Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

The high and low water levels in Tigris River threaten the banks of the river. The study area is located on the main stream of Tigris River at Nu’maniyah City and the length of the considered reach is 5.4 km, especially the region from 400 m upstream Nu’maniyah Bridge and downstream of the bridge up to 1250 mwhich increased the risk ofthe problemthat itheading towardsthe streetand causingdanger tonearbyareas.

The aim of this research is to identify the reason of slope collapse and find proper treatments for erosion problem in the river banks with the least cost. The modeling approach consisted of several steps, the first of which  is by using “mini” JET (Jet Erosion Test) d

In the modern world, wind turbine (WT) has become the largest source of renewable energy. The horizontal-axis wind turbine (HAWT) has higher efficiency than the vertical-axis wind turbine (VAWT). The blade pitch angle (BPA) of WT is controlled to increase output power generation over the rated wind speed. This paper proposes an accurate controller for BPA in a 500-kw HAWT. Three types of controllers have been applied and compared to find the best controller: PID controller (PIDC), fuzzy logic type-2 controller (T2FLC), and hybrid type-2 fuzzy-PID controller (T2FPIDC). This paper has been used Mamdani and Sugeno fuzzy inference systems (FIS) to find the best inference system for WT controllers. Furthermore, genetic algorithm (GA) and particl

This article proposes a new strategy based on a hybrid method that combines the gravitational search algorithm (GSA) with the bat algorithm (BAT) to solve a single-objective optimization problem. It first runs GSA, followed by BAT as the second step. The proposed approach relies on a parameter between 0 and 1 to address the problem of falling into local research because the lack of a local search mechanism increases intensity search, whereas diversity remains high and easily falls into the local optimum. The improvement is equivalent to the speed of the original BAT. Access speed is increased for the best solution. All solutions in the population are updated before the end of the operation of the proposed algorithm. The diversification f

Background: Scientific education aims to be inclusive and to improve students learning achievements, through appropriate teaching and learning. Problem Based Learning (PBL) system, a student centered method, started in the second half of the previous century and is expanding progressively, organizes learning around problems and students learn about a subject through the experience of solving these problems.Objectives:To assess the opinions of undergraduate medical students regarding learning outcomes of PBL in small group teaching and to explore their views about the role of tutors and methods of evaluation. Type of the study: A cross-sectional study.Methods: This study was conducted in Kerbala Medical Colleges among second year students

This research includes the using of statistical to improve the quality of can plastics which is produced at the state company for Vegetable oils (Almaamon factory ) by using the percentage defective control chart ( p-chart ) of a fixed sample. A sample of size (450) cans daily for (30) days was selected to determine the rejected product . Operations research with a (win QSB ) package for ( p-chart ) was used to determine test quality level required for product specification to justify that the process that is statistically controlled.
The results show high degree of accuracy by using the program and the mathematical operations (primary and secondary ) which used to draw the control limits charts and to reject the statistically uncontr

In view of the huge and speedy development of the information and communications technology sectores which cover all the life aspects. The traditional government started to adopt the Electronic Government Concept to deliver the information, services and product marketing to the beneficiaries through the Internet and Computer system. The E-government became inevitable necessity that should be applied in every country wishes to face the Modern technical development.

E-government is not on alternative of the traditional government but a supporter which can increase its efficiency by keeping away from the routine and Beaurucratic complexity, this will save the efforts, increase achievement and reduce costs, in addition to Provide Man

A Ligand (ECA) methyl 2-((1-cyano-2-ethoxy-2-oxoethyl)diazenyl)benzoate with metals of (Co²⁺, Ni²⁺, Cu²⁺) were prepared and characterization using H-NMR, atomic absorption spectroscopy, ultra violet (UV) visible, magnetic moments measurements, bioactivity, and Molar conductivity measurements in soluble ethanol. Complexes have been prepared using a general formula which was suggested as [M (ECA)₂] Cl₂, where M = (Cobalt(II), Nickel(II) and Copper(II), the geometry shape of the complexes is octahedral.

The paper deals with claims in construction projects in Iraq and studies their types, causes, impacts, resolution methods and then proposes a management system to control the impacts of claims. Two parts have been done to achieve the research objective (theoretical part and practical part). The findings showed that the main types of the claims are extra work claims, different site condition claims, delay claims and the main causes of the claims are variation of the orders, design errors and omission, delay in payments by owner, variation in quantities and scheduling errors. The claims have bad impacts on the cost by increasing (10% to 25%) and also on the duration of the project by increasing from (25% to 50%).The negotiation is the main