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.
Background: The aim of this study was to comparatively evaluate the push out bond strength (PBS) of root canal fillings using four different obturation techniques (single cone (SC), cold lateral compaction (CLC), continuous wave (CW), and carrier based gutta percha (CBG)). Materials and Methods: Forty mandibular premolar decoronated and instrumented with rotary ProTaper to F3 then teeth were divided randomly into 4 groups of 10 teeth for each as follow: group (I) single- cone obturation with matched-taper gutta-percha, group (II) cold lateral compaction technique, group (III) continuous wave of obturation technique, and group( IV) carrier based gutta-percha technique. Zinc oxide eugenol (ZOE) sealer was used as a root canal sealer for the
... Show MorePurepolyaniline and doped with hydrochloric acid was prepared in different molarities at room temperature. The a.c electrical properties were stadied.AC conductivityσac (ω), is found to vary as ωS in the frequency range (100Hz-10MH), S< 1and decreases indicating a dominate hopping process. Thedielectric constant ε1and dielectric loss ε2 have been determined for bulk polyaniline. ε1 decrease with the increase frequency. Electrical conductivity measurements increase with the increases both of the amount of HCl and the dose of radiation. The dielectric investigations show decrease with dose radiation.
One of the important differences between multiwavelets and scalar wavelets is that each channel in the filter bank has a vector-valued input and a vector-valued output. A scalar-valued input signal must somehow be converted into a suitable vector-valued signal. This conversion is called preprocessing. Preprocessing is a mapping process which is done by a prefilter. A postfilter just does the opposite.
The most obvious way to get two input rows from a given signal is to repeat the signal. Two rows go into the multifilter bank. This procedure is called “Repeated Row” which introduces oversampling of the data by a factor of 2.
For data compression, where one is trying to find compact transform representations for a
... Show MoreThis research aims to solve the problem of selection using clustering algorithm, in this research optimal portfolio is formation using the single index model, and the real data are consisting from the stocks Iraqi Stock Exchange in the period 1/1/2007 to 31/12/2019. because the data series have missing values ,we used the two-stage missing value compensation method, the knowledge gap was inability the portfolio models to reduce The estimation error , inaccuracy of the cut-off rate and the Treynor ratio combine stocks into the portfolio that caused to decline in their performance, all these problems required employing clustering technic to data mining and regrouping it within clusters with similar characteristics to outperform the portfolio
... Show MoreNon-alcoholic fatty liver disease (NAFLD), characterized by hepatic fat accumulation in individuals consuming little or no alcohol, has become highly prevalent globally. Oxidative stress plays a central role in instigating inflammation and cell death pathways driving NAFLD progression. This case–control study aimed to elucidate the association between circulating levels of the pivotal non-enzymatic antioxidants – coenzyme Q10 and vitamins E and C – and liver injury parameters among 60 Iraqi NAFLD patients versus 30 healthy controls. NAFLD diagnosis entailed over 5% hepatic steatosis on ultrasound excluding other etiologies. Patients spanned three age groups: 20–29, 30–39, an
Abstract:In this paper, some probability characteristics functions (moments, variances,convariance, and spectral density functions) are found depending upon the smallestvariance of the solution of some stochastic Fredholm integral equation contains as aknown function, the sine wave function
Aluminum doped zinc selenide ZnSe/n-Si thin films of (250∓20 nm) thickness with (0.01, 0.02 and 0.03), are depositing on the two type of substrate (glass and n-Si) to manufacture (ZnSe/n-Si) solar cell through using thermal vacuum evaporation procedure. physical and optoelectronic properties were examined for the samples. X-Ray and AFM techniques are using to study the structure properties. The energy band gap of as-deposited ZnSe thin films for changed dopant ratio were ranging from (2.6-2.68 eV). The results of Hall effect show that pure and doping films were (p-type), and the concentration carriers and the carriers mobility increases with increase Al-dopant ratio. The (C-V) have shown that the heterojunction were of abrupt type. In add
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