Preferred Language
Articles
/
QReMTo4BVTCNdQwCpEEf
A Comparative Study to Reveal Earnings Management in Emerging Markets: Evidence from Tunisia and Iraq
...Show More Authors

Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both markets.   Findings: The result of the study indicates that companies listed in the two markets exercise Earnings Management. Practices for managing earnings are used to either enhance, decrease, or balance out earnings.   Research, Practical & Social implications: the approaches to Earnings Management take considerably different directions.  As a result, the trend in Tunisia was among of profit growth. in contrast, the companies listed in (ISE) engage in Earnings Management with the intent of cutting profits. The evident indecait that taxation on businesses, political pressure from governments, and other factors may all be contributing factors to rising or falling earnings management practies.   Originality/value: the fact, our current study is the first to compare earnings management in companies operate in both the markets of Tunisia and Iraq.

Scopus Crossref
View Publication
Publication Date
Tue Jan 01 2019
Journal Name
Research Journal Of Pharmacy And Technology
Effect both of Kinetin and NPKZn Fertilizer on Mitigating The Adverse effect of Sodium Chloride on sweet pepper plant <i>Capsicum annuum</i> L.
...Show More Authors

The experiment was carried out in the green house of botanical garden belong to Department of Biology/College of Education for Pure Science- Ibn–al- Haitham/University of Baghdad, for the growth season 2015 using plastic pots. The experiment aimed to study the effect of two concentrations of sodium chloride (50, 100) mM.L-1 in addition to the control and four concentrations of kinetin (25, 50, 75, 100) mg.L-1 in addition to the control and the influence of application and non application of fertilizlizer NPKZn in the level 160 kg.h1- and their interactions on some growth parameters (fresh weight for both root and vegetative part, dry weight for leaves , value of secondary productivity, biomass duration for vegetative part and dry weight f

... Show More
View Publication
Scopus (1)
Crossref (2)
Scopus Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Modern Sport
The effect of Tabata exercises on the development of stamina and achievement for female athletes running 100m hurdles under the age of 18 years
...Show More Authors

يعد علم التدريب الرياضي الحديث عملية تربوية علمية مبنية على اسس صحيحة هدفها وصول اللاعبين الى التكامل في الاداء الفني وهذا يتم عن طريق التأثير المنظم والدقيق بواسطة استعمال التمارين البدنية التي تحدث تغيرات خاصة في عمل اعضاء واجهزة جسم الرياضي والتي بدورها تؤدي الى رفع كفاءة الاعضاء والاجهزة لتحقيق الانجازات الرياضية العالية ولقد استعملت الباحثتان اسلوب حديث من اساليب التدريب الرياضي من اجل تطوير تحم

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Tue Dec 01 2020
Journal Name
Nature Environment And Pollution Technology
The Kinetic Model for Decolourization of Commercial Direct Blue 2 Azo Dye Aqueous Solution by the Fenton Process and the Effect of Inorganic Salts
...Show More Authors

View Publication
Scopus (1)
Scopus Crossref
Publication Date
Sun Dec 24 2023
Journal Name
Journal Of The College Of Basic Education
Structural, Characterization, Biological and Studying the Enzyme Activity of some transition metal complexes with 4- )(2- hydroxy phenyl imino) methyl) -2, 6-dimethoxy phenol
...Show More Authors

A new Schiff bases ligand 4- ((2-hyolroxy phenylimino) methyl) -2, 6-dimethoxyphenol  derived from condensation of 2- amino phenol with 4-hydroxy -3, 5-dimethoxy benzaldehyde have been synthesized and characterized by  spectroscopy,  spectra, Mass spectrum and elemental microanalysis (C.H.N). Metal Complexes with ions have been also synthesized and characterized spectroscopic methods  spectroscopy, flame atomic absorption, molar conductivity measurements and magnetic susceptibility. These studies indicate that the moler ratio  for the complexes. The complexes  showed characteristics octahedral geometry with the (O,N) ligand coordinated in bidentate mode while with  showed square planer. The enzyme activity of the ligand and i

... Show More
View Publication
Crossref
Publication Date
Thu Apr 27 2023
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Evaluation of the Effect of Type II Diabetes mellitus on Bone Mineral Density of Upper and Lower Limbs by Dual-Energy X-Ray Absorptiometry
...Show More Authors

Background: Bone mineral density has been assessed using Dual-Energy X-Ray Absorptiometry. Bone mineral density is measured according to the results of the Dual-Energy X-Ray Absorptiometry examination of the vertebral column and pelvis. Although diabetes mellitus type II (DM) is known to affect bone mineral density, at the present time this particular relationship is not clear. Objective: The aim of current study was to evaluate the effects of type II diabetes mellitus on bone mineral density of the upper and lower limbs as well as gender differences. Patients and Methods: This study involved 165 patients complaining of bone pain (85 males and 80 females), 85 patients of who suffered from diabetes, involving both genders. In addition,

