The aim of this paper is to shed the light on the concepts of agency theory by measuring one of the problems that arise from it, which is represented by earnings management (EM) practices. The research problem is demonstrated by the failure of some Iraqi banks and their subsequent placement under the supervision of the Central Bank of Iraq, which was attributed, in part, to the inadequacy of the agency model in protecting stakeholders in shareholding institutions, as well as EM, pushed professional institutions to adopt the corporate governance model as a method to regulate the problem of accounting information asymmetry between the parties to the agency. We are using the Beneish M-score model and the financial analysis equations in

The presence and absence binary is an essential part of and a motivation for the direction vision which depends on the principle that the components of the theatre performance move in contrast with each other; one is directly informative which is the presence relations and the other is structural that is identical to the absence relations. The first is material band visual that evokes the incorporeal mental absent. Hence, the present study(Presence and Absence in the Iraqi Theatre Performance :Summer's Rain Play as an Example) aims at explaining those relations and their transformations between presence and absence in the performance

This research aims at identifying the level of quality of University environment according to the viewpoint of female students taking the College of Sciences for Woman an example, as represented in the college units as registration unit and the unit of students' affairs, the curricula, instructors, study halls, the college library, scientific labs, computer access, stationary and photocopying services, health care center, the unit of artistic, cultural and sportive activity, the canteen, the college gardens, college buildings and equipment and bathrooms. To achieve the objectives of the research, the researcher prepared a questionnaire to identify the viewpoints of female students concerning the extent of the availability of the standards o

This study intends to examine the content of photo coverage related to the Gulf Cup (Gulf 25) as presented by Iraqi photojournalists on Instagram between 02/01/2023 and 27/01/2023. Utilizing content analysis, the two researchers employed the survey method to evaluate 674 digital photos posted by seven photojournalists specializing in this sporting event, which concluded with the Iraqi team's victory in the city of Basra.
Key findings from the study include:
1. The Category "Photos from the Gulf Cup matches" predominated, accounting for 291 instances or 42.794% of the total.
2. Photojournalists exhibited a keen interest in capturing images of attending fans and documenting celebrations surrounding th

In this study predication of crop coefficient (Kc) values through growing season for cucumber plant was conducted. A field experiment was carried out at AL Yusufiyah Township, in the Governorate of Baghdad, (latitude: 33°09' N, longitude: 44°24' E, and altitude: 34 m) in medium loam soil. The plant was cultivated inside the greenhouse under subsurface trickle irrigation system with soil water retention technology (SWRT) during the growing season 2017. Crop coefficient values were guessed from the direct method of measurements of daily crop evapotranspiration, while reference evapotranspiration was obtained from Agricultural Meteorology Project - Station of Baghdad - Abu-Ghraib.  The obtained results were showed that crop coeffici

BOOK REVIEW

Background: Fast dissolving oral drug delivery system is solid dosage form which disintegrates or dissolves within second when placed in the mouth without need of water or chewing. In present investigation, an attempt has been made to develop oral fast dissolving film of calcium channel blocker lacidipine. Method: Five formulas were prepared by solvent casting method using HPMC (METOLOSE)® as a film forming polymer and evaluated for their physical characteristics such as thickness, weight variation, folding endurance, drug content, disintegration time and in vitro drug release. The compatibility of the drug in the formulation was confirmed by FTIR and DSC studies. Result and Conclusion: The optimized formula F1 showed minimum in vitr

Recently, the development of the field of biomedical engineering has led to a renewed interest in detection of several events. In this paper a new approach used to detect specific parameter and relations between three biomedical signals that used in clinical diagnosis. These include the phonocardiography (PCG), electrocardiography (ECG) and photoplethysmography (PPG) or sometimes it called the carotid pulse related to the position of electrode.

Comparisons between three cases (two normal cases and one abnormal case) are used to indicate the delay that may occurred due to the deficiency of the cardiac muscle or valve in an abnormal case.

The results shown that S₁ and S₂, first and second sound of the