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The role of creative accounting in increasing the marketing of shares and their profits in the Iraqi stock exchange
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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.

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Publication Date
Tue Nov 15 2022
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
A-mechanical properties of engineered cementitious composite concrete produced from Portland limestone cement
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Conventional concretes are almost unbending, and even a small amount of strain potential leaves them brittle. This lack of bendability is a major source of strain loss, and it has been the main goal behind the development of bendable concrete, often known with engineered ce ment composites, or ECC. This form of concrete has a lot more flexibility than regular concrete. Micromechanical polymer fibers are used to strengthen ECC. In most cases, ECC uses a 2% amount of thin, separated fibers. As a result, bendable concrete deforms but unlike traditional concrete, it does not crack. This study aims to include this kind of concrete, bendable concrete, which can be used to solve concrete problems. Karasta (CK) and Tasluja (CT) Portland Lime

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Publication Date
Sun Dec 30 2018
Journal Name
Journal Of Engineering
Abrasive Wear Characteristics of Composite Material (AA 7075 / SiC) Synthesized by Stir Casting
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Aluminum Metal Matrix Composites (ALMMCs) was prepared by using stir casting technique for AA 7075 aluminum alloy as a matrix reinforced with SiC particles at various percentages (3, 6, 9 and 12 wt. % ) and 75µm in grain size. The prepared composite material can be used for many applications such as aerospace, automobiles and many industrial sectors. Abrasive wear test was carried out by two stages: the first stage was done by changing the emery papers at various grit sizes 180, 320, 500, and 1000µm with constant applied load 15N. While the second stage was carried out by changing the applied loads 5, 10, 15, 20 and 25N with constant emery paper at 320 µm grit size. Microstructure examination, hardness test and roughn

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Engineering Science And Technology (jestec)
Optimum Operation Management Effect of Main Sewage Pumping Stations on Trunk Sewer Deterioration
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Sewage pumping stations are considered an important part of any sewerage system. Pumps failure in these stations means that the pumps are unable to work at the design requirement (flow capacity and head) and that may cause sewer overflow and flooding leading to sewer deterioration. In this paper, two main sewage pumping stations in Baghdad city were selected as case studies, Al- Habibia and Al-Ghazali located on Zublin trunk sewer 3000 mm and Baghdad trunk sewer 1200-2100 respectively. This study focused mainly on the operation of main sewage pumping stations and their effect, both directly and indirectly, on changing hydraulic properties, which leads to an increase in the deterioration of sewage pipes. The hydraulic analysis was co

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Publication Date
Sun Jan 01 2023
Journal Name
Brazilian Dental Science
Wound healing effect of a one-week Aloe Vera mouthwash: a pilot study
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Publication Date
Fri Nov 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Prevalence of β-lactam Resistant Klebsiella Pneumoniae Isolates among Clinical Specimensin Baghdad Hospitals
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One hundred forty three of Klebsiellapneumoniae isolates had been collected from some hospitals in Baghdad city. The isolates were taken from different clinical specimens.Antimicrobial susceptibility test was carried out towards fifteen antimicrobial agents by using Vitek2 system with Antimicrobial susceptibility test cards. The results of antibiogram showed that the local isolates were possess highly resistance towards most antimicrobial agents under study. The high resistance wastoAmpicillin while the low resistance was to Imipenem.Two methods were used for detection of Extended Spectrum Beta Lactamases (ESBLs) production; first methods by using of Vitek2 system,thesecondmethods by using of polymerase chain reaction (PCR) technique to dis

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Publication Date
Fri Jun 23 2023
Journal Name
Journal The College Of Basic Education / Al-mustansiriyah University
Numerical Solution of Non-linear Delay Differential Equations Using Semi Analytic Iterative Method
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We present a reliable algorithm for solving, homogeneous or inhomogeneous, nonlinear ordinary delay differential equations with initial conditions. The form of the solution is calculated as a series with easily computable components. Four examples are considered for the numerical illustrations of this method. The results reveal that the semi analytic iterative method (SAIM) is very effective, simple and very close to the exact solution demonstrate reliability and efficiency of this method for such problems.

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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Engineering
Effect of Tail Regulators on Euphrates River Flood Capacity at Al Nassiriyah City
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Euphrates River extends about 125 km within the study area located in Annassiriyah City, Dhi Qar Governorate, Iraq. The impact of the seven hydraulic structures on the discharge capacity of the Euphrates River needs to be considered. The main objectives of this research are to increase the discharge capacity of Euphrates River within Annassiriyah City during flood seasons and study the impact of these hydraulic structures on the river capacity by using HEC-RAS 5.0.3 software. Five scenarios were simulated to study the different current condition of Euphrates River within Annassiriyah City. Other additional four scenarios were implemented through river training to increase the river capacity to 1300 m³/s; it is the flood

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Effect of Velocity on Dissolved Oxygen Cathodic Polarization using a Rotating Cylinder Electrode
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The aim of the present work to study the effect of changing velocity (Reynold's number) on oxygen cathodic polarization using brass rotating cylinder electrode in 0.1, 0.3 and 0.5N NaCl solutions (PH = 7) at temperatures 40, 50 and 600 C. Cathodic polarization experiments were conducted as a function of electrode rotational speed and concentration.

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Publication Date
Wed Oct 09 2019
Journal Name
Engineering, Technology & Applied Science Research
Numerical Analysis of Segmental Post Tensioned Concrete Beams Exposed to High Fire Temperature
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The main objective of this study is to characterize the main factors which may affect the behavior of segmental prestressed concrete beams comprised of multi segments. The 3-D finite element program ABAQUS was utilized. The experimental work was conducted on twelve simply supported segmental prestressed concrete beams divided into three groups depending on the precast segments number. They all had an identical total length of 3150mm, but each had different segment numbers (9, 7, and 5 segments), in other words, different segment lengths. To simulate the genuine fire disasters, nine beams were exposed to high-temperature flame for one hour, the selected temperatures were 300°C (572°F), 500°C (932°F) and 700°C (1292°F) as recomm

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Publication Date
Mon Apr 15 2019
Journal Name
Proceedings Of The International Conference On Information And Communication Technology
Optimal control of compliant planar robot for safe impact using steepest descent technique
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