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.
Rwanga (view) movement is a new Kurdish poetry movement. Some poets and modern storywriters published a manifest in 1970. They have made a group of changes in the content and appearance of Kurdish poetry. They were under the influence of western literature schools such as Surrealism, Dadaism and Existentialism. Likewise, the impact of the new Arabic literature that appeared by the end of 1960s on them was obvious as they were imitating such literatures. Nevertheless, the condition of Kurdistan at that time was in need of a new literature to express that new stage. Sherko Bekas was one of those poets who became the dynamo of the poetic movement in which the rebellion spirit was embodied in the modern way of dealing with culture, rhyme, rh
... Show MoreThis study involves the design of 24 mixtures of fiber reinforced magnetic reactive powder concrete containing nano Silica. Tap water has been used in mixing 12 of these mixtures, while the other 12 have been mixed using magnetic water. Nano Silica (NS) with ratios (1, 1.5, 2, 2.5 and 3) % were used. The results showed that the mixture containing 2.5%NS gives the highest compressive strength at age 7 days. Many different other tests were carried out, the results showed that the fiber reinforced magnetic reactive powder concrete containing 2.5% NS (FRMRPCCNS) has the higher bulk density, dynamic modulus of elasticity, ultrasonic pulse velocity electrical resistivity and lesser absorption than fiber reinforced
... Show MoreThe major goal of this research was to use the Euler method to determine the best starting value for eccentricity. Various heights were chosen for satellites that were affected by atmospheric drag. It was explained how to turn the position and velocity components into orbital elements. Also, Euler integration method was explained. The results indicated that the drag is deviated the satellite trajectory from a keplerian orbit. As a result, the Keplerian orbital elements alter throughout time. Additionally, the current analysis showed that Euler method could only be used for low Earth orbits between (100 and 500) km and very small eccentricity (e = 0.001).
Purpose: The research aims to estimate models representing phenomena that follow the logic of circular (angular) data, accounting for the 24-hour periodicity in measurement. Theoretical framework: The regression model is developed to account for the periodic nature of the circular scale, considering the periodicity in the dependent variable y, the explanatory variables x, or both. Design/methodology/approach: Two estimation methods were applied: a parametric model, represented by the Simple Circular Regression (SCR) model, and a nonparametric model, represented by the Nadaraya-Watson Circular Regression (NW) model. The analysis used real data from 50 patients at Al-Kindi Teaching Hospital in Baghdad. Findings: The Mean Circular Erro
... Show MoreIn this work, the Whittaker wave functions were used to study the nuclear density distributions and elastic electron scattering charge form factors for proton-rich nuclei and their corresponding stable nuclei (10,8B, 13,9C, 14,12N and 19,17F). The parameters of Whittaker’s basis were fixed to generate the experimental values of available size radii. The Whittaker basis was connected to harmonic-oscillator basis through boundary condition at match point. The nuclear shell model was opted with pure configuration for all studied nuclei to compute aforementioned studied quantities except 10
The Hubble telescope is characterized by the accuracy of the image formed in it, as a result of the fact that the surrounding environment is free of optical pollutants. Such as atmospheric gases and dust, in addition to light pollution emanating from industrial and natural light sources on the earth's surface. The Hubble telescope has a relatively large objective lens that provides appropriate light to enter the telescope to get a good image. Because of the nature of astronomical observation, which requires sufficient light intensity emanating from celestial objects (galaxies, stars, planets, etc.). The Hubble telescope is classified as type of the Cassegrain reflecting telescopes, which gives it the advantage of eliminating chromat
... Show More: Porous silicon (n-PS) films can be prepared by photoelectochemical etching (PECE) Silicon chips n - types with 15 (mA /cm2), in15 minutes etching time on the fabrication nano-sized pore arrangement. By using X-ray diffraction measurement and atomic power microscopy characteristics (AFM), PS was investigated. It was also evaluated the crystallites size from (XRD) for the PS nanoscale. The atomic force microscopy confirmed the nano-metric size chemical fictionalization through the electrochemical etching that was shown on the PS surface chemical composition. The atomic power microscopy checks showed the roughness of the silicon surface. It is also notified (TiO2) preparation nano-particles that were prepared by pulse laser eradication in e
... Show MoreThe Sufi poetry of Ibn Al-Faridh represents a true image of the spiritual experience, in which he presented the bright aspects of his experience, and his suffering in it, by formulating it in a poetic form, because the Sufi poetry is the result of an experience in which the Sufi seeks to achieve his goal of reaching the truth, and this is why Ibn Al-Faridh made his poetry a tool for expression on his own experience, the poet reflected his Sufi life in which he moved rhymes and weights.
The poet Ibn Al-Faridh stands as a witness to his making of Sufi poetry in the service of the purpose of who said, it is the embodiment of the Sufi journey in the stages, and the fluctuation in the places and si
... Show MoreA simple and accurate method to determinate furosemide (FUR) based on converting the secondary amine to primary amine with acidic hydrolysis then azotization by nitrous acid and coupled with resorcinol as a coupling agent in aqueous medium at pH 13. The optical characteristic like beers law limit found to be (0.25-2.5) μg.ml−1, detection and quantification limits (0.0196) (0.0654) μg.ml−1respectivly and Sandel sensitivity was 0.006738 μg.cm−2. The least-square method was used to evaluate the regression equation and the correlation coefficient. The resulted azo dye has a maximum absorbance at 430 nm with light oran