Preferred Language
Articles
/
PReLTo4BVTCNdQwCgEFr
An empirical study to detect agency problems in listed corporations: The emerging market study
...Show More Authors

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.

Scopus Crossref
View Publication
Publication Date
Sat Jul 01 2017
Journal Name
Energy Procedia
Study characteristics of (epoxy–bentonite doped) composite materials
...Show More Authors

View Publication
Scopus (12)
Crossref (9)
Scopus Clarivate Crossref
Publication Date
Thu Jun 30 2022
Journal Name
International Journal Of Drug Delivery Technology
Histological Study on Bird Cerebellum of Pycnonotus leucotis
...Show More Authors

Histological study of the cerebellum in a bird white cheeked bulbul Pycnonotus lecucotis, the result of the study showed that the cerebellum took the parts of the hindbrain, the histological study of the cerebellum revealed the presence of deep folds on its surface. The cerebellum consists of two areas, the cerebellar cortex, which is called the gray matter, which consists of three layers: the outer layer (the molecular layer), the middle (Purkinje cells) and inner layer (the granular layer). The second area of the cerebellum is called the medullary and the white matter.

View Publication
Scopus Crossref
Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Study of Mouth Depth for Some Local Cyprinidae
...Show More Authors
Abstract<p>The aim of this study was to identify the depth of the mouth and its shape in some local fish belonging to the Cyprinidae family, and the extent to which the depth of the mouth is related to the way of feeding and the nature of food as well as the feeding habits of those species collected specifically from the Tigris River, the results showed a relationship of depth oral cavity with head length was highly significant at (P < 0.01) for all studied species. Also, there was a highly significant relationship between the height of the pharyngeal tooth-bearing bone and the depth of the oral cavity for fish of this local family.</p>
View Publication
Scopus Crossref
Publication Date
Mon Jan 01 2018
Journal Name
Aip Conference Proceedings
Study optoelectronic properties for polymer composite thick film
...Show More Authors

View Publication
Scopus (9)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
Methods of Foreign Trade Payments -Comparative Accounting Study-
...Show More Authors

 The research has been concerned with the modalities of foreign trade payments (foreign trade financing), and made an accounting comparison between them to choose the best way to pay for the imported goods (payment of the real values of imported goods), given the importance of the impact of this activity on the national economy of all countries of the world, especially Iraq for the adoption of a very large amount of imported goods to meet the requirements of the people, which require the flow of huge amounts of foreign currency outside Iraq to pay for these goods, and therefore dealing incorrectly with it leads to the destruction of the national economy and the spread of a number of negative social and economic phenomena of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Application of Finite Element Technique: A Review Study
...Show More Authors

The finite element approach is used to solve a variety of difficulties, including well bore stability, fluid flow production and injection wells, mechanical issues and others. Geomechanics is a term that includes a number of important aspects in the petroleum industry, such as studying the changes that can be occur in oil reservoirs and geological structures, and providing a picture of oil well stability during drilling. The current review study concerned about the advancements in the application of the finite element method (FEM) in the geomechanical field over a course of century.

Firstly, the study presented the early advancements of this method by development the structural framework of stress, make numerical computer solution

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Global Pharma Technology
Bacteriological and enzymatical study on rheumatoid arthritis patients
...Show More Authors

The current study included the collection of 175 samples (blood-urea) of patients suffering from rheumatism, collected from Baghdad Teaching Hospital (Educational Laboratory), Al-Kindy Teaching Hospital, Al-Imamian Al-Kadhimya in Medical City in Baghdad at different duration between 2016/10/1-2017/2/1. The bacterial growth results showed that 80% of urea samples positive for bacterial culture, while the rate of samples did not show any bacterial grow this 20%. The isolation subjugates to morphological, microscopically and biochemical tests, as also diagnosis by Api system. The most frequent bacterial pathogenic is E. coli which appeared highly rate (41.97)% followed by E. cloacae (21.25)%, P. aeruginosa (12.5)%, Salmonella (10)% and the pro

... Show More
Scopus (1)
Scopus
Publication Date
Tue Jun 02 2020
Journal Name
International Journal Of Pharmaceutical Research
Synthesis, characterization and Study Bioactivity of Silver Nanocomposites
...Show More Authors

The work include synthesis of nanocomposites (X / S / Ag) based on blend from Xanthan gum / sodium alginate polymers (X / S) with different loading of synthesized silver nanoparticales (0.01, 0.03 and 0.05 wt%) were added to the blend. The silver nanoparticles were prepared by reduction method and were characterized and analyzed using X-ray diffraction (XRD) and Atomic force microscope (AFM). XRD study showed the presence nanoparticle of silver with crystalline nature and face-centered cubic (FCC) structure and an average size of nanoparticles ranging from 32 to 37 nm. The surface study was performed using AFM which showed a fairly uniform shape to the nanocomposites and a spherical nature for the silver nanoparticles. The nanocomposite exh

... Show More
Scopus (1)
Scopus Crossref
Publication Date
Wed Feb 05 2020
Journal Name
Political Sciences Journal
International and regional alliances polarization.. Case study IRAQ
...Show More Authors

Abstract Iraq has an important place in the regional and international balance, and the competition among countries has increased in rapprochement with Iraq, not only for its geography or its privileged location, but because it has many other components that make regional and international countries want to strengthen their relations with it (Regional and international powers). In addition to that, Iraq has become increasingly important for these international and regional powers after its victory over the terrorist organization (ISIS), which proved an important fact that Iraq represents the most important pillars in the international balance.

View Publication Preview PDF
Crossref
Publication Date
Fri Mar 04 2022
Journal Name
Baghdad Science Journal
Fusion Reaction Study of some Selected Halo Systems
...Show More Authors

The challenge in studying fusion reaction when the projectile is neutron or proton rich halo nuclei is the coupling mechanism between the elastic and the breakup channel, therefore the motivation from the present calculations is to estimate the best coupling parameter to introduce the effect of coupled-channels for the calculations of the total cross section of the fusion , the barrier distribution of the fusion and the average angular momentum ⟨L⟩ for the systems 6He+206Pb, 8B+28Si, 11Be+209Bi, 17F+208Pb, 6He+238U, 8He+197Au and 15C+232Th using quantum mechanical approach. A quantum Coupled-Channel Calculations are performed using CC code. The predictions of quantum mechanical approach are comparable with the measured data that is

... Show More