sat Jun 04 2022
Journal Name
Al–bahith Al–a'alami
Motives for public exposure to specialized sports satellite channels and the gratifications achieved from it: A survey study on the public of the city of Baghdad
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Motives for public exposure to specialized sports satellite channels and the gratifications achieved about it - Research presented by (Dr. Dr. Laila Ali Jumaa), Imam Al-Kadhim College (peace be upon him) - Department of Information-2021.

       The research aims to know the extent of public exposure to specialized sports satellite channels, and what gratifications are achieved from them, and to reach scientific results that give an accurate description of exposure, motives and gratifications verified by that exposure, and the research objectives are summarized in the following:

  • Revealing the habits and patterns of public exposure to specialized sports satelli

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Publication Date
Sun Jul 03 2016
Journal Name
Journal Of Educational And Psychological Researches
Future Anxiety and Its Relation to Life Orientation among Male and Female Nurses Working in Gaza Strip Government Hospitals
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The study aimed to explore the relationship between future anxiety and life orientation of male and female nurses, working in government hospitals of Gaza Strip governorates. The study sample consisted of 228 nurses (131 male nurses and97 female nurses. To achieve the study objectives , the researcher used the future anxiety scale, prepared by the researcher, and life orientation scale prepared by Scheier and Craver (1985 ) and translated into Arabic by Bader Al-Ansari . The results indicated that the level of future anxiety among nurses working at government hospitals was (64.85%), a high percentage, whereas life orientation was (65.96%), a low percentage. Additionally , the results showed that the Pearson correlation coefficient betwee

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Publication Date
Thu Feb 15 2024
Journal Name
Arab World English Journal For Translation And Literary Studies
The Relationship between Modern Theatre and Society According to Henrik Ibsen’s Plays: Rosmersholm, The Wild Duck, and A Doll’s House
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Henrik Ibsen is considered one of the greatest writers on society and its problems in the modern era, as his works deal with society in all its forms in a realistic way, in which he presents the motives and consequences of social problems and their impact on society to study these problems through them to and propose solutions through theatre. Most of his writings were very serious about addressing these social issues. The method of collecting information in the study came through reviewing a group of sources related to realistic theater and social theory, then reading the plays covered in a critical and analytical reading. Based on that, the method of writing this study came and used a group of sources that directly relate to the s

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Publication Date
Fri Dec 15 2023
Journal Name
Iraqi Journal Of Laser
Silver Nanoflowers as an Interfacial Liquid-State Surface Enhanced Raman Spectroscopy (SERS) Sensor for Water Pollution
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Water pollution has created a critical threat to the environment.‎‎ A lot of research has been done ‎recently to use surface-enhanced Raman spectroscopy (SERS) to detect multiple pollutants in water. This study aims to use Ag colloid nanoflowers as liquid SERS enhancer. Tri sodium phosphate (Na3PO4) was investigated as a pollutant using liquid SERS ‎based on colloidal Ag ‎nanoflowers. The chemical method was used to synthesize nanoflowers from silver ‎ions. Atomic Force Microscope (AFM), Scanning Electron Microscope (SEM), and X-ray diffractometer (XRD) were employed to characterize the silver nanoflowers. This ‎nanoflowers SERS action in detecting Na3PO4 was reported and analyzed

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
The artistic and performing methods of the sass dance in Baghdad "An Analytical Study": أمير علي رضا
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The research study includes shedding light on the sas dance in Iraq, as it is one of the popular legacies that are rich in the Mesopotamian civilization and because of the different practices it has in the different occasions on which these dances are held. Which is one of the kinetic arts widespread among the classes of Iraqi society. The researcher explained its features and artistic content that characterizes Iraqi music. The (methodological framework) reviewed the justification, importance and purpose of the research, and the limits of the research that included the (National Troupe of Folk Art) as a human limit to discover the artistic methods of the Sas dance and then define the terms of the search. The "theoretical framework" cont

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Publication Date
Mon Nov 17 2025
Journal Name
Journal Of Baghdad College Of Economic Sciences University
تأثير إستراتيجيات ادارة اللاتأكد في إستراتيجيات التغيير المنظمي دراسة مقارنة في شركتي زين واسيا سيل للاتصالات
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The research aims to diagnose the level of reflection of uncertainty management strategies (Ignoring uncertainty, knowledge generation , interaction , coping) managing of Organizational change strategies (power coercive, rational empirical, Normative reductive) to the importance of the two subjects and the importance of the expected results has been selected sample size (65) managers from Zain , Asia Cell Telecommunication (32 Zain and 33 company Asia),which alignment for the such a study being heavily dependent on the certainty or uncertainty subject . The researchers are attain there is the effect of uncertainty management strategies in Organizational change management strategies on the overall level in the two companies but have tended t

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Publication Date
Tue Dec 01 2020
Journal Name
Iraqi Journal Of Physics
Comparative study of the linear and nonlinear optical properties for different Iraqi heavy and light crude oils
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Iraqi oil crudes have some of the physical and chemical characteristics that distinguish it from other types of oil crudes in the world. Some of these features such us molecular composition, rheological, viscosity and emulsions are studied carefully by researchers. In this work, a comparative study of the linear and the non-linear optical properties for typical heavy and light crude oils of Iraqi origin was studied utilizing Z-scan technique. The He -Ne laser of wavelength 632.8 nm had been used for this purpose. These samples were collected from Basra and Kut oil fields. The values of the non-linear refractive index (n2), non-linear absorption coefficient (β), and third-order electrical susceptibility (χ3) were e

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Saudi Chemical Society
Synthesis, characterization and comparative study the microbial activity of some heterocyclic compounds containing oxazole and benzothiazole moieties
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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
Russian politics and geographical variable fixed in under the geostrategic changes (A study in the geo-political perspective and geopolitics)
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The purpose of this study is to show the constants and variables geography in Russian
policy in light of variables geostrategic witnessed by the world, especially after the collapse
of the Soviet Union and the disintegration to fifteen Republic became the Russian Federation
and the heir to the Soviet Union, Geography particularly important because the impact of its
data in policy making less change ofothers, and explain the political choices cannot achieve
security through its relationship constants geographical (natural or human) paint forms of
economic activity and determine the points they national security. issue is the geographical
this or that country is determined by its policy also specifies the way in which

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