As a result of creative accounting, many firms in the Iraqi stock market are able to achieve two very significant goals: first, to boost the market value of their shares and thus gain the biggest trading volume in shares, and second, to lower their earnings in order to decrease the tax burden. First by growing its profits, then by evading taxes and denying the state its right to its money. Using this research, we hope to demonstrate how financial institutions that use innovative accounting tools in the preparation of their financial statements impact trade activity. Trading volume is critical to accurately forecasting stock price patterns, allowing investors to maximize their wealth. So, without accounting information, the financial markets can't play their function in drawing in investment, ensuring a well-balanced use of resources, and making reasonable economic decisions, because they don't have the accounting knowledge to do so. There were four sections to the research, which included a look at the research methodology and previous studies, a look at creative accounting practices, and an analysis of the financial statements for the top and bottom ten companies in terms of trading volume using Miller's model to detect profit manipulation that occurred in those companies. The final section contained the most significant findings and recommendations.
Solar photovoltaic (PV) system has emerged as one of the most promising technology to generate clean energy. In this work, the performance of monocrystalline silicon photovoltaic module is studied through observing the effect of necessary parameters: solar irradiation and ambient temperature. The single diode model with series resistors is selected to find the characterization of current-voltage (I-V) and power-voltage (P-V) curves by determining the values of five parameters ( ). This model shows a high accuracy in modeling the solar PV module under various weather conditions. The modeling is simulated via using MATLAB/Simulink software. The performance of the selected solar PV module is tested experimentally for differ
... Show MoreIn the present study, a powder mixture of elements Ti and Ni was mechanically alloyed in a high energy ball mill. Microstructure of the nanosized amorphous milled product in different stages of milling has been characterized by X- ray diffraction, scanning electron microscopy and differential thermal analysis. We found that time of mechanical alloying is more significant to convert all crystalline structure to the amorphous phase. Nanocrystalline phase was achieved as a result of the mechanical alloying process. The results also indicates that the phase transformation and the grain size occurs in these alloys are controlled by ball milling time
Objectives: To evaluate the incidence of adhesions
induced intestinal obstruction after explorative laparotomy
due to bullet/shell injury in Al-Kindi teaching
hospital/Baghdad.
Results: Thirty-six out of the 76 cases with adhesions
induced intestinal obstruction (A.I.I.O.) had history of
laparotomy for penetrating missile injury, 26 of them were
explored as a method of management of A.I.I.O. with
mean age (22 for those explored, ٣٧ for those treated
conservatively), 16 of them presented within a year or less
from the previous surgery.
Methods: Comparative interventional prospective study of
cases with adhesions induced intestinal obstruction
admitted to the surgical wards in Al-Kindi teaching
h
In this article, the solvability of some proposal types of the multi-fractional integro-partial differential system has been discussed in details by using the concept of abstract Cauchy problem and certain semigroup operators and some necessary and sufficient conditions.
In this work, the spectra of plasma glow produced by Nd:YAG laser operated at 1.064 μm on Al-Mg alloys with same molar ratio samples in air were analyzed by comparing the atomic lines of aluminum and magnesium with that of strong standard lines. The effect of laser energies on spectral lines, produced by laser ablation, were investigated using optical spectroscopy, the electron density was measured utilizing the Stark broadening of magnesium-aluminum lines and the electron temperature was calculated from the standard Boltzmann plot method. The results that show the electron temperature increases in magnesium and aluminum targets but decreases in magnesium: aluminum alloy target, also show the electron density increase all the aluminum,
... Show MoreIn cognitive radio system, the spectrum sensing has a major challenge in needing a sensing method, which has a high detection capability with reduced complexity. In this paper, a low-cost hybrid spectrum sensing method with an optimized detection performance based on energy and cyclostationary detectors is proposed. The method is designed such that at high signal-to-noise ratio SNR values, energy detector is used alone to perform the detection. At low SNR values, cyclostationary detector with reduced complexity may be employed to support the accurate detection. The complexity reduction is done in two ways: through reducing the number of sensing samples used in the autocorrelation process in the time domain and through using the Slid
... Show MoreIn this study, the mechanical properties of an epoxy and unidirectional woven carbon with fiberglass composite were experimentally investigated. When preparing the composite samples, American Society for Testing and Materials (ASTM)standard was used. Tensile, impact and flexural test were conducted to investigate the mechanical properties of the new produced epoxy Unidirectional Woven Carbon and Epoxy Fiberglass composites. The outcome showed that the strength of the produced samples increased with the increase in the number of unidirectional woven carbon layers added. Two methods were utilized: (1) woven carbon composite with glass fiber (2) woven carbon composite). The two methods of composite were compared with each other. The resul
... Show MoreTerrestrial isopods play an important role in the biodegradation of many wastes which gives agreat importance in the nutrient cycles and ecosystem services , therefore this paper aims to use species
The world's population growth and the increasing demand for new infrastructure facilities and buildings , present us with the vision of a higher resources consumption, specially in the form of more durable concrete such as High Performance Concrete (HPC) . Moreover , the growth of the world pollution by plastic waste has been tremendous. The aim of this research is to investigate the change in mechanical properties of HPC with added waste plastics in concrete. For this purpose 2.5%, 5% and 7.5% in volume of natural fine aggregate in the HPC mixes were replaced by an equal volume of Polyethylene Terephthalate (PET) waste , got by shredded PET bottles. The mechanical propert
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