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An empirical study to detect agency problems in listed corporations: The emerging market study
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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 Beneish model for bank data for both the income statement and the financial position to do so. The sample includes 30 Iraqi banks listed on the Iraq Stock Exchange from 2014 to 2017, with the goal of inferring agency problems through EM practices. The results show that there are problems for the agency in the research sample banks throughout the research periods, and the percentages of those problems vary from one year to another. Apart from detecting agency problems, the art of financial ratios that have been used can be useful for auditors in conducting financial analyses, and thus they can be used as tools to detect fraud, given those agency problems resulting from profit manipulation are only aspects of fraud in the financial statements.

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
TOTAL AND MATRIC SUCTION MEASUREMENT OF UNSATURATED SOILS IN BAGHDAD REGION BY FILTER PAPER METHOD
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Soil suction is one of the most important parameters describing the moisture condition of unsaturated soils. The measurement of soil suction is crucial for applying the theories of the engineering behavior of unsaturated soils.
The filter paper method is one of the soil suction measurement techniques In this paper, five soil samples were collected from five sites within Baghdad city – al-Rasafa region. These soils have different properties and they were prepared at different degrees of saturation. For each sample, the total and matric suction were measured by the filter paper method at different degrees of saturation. Then correlations were made between the soil properties and the total and matric suction. It was concluded that the

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Publication Date
Sun Aug 01 2021
Journal Name
Journal Of Engineering
Utilization of Iraqi Metakaolin in Special Types of Concrete: A Review Based on National Researches
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Portland cement concrete is the most commonly used construction material in the world for decades. However, the searches in concrete technology are remaining growing to meet particular properties related to its strength, durability, and sustainability issue. Thus, several types of concrete have been developed to enhance concrete performance. Most of the modern concrete types have to contain supplementary cementitious materials (SCMs) as a partial replacement of cement. These materials are either by-products of waste such as fly ash, slag, rice husk ash, and silica fume or from a geological resource like natural pozzolans and metakaolin (MK). Ideally, the utilization of SCMs will enhance the concrete performance, minimize

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Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Mathematical Model, Simulation and Scale up of Batch Reactor Used in Oxidative Desulfurization of Kerosene
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   In this paper, a mathematical model for the oxidative desulfurization of kerosene had been developed. The mathematical model and simulation process is a very important process due to it provides a better understanding of a real process. The mathematical model in this study was based on experimental results which were taken from literature to calculate the optimal kinetic parameters where simulation and optimization were conducted using gPROMS software. The optimal kinetic parameters were Activation energy 18.63958 kJ/mol, Pre-exponential factor  2201.34 (wt)-0.76636. min-1  and the reaction order 1.76636. These optimal kinetic parameters were used to find the optimal reaction conditions which

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Publication Date
Mon Mar 10 2025
Journal Name
Proceedings On Engineering Sciences
WAREHOUSE IN INDUSTRY 4.0 BASED DRONE, COMPUTER VISION, AND ARTIFICIAL INTELLIGENCE TECHNOLOGIES: A LITERATURE REVIEW
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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Serum prolactin, Preptin, CCL 18 and genetic polymorphisms in Iraqi women with polycystic ovary syndrome
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The polycystic ovary syndrome is an endocrine condition. One of the leading causes of female infertility and the most common disorder among women. The work was being carried out on 100 Iraqi women (50 cases confirmed with PCOS and 50 controls). Between October 2019 and March 2020, blood samples were collected from the Advanced Institute of Infertility Diagnosis and Assisted Reproductive Technology at AL-Nahrain University and a private laboratory. ELISA was used to evaluate the biochemical parameters of preptin, FSH, insulin, LH, and CCL 18 in serum samples from the AFIAS-6 (AFIAS Automated Immunoassay System). The findings of the analysis indicate that, as opposed to the control group, values of prolactin (ng/ml), LH (mIU/ml), Preptin (

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Publication Date
Wed Jan 01 2020
Journal Name
Energy Conversion And Management
Improved PCM melting in a thermal energy storage system of double-pipe helical-coil tube
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Publication Date
Tue Mar 21 2023
Journal Name
International Journal Of Emerging Technologies In Learning (ijet)
Impact of Deep Learning Strategy in Mathematics Achievement and Practical Intelligence among High School Students
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— To identify the effect of deep learning strategy on mathematics achievement and practical intelligence among secondary school students during the 2022/2023 academic year. In the research, the experimental research method with two groups (experimental and control) with a post-test were adopted. The research community is represented by the female students of the fifth scientific grade from the first Karkh Education Directorate. (61) female students were intentionally chosen, and they were divided into two groups: an experimental group (30) students who were taught according to the proposed strategy, and a control group (31) students who were taught according to the usual method. For the purpose of collecting data for the experimen

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Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
High pollutant levels of produced water around Al-Ahdab oil field in Wasit governorate (Iraq)
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Abstract<p>Exploration activities of the oil and gas industry generate loads of formation water called produced water (PW) up to thousands of tons each day. Depending on the geographic area, formation depth, oil production techniques, and age of oil supply wells, PW from different oil fields contain different chemical compositions. Currently, PW is also known as industrial waste water containing heavy metals that are toxic to humans and the environment, requiring special processing so that they can be disposed of in the environment. To determine the heavy metals content in PW from the Al-Ahdab oil field (AOF), the Ministry of Science and Technology/Agricultural Research Department determined som</p> ... Show More
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Publication Date
Fri Jun 27 2025
Journal Name
International On Applied Innovations In It (icaiit)
Green-Synthesized Calcium Oxide Nanoparticles for Adsorption, Antibacterial Applications, and Alleviating Water Stress in Fenugreek
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In this research, a novel synthesis of CaONPs has been developed via an environmentally friendly, green method. Garlic extract (Allium sativum) was used as a green-reducing and stabilizing agent for CaONPs. The average particle size of CaONPs was approximately 24.42 nm. The synthesized CaONPs were identified by using Fourier transform infrared (FT-IR) spectroscopy, U.V.-vis spectrum, X-ray diffraction (XRD), Field Emission-Scanning Electron Microscopy (FE-SEM), Transmission Electron Microscopy, transmission electron microscopy (TEM), Energy Dispersive X-ray spectroscopy (EDX), Atomic Force Microscopy (AFM), and zeta potential (Zp) analysis. The current study highlights the notable applications for CaONPs. First, an antimicrobial assay revea

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Plant Interactions
Molybdenum application enhances antioxidant enzyme activity and COR15a protein expression under cold stress in wheat
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