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.
Objective of the research This study aimed to manufacture an innovative device that enables the player to walk after the operation and improves functional efficiency through improvement in the range of motion as well as improvement in the size of the muscles working on the knee joint Imposing research There are statistically significant differences between the pre and posttests of the experimental and control groups, there are Statistically significant differences between the post-tests between the experimental group and the control group in favor of the experimental group of the research sample. The researchers used the experimental approach by designing the control and experimental groups with a test (pre-post) for the suitabili
... Show MoreThe aim of the present work is concerned with the effect of ?-irradiation on PM-355 with absorbed dose of (30-160Mrad) range. This polymer is evaluated spectrophotometrically for use as high dose dosimeters. The absorption spectra of irradiated samples showed radiation induced absorption changes. There is an increment in absorption proportional with absorbed dose. This increment is attributed to interfaces traps which, are formed by irradiation. Calibration curve was drawn .The linear relation was found in calibration curve, and dosimeter range was determined from the linear part. The linearity in response curve suggested that PM-355 could be used as dosimeter within (30-160Mrad) rang. Energy gap shift was used as a second tool to determin
... Show MoreMost Internet-tomography problems such as shared congestion detection depend on network measurements. Usually, such measurements are carried out in multiple locations inside the network and relied on local clocks. These clocks usually skewed with time making these measurements unsynchronized and thereby degrading the performance of most techniques. Recently, shared congestion detection has become an important issue in many computer networked applications such as multimedia streaming and
peer-to-peer file sharing. One of the most powerful techniques that employed in literature is based on Discrete Wavelet Transform (DWT) with cross-correlation operation to determine the state of the congestion. Wavelet transform is used as a de-noisin
The isomerization of n-hexane on platinum loaded acidic zeolite was studied at atmospheric pressure, H2/nC6 molar ratios of 1-4 and temperature range of 240-270ºC. The measured kinetic data were fitted to an equation based on the bifunctional mechanism and by using independently obtained dehydrogenation and adsorption data. The activation energies of protonation (ΔHpro) and the elementary isomerization step (Eact,iso) and as well as the corresponding preexponential factor were simultaneously determined. The observed values of both ΔHpro and Eact,iso are in agreement with the results of quantum-chemical calculations.
This study deals with thirty non-insulin dependent diabetes mellitus patients suffering from diabetic nephropathy in addition to twenty five healthy control.Some biochemical parameters were determined in the serum of all subjects enrolled in the study.These parameters are serum glucose,serum urea,serum creatinine,total serum protein and serum albumin.The aim of the present study was to estimate these parameters in diabetic nephropathy patients. The results of the present study revealed a significant increase in glucose,urea and creatinine in patients as compared to controls . Also a significant decrease was found in total serum protein, serum albumin and albumin to globulin ratio (A/G) in patients compared to controls,whi
... Show MoreThe study is carried out by using personal dosimeters (film badge). The films are irradiated to absorbed dose of range (0.01-10000 rad). The calibration curves are drawn by using the ordinary method taking into account the filtration effects in three regions (D (Pb/Sn),D(Du),D(300). The calibration films are stored in ambient condition. It is found that the optical density increases, which is attributed to the photodegradation of the films may induce localized states in the energy gap causing increasing in optical absorption, but optical density decreases, which attributed to the photodegradation of the films may cause some cracks at the film surface during the first month, whereas at the rest months we see clear stability in optical d
... Show MoreDuring the period October 2003 till July 2004, about (253) urine samples have been collected from urinary tract infection. The study has shown that the bacterium Proteus mirabilis is the responsible for (11.85%) of the urinary tracts infections. Also, the study has declared that the ratio of separation this bacterium from women was (7.51%) and it is higher than the ratio of separation in both men and children which ranged (1. 58%) and (2.76%) respectively . About (30) samples of stool have been collected from children and the ratio of isolation this bacterium has been showen to be( 30%) from children aged bellow 3 years,as well as, we have got bacterial cultures related to P.mirabilis isolated from the infections of middle-ear and b
... Show MoreThis is a survey study that presents recent researches concerning factional controllers. It presents several types of fractional order controllers, which are extensions to their integer order counterparts. The fractional order PID controller has a dominant importance, so thirty-one paper are presented for this controller. The remaining types of controllers are presented according to the number of papers that handle them; they are fractional order sliding mode controller (nine papers), fuzzy fractional order sliding mode controller (five papers), fractional order lag-lead compensator (three papers), fractional order state feedback controller (three papers), fractional order fuzzy logic controller (three papers). Finally, several conclusions
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