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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
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The Problems of Teaching Computer Material Concerning Fourth Grade Students’ Point of View of in the Department of Computer College of Education for Women / University of Baghdad
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The aim of the research is to identify the problems of teaching computer material concerning fourth grade students’ point of view in the computer department in the College of Education for Women by identifying the statistically significant differences between the answers of female students to problems in the field of school administration and in the field of teaching computer subject included the sample of research On (39) of (50) students and (78%) From the fourth grade students in the department of computer who had achieved the theoretical part in the first semester and the assembly application in the second semester in the schools of Baghdad city for the aca

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Publication Date
Sat Dec 28 2024
Journal Name
Dental Hypotheses
Assessment of Color Change of Artificial White Spot Lesions after Sandblasting with Bioactive Glass, Resin Infiltration, or Microabrasion Followed by Color Stability Test by pH Cycling: An in Vitro Study
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Introduction: This study aimed to assess the color change of human teeth with artificial enamel white spot lesions (WSLs) after sandblasting with bioactive glass, resin infiltration, and microabrasion and to test color stability after pH cycling. Methods: Fifty extracted human mandibular first molars were randomly assigned into five groups: Sound, WSLs (untreated), and WSLs sandblasted with bioactive glass (Sylc), WSLs treated by resin infiltration (ICON), and WSLs treated by microabrasion (Opalustre), respectively. All specimens underwent a pH cycling procedure. The color parameters for each specimen were assessed using an Easyshade dental spectrophotometer at different time stages then the color changes (ΔE) were calculated. Results: The

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Publication Date
Tue Feb 09 2016
Journal Name
Advances In Environmental Biology
A study effect Histological changes
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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Politeness: A Socio- Pragmatic Study
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The most influential theory of ‘Politeness’ was formulated in 1978 and revised in 1987 by Brown and Levinson. ‘Politeness’, which represents the interlocutors’ desire to be pleasant to each other through a positive manner of addressing, was claimed to be a universal phenomenon. The gist of the theory is the intention to mitigate ‘Face’ threats carried by certain ‘Face’ threatening acts towards others.

            ‘Politeness Theory’ is based on the concept that interlocutors have ‘Face’ (i.e., self and public – image) which they consciously project, try to protect and to preserve. The theory holds that various politeness strategies are used to prot

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Publication Date
Tue Mar 31 2020
Journal Name
College Of Islamic Sciences
Dr. Ahmed Matloob's terminological study
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This research paper aims to unveil a fertile and vivid aspect, which is one of the many aspects of the multiple linguistic concern of the deceased professor Ahmed Matloob, mercy be upon him; that is the terminological study aspect. For in spite of the abundance of literature written about various directions of  his rhetorical, literary, critical, and linguistic activities, and in spite of the illumination, variation, and abundance of his terminological study, I could not find a research study that includes or investigates all his theoretical and applied efforts in this field. Therefore, I decided to achieve this task, first for the sake of knowledge, and second to return back to the deceased s

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
phylogentic study of cephalopharyngeal selerites
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drosophila larvare of diffrent speces were subjected to this in order study the structure of cephalopharyngeal armature and mouth more hooks dentition the lines number among

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Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
Significant words Collect and study
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The aim of this research is to collect the semantically restricted vocabulary from linguistic vocabulary and make it regular in one wire with an in-depth study. This study is important in detecting the exact meanings of the language. On the genre, as shown in this research, and our purpose to reveal this phenomenon, where it shows the accuracy of Arabic in denoting the meanings, the research has overturned more than sixty-seven words we extracted from the stomachs of the glossaries and books of language, and God ask safety intent and payment of opinion.

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
ADSORPTION STUDY OF HYDRODESULPHURIZATION CATALYST
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Physical and chemical adsorption analyses were carried out by nitrogen gas using ASTM apparatus at 77 K
and hydrogen gas using volumetric apparatus at room temperature respectively. These analyses were used for
determination the effect of coke deposition and poisoning metal on surface area, pore size distribution and
metal surface area of fresh and spent hydrodesulphurization catalyst Co-Mo\Al2O3 .
Samples of catalyst (fresh and spent) used in this study are taken from AL-Dura refinery.
The results of physical adsorption shows that surface area of spent catalyst reduced to third compare with
fresh catalyst and these catalysts exhibit behavior of type four according to BET classification ,so, the pores
of these sample

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Publication Date
Fri Jun 29 2018
Journal Name
Journal Of The College Of Education For Women
Commercial Blocs Geo-economics Study
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The scientific and practical importance of this study lies in analyzing the phenomena of commercial blocs as a means of managing the future struggle as Zbigniew Brzhenski in his book Our of Control which was translated into Arabic under the title of (chaos) in 1993. The most important phenomenon of the 21th century is the geopolitical phenomenon presented by the international blocs. That is, the new regime will be united in the form of economic blocs and political alliance. Consequently, the future struggle will be economic in nature under the chaos which the new order is living.  Under the retreat of the  economy that effected the industrial countries and the world countries which have become unable to treat the crisi

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Publication Date
Tue Jan 31 2012
Journal Name
Journal Of Engineering
Adsorption Study of Hydrodesulphurization Catalyst
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Physical and chemical adsorption analyses were carried out by nitrogen gas using ASTM apparatus at 77 K and hydrogen gas using volumetric apparatus at room temperature, respectively. These analyses were used to determine the effect of coke deposition and poisoning metal on surface area, pore size distribution, and metal surface area of fresh and spent hydrodesulphurization catalyst Co-Mo\Al2O3 . Samples of catalyst (fresh and spent) used in this study are taken from AL-Dura refinery. The results of physical adsorption shows that surface area of spent catalyst reduced to third compare with fresh catalyst and these catalysts exhibit behavior of type four according to BET classification ,so, the pores of these samples are cylindrical, an

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