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

Diode lasers are becoming popular in periodontal surgery due to their highly absorption by pigments such as melanin and hemoglobin their weak absorption by water and hydroxyapatite makes them safe to be used around dental hard tissues. Objective: The aim of the present study was to evaluate the efficiency of diode laser in performing gingivectomy in comparison to conventional scalpel technique in patients with chronic inflammatory enlargement. Materials and methods: Thirty patients were selected for this study. All of them required surgical treatment of gingival enlargements and were randomly divided into two groups: Control group (treated by scalpel and include sixteen patients) and study group (treated with diode laser 940nm and includ

In this research, the problem of multi- objective modal transport was formulated with mixed constraints to find the optimal solution. The foggy approach of the Multi-objective Transfer Model (MOTP) was applied. There are three objectives to reduce costs to the minimum cost of transportation, administrative cost and cost of the goods. The linear membership function, the Exponential membership function, and the Hyperbolic membership function. Where the proposed model was used in the General Company for the manufacture of grain to reduce the cost of transport to the minimum and to find the best plan to transfer the product according to the restrictions imposed on the model.

Wellbore stability is considered as one of the most challenges during drilling wells due to the
reactivity of shale with drilling fluids. During drilling wells in North Rumaila, Tanuma shale is
represented as one of the most abnormal formations. Sloughing, caving, and cementing problems
as a result of the drilling fluid interaction with the formation are considered as the most important
problem during drilling wells. In this study, an attempt to solve this problem was done, by
improving the shale stability by adding additives to the drilling fluid. Water-based mud (WBM)
and polymer mud were used with different additives. Three concentrations 0.5, 1, 5 and 10 wt. %
for five types of additives (CaCl2, NaCl, Na2S

Background: The prevention of the enamel demineralization at the periphery of the brackets is a significant challenge to orthodontic professionals. The aim of this clinical study was to compare the Streptococcus mutants count in the plaque surrounding two orthodontic adhesive types, Fuji Ortho LC and Enlight (Ormco). Materials and methods: A total of 13 patients (7 male and 6 female) needing fixed orthodontic appliance therapy were participated. A split mouth technique was followed with appliances bonded by two orthodontic adhesive types, Fuji Ortho LC and Enlight (Ormco). Saliva was collected before placement of appliances (T0) and again at three weeks (T1) and six weeks (T2) after placement of appliances. Plaque was collected from areas a

Flat-plate collector considers most common types of collectors, for ease of manufacturing and low price compared with other collectors. The main aim of the present work is to increase the efficiency of the collector, which can be achieved by improving the heat transfer and minimize heat loss experimentally. Five types of solar air collectors have been tested, which conventional channel with a smooth absorber plate (model I), dual channel with a smooth absorber plate (model II), dual channel with perforating “V” corrugated absorber plate (model III), dual channel with internal attached wire mesh (model Ⅳ), and dual channel with absorber sheet of transparent honeycomb, (model Ⅴ). The dual channel collector used for

The present study aimed to investigate the anatomical and histological, aspects of the stomach in two different Iraqi birds, (common wood pigeon, Columba palumbus (herbivorous) and the barn owl, Tyto alba (carnivorous). Stomach in the two studied birds IS divided into two parts, glandular or true stomach (proventriculus) and the muscular stomach or gizzard (ventriculus). Proventriculus in the common wood pigeon appeared as fusiform shaped tube and separated from the gizzard by isthmus while in the barn owl, it was pearsshaped , wider and shorter than that of the common wood pigeon and not separated from the gizzard by isthmus. In common wood pigeon, gizzard appeared as biconvex lens lining with yellowish green tissue, the koilin , while

Background: Human semen contains high concentrations of fructose, zinc (Zn) and copper (Cu) in bound and ionic forms for Zn and Cu. The presence of abnormal levels of fructose and those trace elements may affect spermatogenesis with regard to production, maturation, motility and fertilizing capacity of the spermatozoa.Objective: To evaluate the levels of fructose, Zn and Cu in seminal plasma in different groups of male infertility and to correlate their concentrations with various sperm parameters.Methods: The concentrations of fructose, Zn and Cu were measured in 114 semen samples from normozoospermic, oligozoospermic, astheno-zoospermic, and azoospermic men using the electrothermal-atomic absorption spectrometry for Zn and Cu determinatio