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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 Dec 31 2012
Journal Name
College Of Islamic Sciences
Optics Narrators in the Six Books : (Analytical Study)
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Praise be to God, and may blessings and peace be upon the Messenger of God, his family and companions, and from his family and after ...
It is the right of every nation to be proud of its heritage, science and civilization among the nations, taking pride in the efforts of its construction and the keenness of its scholars and dedication to serve their nation and their history, and from the great sciences that boast and honor our great nation and distinguish it over others the science of attribution and the preservation of the novel over generations and ages. The novel is preserved from the plagiarism of the nullified, the excess of the deceitful and the liars, and the science of isnad from religion as the scholars said, and without the

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Triumph in the Glorious Qur’an: A Semiotic study
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Triump is a happy end and a positive outcome of any good deed on the part of a human
being, or of any competition or contest in any field. A human being’s life abounds with gain
and loss. If one succeeds one will be happy psychologieally, physieally, etc. if one the other
hard one loses, one wil be in a state. Between loss and gain there are many a step.
However humans work hard to be a great success and a read winner.The life of the world constitutes a huge race-track where people try hard to head towards
the hereafter. Therefore, we find people who succed and gain the Garden, and people whose
habitation is the fire, The Glorious Qur’an has shown us in many a surah the way to success
when Allah mentions ‘great

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
a study of the womens collages in usa
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The study aims to identify the colleges women in the USA where he was browsing the Internet for five universities and sixty-two women's college located these colleges in 25 states only three general and other civil 51% supported by the churches and religious associations of various began its founding in Alqrnn eighteenth and continued in the nineteenth and twentieth and to provide an opportunity for women to complete higher education, while most men's colleges opened their doors to the admission of women and turned it on coeducation

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Attitudes and prayers Ahl al-Bayt peace be upon them to poets In the Umayyad and Abbasid periods Objective study
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Poetry occupied the Arabs in a unique position, especially in the era; ignorant, Umayyad and Abbasid, in addition to its literary and aesthetic dimensions, it is at the forefront of tools and media at the time. The poet appointed society and poetry Diwan Arabs records their exploits and virtues and their valor in the wars... The Prophet Muhammad () realized the importance of poetry, so he took advantage of him in the libel for his Islamic call. In the Umayyad and Abbasid states, poetry had a clear role in social, literary and political life, as the ruling authority used its influence on many poets to be media to support its political theory, by praising the Caliph and his aides, and exposing those who dissented and opposing them. The

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Publication Date
Fri Jul 29 2022
Journal Name
Journal For Vascular Ultrasound
A Comparative Study of the Right and Left Carotid Arteries in Relation to Age for Patients With Diabetes and Hypertension
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Introduction:

Age, hypertension, and diabetes can cause significant alterations in arterial structure and function, including changes in lumen diameter (LD), intimal-medial thickness (IMT), flow velocities, and arterial compliance. These are also considered risk markers of atherosclerosis and cerebrovascular disease. A difference between right and left carotid artery blood flow and IMT has been reported by some researchers, and a difference in the incidence of nonlacunar stroke has been reported between the right and left brain hemispheres. The aim of this study was to determine whether there are differences between the right and left common carotid arteries and internal carotid arteries in patient

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Using Remote Sensing and Geographic Information Systems to Study the Change Detection in Temperature and Surface Area of Hamrin Lake
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This study was conducted on Lake Hamrin situated in Diyala governorate, focal Iraq, between latitudes 44º 53ʹ 26.16 '- 45º 07 ʹ 28.03ʺ and 34º 04ʹ 24.75ʺ ــ 34º 19ʹ 12.74ʺ . As in this study, the surface area of Hamrin Lake was calculated from satellite images during the period from October 2019 to September 2020, with an average satellite image for each month, furthermore,by utilizing the Normalized Differences Water Index (NDWI), the largest surface area was 264,617 km2 for October and the lowest surface area 140.202 km2 for September. The surface temperature of the lake water was also calculated from satellite images of the Landsat 8 satellite, based on ban

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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Study of the participation of Saudi women in official visual arts exhibitions "Contemporary Saudi Art Exhibition as an Example": حنان بنت سعود الهزاع
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This research studies the Saudi women participation in the visual arts, presents descriptive and analytical overview on their artworks and assess development through their participation in the said exhibition, frequency of participation, and aims to understand the most important stages and changes of the subjects addressed, artistic styles and the factors affecting these results in view of female artist's attitude pertaining to several aspects such as administrative organization, judging committees etc.

Interviews were held with a sample of female artists, 17 artists from different regions and generations out of 182 participants and reviewed relevant exhibition literature during the period 1979-2018. The research problem is to id

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Publication Date
Tue Jul 01 2025
Journal Name
Russian Journal Of Physical Chemistry A
Electrochemical and Theoretical Study of the Corrosion Inhibition of Carbon Steel Using 3-Allyl-2-mercaptoquinazolin-4(3H)-one in an Acidic Environment
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This study investigates the corrosion inhibition performance of a newly synthesized quinazolinone derivative, AMQ, on mild steel in a hydrochloric acid medium. The inhibition efficiency was evaluated using potentiodynamic polarization at varying inhibitor concentrations (100–250 ppm) and temperatures (303– 333 K). The results showed that AMQ exhibited effective corrosion inhibition, with the highest efficiency of 74% observed at 250 ppm and 323 K. Density Functional Theory (DFT) calculations were conducted to study the electronic properties of AMQ and its adsorption behavior. The thermodynamic parameters, including activation energy, enthalpy, and Gibbs free energy, were calculated, indicating spontaneous adsorption of AMQ onto the meta

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Publication Date
Mon Sep 15 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Investigating the antibacterial effect of German chamomile flower extract as a root canal irrigation solution against Enterococcus faecalis biofilm: An in vitro study
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Background: Enterococcus faecalis (E. faecalis) is a prototypical resistant bacterium in root canal infections and a leading cause of endodontic treatment failure. German chamomile (Matricaria chamomilla) flower extract has been used as a traditional medicine to treat infections. The aim of this study was to investigate the antimicrobial efficacy of chamomile extract on the removal of E. faecalis root canal biofilm. Materials and Methods: Chamomile flower extract was prepared and subjected to detailed chemical analysis. For the in vitro biofilm model, human mandibular premolars (n=48) with 18-20mm working length were used. Root canal preparation was performed using the ProTaper® Next system. Each sample was split longitudinally and reassem

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Publication Date
Tue Dec 07 2021
Journal Name
2021 14th International Conference On Developments In Esystems Engineering (dese)
Study the use of Nano-limestone and Egg-shell Ash in Eco-friendly SCC: an Experimental and Statistical Evaluation Based on Computer Programming
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