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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
Sun Oct 21 2018
Journal Name
Journal Of Planner And Development
الارتقاء بالمناطق التجارية المفتوحة دراسة ميدانية في المنطقة التجارية المفتوحة بشارع النهر منطقة الاسواق التقليدية في باب الاغا كحالة دراسية
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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Use Dynamic Bayesian network to estimate the reliability of Adamia Water Network
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Abstract\

In this research, estimated the reliability of water system network in Baghdad was done. to assess its performance during a specific period. a fault tree through static and dynamic gates was belt and these gates represent logical relationships between the main events in the network and analyzed using dynamic Bayesian networks . As it has been applied Dynamic Bayesian networks estimate reliability by translating dynamic fault tree to Dynamic Bayesian networks and reliability of the system appreciated. As was the potential for the expense of each phase of the network for each gate . Because there are two parts to the Dynamic Bayesian networks and two part of gate (AND), which includes the three basic units of the

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Publication Date
Thu Apr 14 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Study The Effect of α-amylase Inhibitors Isolated from Plant Sources on Some Mold.: Study The Effect of α-amylase Inhibitors Isolated from Plant Sources on Some Mold.
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Activity test of the inhibitors purified from barley and broad beans crop proved the inhibition activity against 6 types of rots Pencillium ssp and Aspergellusflavus and Aspergillus niger and Fusarium solani and Fusarium semitectum and Mucor with three concentrations 0.1 and 0.2 and 0.3 mg/ml, where the inhibitor purified from the second peak of broad beans proved that it had a higher inhibition activity against the growth of test rots which were 53.75 and 62.5 and 78.5 and 76.25 and 84 and 18.8% respectively, at 0.3 mg/ ml followed by the first peak of the inhibitor purified from broad beans the inhibition activity were 43.75 and 50 and 62.96 and 75 and 80 and 12.5 then the inhibitor purified from barley in which the inhibition activity

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Proposed mechanism to activate the role of the Federal board supreme Audit in the examination of the federal budget estimates of the state
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The aim of the research is to present and discuss the subject of the budgeting estimates and how to activate the role of the Federal board of supreme audit in examining these estimates through reference to Articles 6 and 10 of the Federal board of supreme Law, which did not restrict Federal board of supreme in Preventive control on examination process for planning which is prepared from the government units, as the result of a large amount  of government units Provisions and the weakness of estimates in most of its items, which rely on personal assessment and not based on scientific and logical basis of the estimate, which leads to the emergence of a deficit is not true in the general budget and this seems clear in most Iraq

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Publication Date
Thu Oct 30 2008
Journal Name
College Of Islamic Sciences
Luqman's commandments to his son: Objective study
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God  urged to read the Holy Qur’an and to ponder it is commanded, and the Most High said:  That they ponder over His verses and that those with insights remember ().
And this book that God Almighty sent down to the heart of His Prophet, peace and blessings be upon him, is as clear as the sun and the moon.
It is a book of guidance and the constitution of a nation that is the best nation brought forth for mankind, and God has taken care of its preservation as He said:  We have sent down the Remembrance, and we are its guardians.
This has been chosen for this topic (Luqman's commandments to his son) for what we see today in our time and society from the loss of morals and values and the neglect of parents to their chi

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Activating Financial Performance Measures On The Basis Of Value And Its Reflection On Companies Performance Under The Governance: An Applied Study On A sample Of Companies Listed In the Iraqi Stock Exchange
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Increased attention to corporate governance with the increasing need for investors and other parties in the Iraqi market for securities of the information credible and confidence and greater transparency in the disclosure as well as the systems of governance lead to raise the value of the company and that by reducing the cost of capital and reduce the cost of financing, as well as that there are indications modern measurement can be adopted by the Iraqi market for securities for the purpose of evaluating the performance of listed companies and then raise their value.

   The research problem is that there is no framework or structure of the legal and local rules for the application of corporate governance in Iraq obliges

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Publication Date
Thu Jan 10 2013
Journal Name
Asian Journal Of English Studies
The Use of Restrictive Relative Clauses in Letters to the Editors
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A restrictive relative clause (RRC hereafter), which is also known as a defining relative clause, gives essential information about a noun that comes before it: without this clause the sentence wouldn’t make much sense. A RRC can be introduced by that, which, whose, who, or whom. Givon (1993, 1995), Fox (1987), Fox and Thompson (1990) state that a RCC is used for two main functions: grounding and description. When a RRC serves the function of linking the current referent to the preceding utterance in the discourse, it does a grounding function; and when the information coded in a RRC is associated with the prior proposition frame, the RRC does a proposition-linking grounding function. Furthermore, when a RRC is not used to ground a new di

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Publication Date
Tue Jun 14 2022
Journal Name
Al-academy
Semantic reflection of rhetorical expression in brand design
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The rhetoric is concerned with the expressive emphasis of things, the science of the statement takes the treatment of graphic images and rhetorical fiction, and in the science of the exquisite dealing with the study of verbal and moral improvements, and in the science of meanings took all related to compositions and methods, and these vocabulary entered into the field of art and its branches largely, especially in the uncle and art of design because it has a major role in including a lot of biological functions with a deep meaning of its comprehensiveness on the multiplicity of real meanings characterized by suggestive and important and semantics refer to the recipient in the research to refer to the recipient The discovery of the intern

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Publication Date
Tue Jan 01 2013
Journal Name
Journal Of Genetic And Environmental Resources Conservation
The study of food preference of Callosobruchus maculatus to five types of fabaceae
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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of some robust methods in the presence of problems of multicollinearity and high leverage points
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Abstract

The multiple linear regression model of the important regression models used in the analysis for different fields of science Such as business, economics, medicine and social sciences high in data has undesirable effects on analysis results . The multicollinearity is a major problem in multiple linear regression. In its simplest state, it leads to the departure of the model parameter that is capable of its scientific properties, Also there is an important problem in regression analysis is the presence of high leverage points in the data have undesirable effects on the results of the analysis , In this research , we present some of

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