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.
Find cares studying ways in the development of industrial products and designs: the way the progressive development (how typical) and root development (jump design), was the aim of the research: to determine the effectiveness of the pattern and the jump in the development of designs and industrial products. After a process of analysis of a sample of research and two models of contemporary household electrical appliances, it was reached a set of findings and conclusions including:1-leaping designs changed a lot of entrenched perceptions of the user on how the product works and its use and the size and shape of the product, revealing him about the possibilities of sophisticated relationships with the product, while keeping the typical desi
... Show MoreBackground: The treatment of moderate-to-severe psoriasis has advanced significantly with the use of biologic treatments. Objective: To compare the effectiveness, safety, and impact on quality of life of biologic therapies versus conventional systemic therapies for moderate-to-severe psoriasis, using evidence from 2015 to 2025, focusing on the implications for understudied regions such as Iraq and the Middle East. Methods: Data was collected using "Embase," "MEDLINE," "PubMed," and "Cochrane Central Register." The study includes 45 randomized controlled trials. Additionally, 25 key real-world evidence studies were included for qualitative synthesis to provide context on long-term drug survival, quality of life, and regional applicab
... Show MoreThe current research aims to :
•know the level of the chaotic behavior of the sample as a whole .
•Know the differences with statistical significance in disorderly behavior between the
disadvantaged and non-disadvantaged peers .
To achieve these objectives, the selected sample of Talbhalmrahlh medium and specifically
students of the second grade average, were chosen randomly stratified's (360) students
included sex (male, female) and (deprived of the Father and the non-deprived) for the
academic year (2013-2014) to the province Baghdad on both sides (Rusafa-Karkh (
As applied to them measurements of disorderly behavior, which is prepared by the researcher,
having achieved _khasaúsma of psychometric (valid
This study aims to reveal the similarities and differences between Iraqi and Malay university learners and their genders in producing the supportive moves of criticism. To this end, 30 Iraqi and 30 Malay university learners have participated in this study. A Discourse Completion Test (DCT) and a Focus Group Interview (FGI) are conducted to elicit responses from the participants. Nguyen’s (2005) classification of criticism supportive moves is adapted to code the data. The data are analysed qualitatively and quantitatively. Overall, the findings unveil that both groups use similar categories of supportive moves, but Iraqis produce more of these devices than Malays in their criticisms. Although both females and males of both groups use id
... Show MoreA study of taxonomic quality of soil algae was conducted with some environmental variables in three sites of local gardens (Kadhimiya, Adhamiya and Dora) within the governorate of Baghdad for the period from October 2016 to March 2017. The study identified 28 species belonging to 16 species in which the predominance of blue green algae (18 species) Followed by Bacillarophyta algae (7 species) and three types of Chlorophyta. The study showed an increase in species of Oscillatoria. The results showed no significant differences between sites in temperature, pH and relative humidity, while there were clear differences between sites for salinity and nutrient The study showed a difference of irrigation water quality and use of different fertilize
... Show MoreThe topic area of that’s paper dealing with regionalism hegemony upon ruling affairs and political life in Tunisia, this phenomena had historical origins, even before region of French occupation in 1881, after independence, the regionalism domination was practice and normal, the political system justified it's with many causes, like level of education, connection with Western civilization, enlighten intelligent, economic conditions in coast region and North of Tunisia compared with the South, also the role of President Bourqiba as founder of Modern Tunisia, he was from Monster (North of country) which was dominated as charismatic leader dedicate the regionalism domination through decades, yet after revolution in 2011, little changes ha
... Show MoreThis study showed that the lens in baloot muluki fish Chondrostoma regium is transparent, spherical shape, and solid in textures, while in the tree frog Hyla arborea savignyi, freshwater turtles Clemmys caspia caspia, white–eared bulbul Pycnonotus leucotis and brown rat Rattus norvegicus are transparent, soft and biconvex, it is very soft in white–eared bulbul. There are many significant differences have been recorded between the average weight lens and the total concentration of the protein in the lens all studied animals. Electrical migration process for lens proteins showed that there is one bundle of crystalline –? and one bundle also crystalline–? in all studied species, either crystalline–? may represent one bundle character
... Show MoreA comparative study was carried out on ecological and genetical adaptation of three Iraqi
freshwater snails, Physa acuta, Melanopsis buccinoidea and Melanoides tuberculata, in
respect to acute toxicity of heavy metals (Zn, Cd and Hg). Longevity are used as poisoning
tolerance criterion. LT 50 and LT 100 were determined for the studied snails at (0.5, 1, 5, and
10 ppm), for the three metals. Results indicated that Physa acuta had a higher tolerance than
Melanopsis buccinoidea and Melanoides tuberculata, which was the lower one. Previous
exposure to heavy metals in the original habitat was affecting on experimental tolerance and
no relationships of physical and chemical factors (total hardness, temperature, D. O. and
Bootstrap is one of an important re-sampling technique which has given the attention of researches recently. The presence of outliers in the original data set may cause serious problem to the classical bootstrap when the percentage of outliers are higher than the original one. Many methods are proposed to overcome this problem such Dynamic Robust Bootstrap for LTS (DRBLTS) and Weighted Bootstrap with Probability (WBP). This paper try to show the accuracy of parameters estimation by comparison the results of both methods. The bias , MSE and RMSE are considered. The criterion of the accuracy is based on the RMSE value since the method that provide us RMSE value smaller than other is con
... Show MoreThis work is aiming to study and compare the removal of lead (II) from simulated wastewater by activated carbon and bentonite as adsorbents with particle size of 0.32-0.5 mm. A mathematical model was applied to describe the mass transfer kinetic.
The batch experiments were carried out to determine the adsorption isotherm constants for each adsorbent, and five isotherm models were tested to choose the best fit model for the experimental data. The pore, surface diffusion coefficients and mass transfer coefficient were found by fitting the experimental data to a theoretical model. Partial differential equations were used to describe the adsorption in the bulk and solid phases. These equations were simplified and the
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