This study uses the performance of the discretionary estimation models by using a sample of listed companies in the Netherlands and Germany. The actual accounting framework provides a wide opportunity for managers to influence data in financial reporting. The corporate reporting strategy, the way managers use their discretionary accounting, has a significant effect on the company's financial reporting. The authors contribute to the literature through enhancement to these models to accomplish better effects of identifying earnings management as well as to present evidence that is particular to the Dutch and German setting.

For this, we followed the methodology of Dechow, Sloan, and Sweeney (1995) and Chan

The purpose of this research is to study the quality of scientific research at the University of Baghdad in light of scientific piracy and plagiarism of research and results and attribute it to others intentionally or unintentionally. Proactive writing such as stealing ideas or synthesizing the results of one another over others and its negative impact on the quality of scientific outputs and the reputation of educational organizations through an exploratory study in the faculties of the University of Baghdad, scientific and humanitarian. As for the aims of the study, it was determined by determining the negative impact of piracy on scientific research. A Likert five-point scale was used in this research. The research community c

The study of vegetative change of cities is one of the most important studies related to human life because of its direct correlation with the temporal conditions that occur. These include the economic problems that force people to move and look for job opportunities in the city, which leads to an increase in the population density of cities, especially for cities with an important economic and administrative location as in the capital city of Baghdad. In this study, the effect of the increasing in population density was analyzed on the urban planning of Baghdad city. The decreasing in vegetation was due to the increasing of urban areas on the outskirts of the city, which led to an increase in its area. Moreover, urban cities increased t

An effective two-body density operator for point nucleon system folded with two-body correlation functions, which take account of the effect of the strong short range repulsion and the strong tensor force in the nucleon-nucleon forces, is produced and used to derive an explicit form for ground state two-body charge density distributions (2BCDD's) and elastic electron scattering form factors F (q) for 19F, 27Al and 25Mg nuclei. It is found that the inclusion of the two-body short range correlations (SRC) has the feature of reducing the central part of the 2BCDD's significantly and increasing the tail part of them slightly, i.e. it tends to increase the probability of transferring the protons from the central region of the nucleus towards

The solar eclipse occurs at short time before the crescent birth moment when the moon near any one of moon orbit nodes It is important to determine the synchronic month which is used to find Higree date. The 'rules' of eclipses are: 

Y= ± 0.997  of Earth radius , the solar eclipse is central and 0.997 < |Y| < 1.026 the umbra cone touch the surface of the Earth, where Y is the least distance from the axis of the moon's shadow to the center of the Earth in units of the equatorial radius of the Earth.

A new model have been designed, depend on the horizontal coordinates of the sun, moon, the distances Earth-Moon (rm), Earth-sun (rs) and |Y| to determine the date and times of total solar eclipse and the geogra

In this work, zinc oxide nanoparticles (ZnONPs) and sawdust/epoxy composite (20:80) were mixed using a simple molding method with different ZnONPs concentrations of (0.1, 0.3, 0.5, 0.7, and 1.0 %). The samples of the nanocomposites were characterized by the Scanning Electron Microscopy (SEM) technique to demonstrate the homogeneity of the prepared ZnONPs/nanocomposites. The photocatalytic activity of the samples was examined using the methylene blue (MB) dye as a pollutant solution, through evaluation of the efficiency of the prepared compound in the treatment of organic pollutants under illumination by sunlight. The photocatalytic results showed that after 240 minutes of exposure to sunlight, the sample prepared using (0.5 vol.% of ZnON

The use of antibiotics without prescription (self-medication) is growing globally and is associated with increased bacterial resistance, ineffective treatment and adverse reactions. This study aimed at assessing the practice of antibiotic self-medication in the Iraqi population. A cross-sectional study design was adopted in this work. The sample was comprised of 303 staff members from the non-medical colleges in Iraq. An online questionnaire was distributed between the 29^th of June to the 14^th of September 2021 to collect data including socio-demographic characteristics and questions about antibiotic self-medication. Most of the participants had a university degree and a moderate monthly income. The majority (88%) h

Purpose - This study relies on the descriptive and analytical approach through collecting and analyzing the necessary data, as this approach focuses on polling the opinions of the research sample and its directions, and aims to develop a model that studies the relationship between knowledge creation and organizational ambidexterity in Iraqi private banks and verifying its validity experimentally.

Design / Methodology / Introduction - A survey was conducted through a questionnaire form to collect data from a sample of (113) managers in private commercial banks. In addition, this study used the AMOS program and the ready-to-use statistical program package (SPSS V.25) to test the proposed hypotheses of the t

المقدمة

تمثل الأسعار تعبيرا" نقدياً لقيمة السلع والخدمات المقدمة للزبون، وتعد عملية التسعير من العمليات المهمة وذات الأثر البالغ على نجاح واستمرار منظمات الأعمال، نظراً لما لها من تأثير على المقدرة الربحية وإعادة توزيع الدخل القومي المخصص للاستهلاك، إذ أنه بتحديد الأسعار يستطيع الفرد أن يوزع دخله بين ما يعده ضرورياً من السلع وما يعد كمالياً.

