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

Groundwater is very important for different uses in the present study area which represents Jisr Diyala, located in southeastern Baghdad and covered with quaternary deposits which include the shallow aquifer in the area. Groundwater and surface water were investigated to determine their suitable uses. The main ion concentrations of the wet period seemed to be lower than those in the dry period. According to TDS values, the water is classified as brackish to salty with a high degree of hardness. Most of water samples were of NaCl type due to pollution with sewage water and rock-water interaction. The results show that the water of the study area is suitable for livestock and irrigation purposes only.

A new reversed phase- high performance liquid chromatographic (RP-HPLC) method with Ultraviolet-Visible spectrophotometry has been optimized and validated for the simultaneous extraction and determination of organic acids present in Iraqi calyces of Hibiscus Sabdraffia Linn. The method is based on using ultrasonic bath for extracting organic acids. Limit of detection in µg/ml of Formic acid, Acetic acid, Oxalic acid, Citric acid, Succinic acid, Tartaric acid, and Malic acid 126.8498×10-6, 113.6005×10-6, 97.0513×10-6, 49.7925×10-6, 84.0753×10-6, 92.6551×10-6, and 106.1633×10-6 ,respectively. The concentration of organic acids found in dry spacemen of calyces of Iraqi Hibiscus Sabdraffia Linn. under study: Formic acid, Acetic acid,

An interpretive study of two-dimension seismic data of the Huwaiza oilfield was carried out using Petrel 2015 program. Twenty seismic section were used, these seismic sections were carried out at three-time stages: HH survey in 1976, 2HH survey in 1978 and AM in 1980. Mishrif and Nahr Umr reservoirs were selected to study because they are the most important reservoirs in the neighbor fields. The study showed that the structure is an anticline trending North-South, so that the field may belong to Zubair tectonic subzone rather than Tigris subzone, which is northwest-southeast trending. A hypothetical model was drawn up showing the extension of the field in the Iraqi and Iranian territories based on information from both sides, it showed t

Asmari is the main productive reservoir in Abu Ghirab oilfield in the south-east part of Iraq. It has history production extends from 1976 up to now with several close periods. Recently, the reservoir suffers some problems in production, which are abstracted as water production rising with oil production declining in most wells. The water problem type of the field and wells is identified by using Chan's diagnostic plots (water oil ratio (WOR) and derivative water oil ratio (WOR') against time). The analytical results show that water problem is caused by the channeling due to high permeability zones, high water saturation zones, and faults or fracturing. The numerical approach is also used to study the water movement insi

Background: syndrome X or metabolic syndrome is a collection of multiple diseases mainly visceral obesity , hypertriglyceridemia , decrease HDL level, hypertension and elevated fasting blood glucose that lead to accelerated atherosclerosis through multiple mechanisms, one of the most important is increase inflammation of the vessels manifested by elevated high sensitivity C reactive protein (hs-CRP).Objective: The aim of the study was to assess the prevalence of elevatedhs CRP in people with metabolic syndrome and atherosclerosis complication (IHD, Cerebrovascular disease, peripheral vascular disease) and metabolic syndrome without these complication.Patients and methods:;This is a cross sectional study carried out in Diabetic referral c

The aim of this study is interpretation well logs to determine Petrophysical properties of tertiary reservoir in Khabaz oil field using IP software (V.3.5). The study consisted of seven wells which distributed in Khabaz oilfield. Tertiary reservoir composed from mainly several reservoir units. These units are : Jeribe, Unit (A), Unit (A'), Unit (B), Unit (BE), Unit (E),the Unit (B) considers best reservoir unit because it has good Petrophysical properties (low water saturation and high porous media ) with high existence of hydrocarbon in this unit. Several well logging tools such as Neutron, Density, and Sonic log were used to identify total porosity, secondary porosity, and effective porosity in tertiary reservoir. For