... Show More
Publication Date
Tue Oct 01 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Comparison of ََQuality of Life and Treatment Satisfaction among Sample of Iraqi Patients Using Anticoagulant Therapy (Warfarin or Non-Vitamin K Antagonist Oral Anticoagulants)
...Show More Authors

Background: Oral anticoagulation medication, warfarin and non-vitamin k antagonist oral anticoagulants  (NOAC) may require long term use which may affect patients’ satisfaction with their treatment and their quality of life (QOL). Objective: To compare the quality of life and treatment satisfaction among groups of patients using different anticoagulant therapies (warfarin and NOAC). Patients and methods: A cross-sectional study was performed at Ibn Al-Bitar Hospital for cardiac surgery in Baghdad in the period between December 2022 to May 2023. The study population included a convenient sample of patients receiving either warfarin or non-vitamin k antagonist oral anticoagulants treatment. The Arabic version of the short form 12

... Show More
View Publication
Scopus Crossref
Publication Date
Tue Sep 30 2025
Journal Name
Iraqi Journal Of Science
Quinoline-2-carboxlic acid derivatives bearing oxadiazole moiety: Synthesis, Skin Antitumor, ‎Antibacterial, antifungal activities, and POM studies for the Identification of the Pharmacophore ‎Sites
...Show More Authors

A new series of chalcone derivatives featuring an oxadiazole-quinoline moiety were successfully synthesized through a multi-step reaction sequence, commencing with quinoline-2-carboxylic acid as the starting material. First, the carboxylic group was chlorinated to form an acid chloride, following reacted with hydrazine hydrate. The resulting product underwent cyclization with carbon disulfide in an alkaline solution to produce 5-(quinolin-2-yl)-1,3,4-oxadiazole-2-thiol, followed by alkylation using chloroacetone. In the final step, an aldol condensation reaction was carried out by grinding the acetone derivative with various aromatic aldehydes, yielding the desired chalcones. The synthesized compounds were characterized by Rf, FTIR,

... Show More
View Publication
Scopus Crossref
Publication Date
Sat Jan 23 2016
Journal Name
Journal University Of Kerbala
Synthesis and Characterization of Some Metal Complexes of [2-chloro-N-(1,5-dimethyl-3-oxo-2-phenyl-2,3-dihydro-1Hpyrazol-4-ylcarbamothioyl)acetamide] (L)
...Show More Authors

A new ligand [ 2-chloro-N- (1,5-dimethyl-3-oxo-2-phenyl-2,3-dihydro -1H-pyrazol- 4- ylcarbamothioyl)acetamide](L) was synthesized by reacting the Chloro acetyl isothiocyanate with 4-aminoantipyrine,The ligand was characterized by(C HNS) elemental microanalysis and the spectral measurements including Uv-Vis ,IR ,1H and13C NMR spectra, some transition metals complex of this ligand were prepared and characterized by Uv-Vis, FT-IR spectra, conductivity measurements, magnetic susceptibility and atomic absorption. From the obtained results the molecular formula of all prepared complexes were [M(L)2(H2O)2]Cl2 (M+2 =Mn, Co, Ni, Cu, Zn, Cd and Hg),the proposed geometrical structure for all complexes were octahedra

Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
The jurisprudential aspects of Imam Abu al-Fayyadh al-Basri And its impact on the Shafi’i school of thought, on the rulings of worship
...Show More Authors

 

Summary of the jurisprudence research

  Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, our master Muhammad, and upon his pure family, and his ignorant and ignorant companions, and those who followed them in goodness until the Day of Judgment.

 Then:

 The many jurisprudential aspects that the Shafi’i imams said are of great importance, because these aspects are nothing but the opinions of venerable jurists who have reached a high degree of knowledge until they have become among the owners of faces. And among them are the Shafi’i jurists, the jurists may differ among themselves, either because there is no text about their imam in a

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 16 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Association between Enhancing Learning Needs and Demographic Characteristic of Patients with Myocardial Infarction: العلاقة بين تعزيز احتياجات التعلم والخصائص الديموغرافية لمرضى احتشاء عضلة القلب
...Show More Authors

Abstract

Objectives: To find out the association between enhancing learning needs and demographic characteristic of (gender, education level and age).

Methods: This study was conducted on purposive sample was selected to obtain representative and accurate data consisting of (90) patients who are in a peroid of recovering from myocardial infarction at Missan Center for Cardiac Diseases and Surgery, (10) patients were excluded for the pilot study, Data were analyzed using descriptive statistical data analysis approach of frequency, percentage,  and analysis of variance (ANOVA).

Results: The study finding shows, there was sign

... Show More
View Publication Preview PDF