وعموماً فإن لعملية التسعير م

This study aims to determine the relationship between psychological frequency and the accuracy of receiving a serve in volleyball. The researchers used a descriptive approach, which is best suited to the research problem. The study sample consisted of 12 players from the University of Baghdad volleyball team. Ten players were selected purposively, and two were excluded from the research sample for use in a pilot study, as well as players who participate in volleyball at sports clubs. The sample size represented 83% of the original population. The researchers used the Psychological Frequency Scale developed by Firas Abdul Hussein (1999) for sports-related applications, which consists of 51 positive and negative items. The SPSS version 26 sof

Abstract

The current study aims to evaluate levels of metabolic hormones and lipid profile in a sample of growth hormone (GH) deficient patients. Seventy five GH deficient patients and twenty healthy subjects used as control group have been participated in this study during their attendance to the National Diabetic Center for Treatment and Research/Al-Mustansiriya University. The studied subjects’ ages were with a range (3-15 years). Blood samples were collected from the studied subjects to determine levels of basal GH, GH₂ and GH₃ after 1 hr and 1/30 hr provocation with clonidine, respectively; insulin like growth factor (IGF-1); levels of metabolic hormones [thyroid profile: triiodo

This paper is concerned with studying the numerical solution for the discrete classical optimal control problem (NSDCOCP) governed by a variable coefficients nonlinear hyperbolic boundary value problem (VCNLHBVP). The DSCOCP is solved by using the Galerkin finite element method (GFEM) for the space variable and implicit finite difference scheme (GFEM-IFDS) for the time variable to get the NS for the discrete weak form (DWF) and for the discrete adjoint weak form (DSAWF) While, the gradient projection method (GRPM), also called the gradient method (GRM), or the Frank Wolfe method (FRM) are used to minimize the discrete cost function (DCF) to find the DSCOC. Within these three methods, the Armijo step option (ARMSO) or the optimal step opt

In this paper, we present a concept of nC- symmetric operator as  follows: Let A be a bounded linear operator on separable complex Hilbert space , the operator A is said to be nC-symmetric if there exists a positive number n (n  such that CAⁿ = A*^ⁿ C (Aⁿ = C A*^ⁿ C). We provide an example and study the basic properties of this class of operators. Finally, we attempt to describe the relation between nC-symmetric operator and some other operators such as Fredholm and self-adjoint operators.

     Water salinity assessment is fundamental to the management of water resources. The objective of this research is to calculate the water quality index of the Euphrates River by using mathematical methods. As well as to evaluate the water for various uses by estimating the inorganic pollution in the river water in two sites: Samawa and Nasiriya sites. Based on physiochemical characteristics such as pH, TDS, EC,  and concentrations of the major ions of calcium (Ca²⁺), sodium (Na⁺), magnesium (Mg²⁺), potassium (K⁺), sulphate (SO₄^2-)  and Chloride (Cl^-), bicarbonate ions (HCO₃^-), and minor elements of nitrate (NO₃^2-

Voting is an important procedure in democratic societies in different countries, including Iraq. Electronic voting (E-voting) is becoming more prevalent due to reducing administrative costs and burdens. E-voting systems have many restrictions that affect the electoral process. For example, fraud, tampering with ballot boxes, taking many hours to announce results, and the difficulty of reaching polling stations. Over the last decade, blockchain and smart contract technologies have gained widespread adoption in various sectors, such as cryptocurrencies, finance, banking, and most notably in e-voting systems. If utilized properly, the developer demonstrates properties that are promising for their properties, such as security, privacy, trans

     Recent developments in technology and the area of digital communications have rendered digital images increasingly susceptible to tampering and alteration by persons who are not authorized to do so. This may appear to be acceptable, especially if an image editing process is necessary to delete or add a particular scene that improves the quality the image. But what about images used in authorized governmental transactions? The consequences can be severe; any altered document is considered forged under the law and may cause confusion. Also, any document that cannot be verified as being authentic is regarded as a fake and cannot be used, inflicting harm on people. The suggested work intends to reduce fraud in electronic documents u

     Recently, the Internet of Things has emerged as an encouraging technology that is scaling up new heights towards the modernization of real word physical objects into smarter devices in several domains. Internet of Things (IoT) based solutions in agriculture drives farming into a smart way through the proliferation of smart devices to enhanced production with minimal human involvement. This paper presents a comprehensive study of the role of IoT in prominent applications of farming, wireless communication protocols, and the role of sensors in precision farming. In this research article, the existing frameworks in IoT-based agriculture systems with relevant technologies are presented. Furthermore, the comparative analysis of the a

Background & Objective: Breast cancer (BC) is the most prevalent disease among women around the world, considered the world's leading cause of death (15% of the total cancer deaths) in women in 2018. β-catenin is a multifunctional protein located in the cytoplasm and/or nucleus of the cell. Several studies suggested that β-catenin expression plays a critical role in cancer invasion and metastasis. This research sought to examine β-catenin expression in breast cancer and its associations with clinico-pathological features (such as histopathological types, grade, and invasion depth of tumor as well as lymph node involvement) and breast cancer patient survival. Methods:

Medical imaging is a technique that has been used for diagnosis and treatment of a large number of diseases. Therefore it has become necessary to conduct a good image processing to extract the finest desired result and information. In this study, genetic algorithm (GA)-based clustering technique (K-means and Fuzzy C Means (FCM)) were used to segment thyroid Computed Tomography (CT) images to an extraction thyroid tumor. Traditional GA, K-means and FCM algorithms were applied separately on the original images and on the enhanced image with Anisotropic Diffusion Filter (ADF). The resulting cluster centers from K-means and FCM were used as the initial population in GA for the implementation of GAK-Mean and GAFCM. Jaccard index was used to s

The aim of robot path planning is to search for a safe path for the mobile robot. Even though there exist various path planning algorithms for mobile robots, yet only a few are optimized. The optimized algorithms include the Particle Swarm Optimization (PSO) that finds the optimal path with respect to avoiding the obstacles while ensuring safety. In PSO, the sub-optimal solution takes place frequently while finding a solution to the optimal path problem. This paper proposes an enhanced PSO algorithm that contains an improved particle velocity. Experimental results show that the proposed Enhanced PSO performs better than the standard PSO in terms of solution’s quality. Hence, a mobile robot implementing the proposed algorithm opera

    With the freedom offered by the Deep Web, people have the opportunity to express themselves freely and discretely, and sadly, this is one of the reasons why people carry out illicit activities there. In this work, a novel dataset for Dark Web active domains known as crawler-DB is presented. To build the crawler-DB, the Onion Routing Network (Tor) was sampled, and then a web crawler capable of crawling into links was built. The link addresses that are gathered by the crawler are then classified automatically into five classes. The algorithm built in this study demonstrated good performance as it achieved an accuracy of 85%. A popular text representation method was used with the proposed crawler-DB crossed by two different supervise

This paper investigates some exact and local search methods to solve the traveling salesman problem. The Branch and Bound technique (BABT) is proposed, as an exact method, with two models. In addition, the classical Genetic Algorithm (GA) and Simulated Annealing (SA) are discussed and applied as local search methods. To improve the performance of GA we propose two kinds of improvements for GA; the first is called improved GA (IGA) and the second is Hybrid GA (HGA).

The IGA gives best results than GA and SA, while the HGA is the best local search method for all within a reasonable time for 5 ≤ n ≤ 2000, where n is the number of visited cities. An effective method of reducing the size of the TSP matrix was proposed with

     In this paper, some conditions to guarantee the existence of bounded solution to the second order multi delayed arguments differential equation are given. The Krasnoselskii theorem used to the Lebesgue’s dominated convergence and fixed point to obtain some new sufficient conditions for existence of solutions. Some important lemmas are established that are useful to prove the main results for oscillatory property. We also submitted some sufficient conditions to ensure the oscillation criteria of bounded solutions to the same equation.

Tau-P linear noise attenuation filter (TPLNA) was applied on the 3D seismic data of Al-Samawah area south west of Iraq with the aim of attenuating linear noise. TPLNA transforms the data from time domain to tau-p domain in order to increase signal to noise ratio. Applying TPLNA produced very good results considering the 3D data that usually have a large amount of linear noise from different sources and in different azimuths and directions. This processing is very important in later interpretation due to the fact that the signal was covered by different kinds of noise in which the linear noise take a large part.

    In this paper, we introduce new conditions to prove that the existence and boundedness of the solution by convergent sequences and convergent series. The theorem of Krasnoselskii, Lebesgue’s dominated convergence theorem and fixed point theorem are used to get some sufficient conditions for the existence of solutions. Furthermore, we get sufficient conditions to guarantee the oscillatory property for all solutions in this class of equations. An illustrative example is included as an application to the main results.

     The oscillation property of the second order half linear dynamic equation was studied, some sufficient conditions were obtained to ensure the oscillation of all solutions of the equation. The results are supported by illustrative examples.

In the present study, the cluster concept was adopted to find points parallel to the cumulative points of any subset in topology cluster proximity spaces. The takeoff set term was given by the researcher to the set of all points. Also, an opposite definition was found for it, which is the follower set. The relation between them was found and their most important properties were highlighted. Through these two sets, new sets were built that are called, f_σ-set ,f_tσ-set ,t_fσ-set ,bushy set, scant set  .

    In this paper, the oscillatory and nonoscillatory qualities for every solution of fourth-order neutral delay equation are discussed. Some conditions are established to ensure that all solutions are either oscillatory or approach to zero as .  Two examples are provided to demonstrate the obtained findings.

In this paper, as generalization of second modules we introduce type of modules namely (essentially second modules). A comprehensive study of this class of modules is given, also many results concerned with this type and other related modules presented.