Managing earnings using classification shifting: Novel evidence from Jordan

open access journalIn response to McVay calls for more research to provide additional cross-sectional tests of classification shifting, the current paper examines whether Jordanian public companies engage in earnings management through classification shifting. Using a sample consisting of 112 public firms from Jordan during the 2010-2014 period, this study applies McVay (2006) Model to investigate the relationship between the non-recurring items (NREC) and the variation in unexpected core earnings (UCE). This analysis was supplemented with employing Fan et al., (2010) Model as a robustness check. Our empirical results reveal that managers in Jordan misclassify their recurring expenses to inflate their core earnings. More precisely, we find that non-recurring items (NREC) are significantly and positively associated with the variation in unexpected core earnings (UCE); thus, classification shifting is a common practice among Jordanian firms. Additionally, we find out stronger evidence on classification shifting when our sample was restricted to those firms with a more significant opportunity to misclassify recurring items (firms with positive NREC). This study contributes to the body of accounting literature by providing the first empirical evidence in the Middle East region overall on the use of classification shifting by Jordanian firms. We are also the first to apply McVay (2006) and Fan et al., (2010) models in the Middle East region. Our findings have important policy implications for standard setters, regulators, auditors and investors in their attempts to constrain earnings management practices and improve the financial reporting quality in Jordan

Application and Performance Analysis of DSDV Routing Protocol in ad-hoc Wireless Sensor Network with Help of NS2 Knowledge

Wireless Sensor Networks (WSNs) are characterized by multi-hop wireless connectivity, frequently changing network topology and need for efficient routing protocols. The purpose of this paper is to evaluate performance of routing protocol DSDV in wireless sensor network (WSN) scales regarding the End-to-End delay and throughput PDR with mobility factor .Routing protocols are a critical aspect to performance in mobile wireless networks and play crucial role in determining network performance in terms of packet delivery fraction, end-to-end delay and packet loss. Destination-sequenced distance vector (DSDV) protocol is a proactive protocol depending on routing tables which are maintained at each node. The routing protocol should detect and maintain optimal route(s) between source and destination nodes. In this paper, we present application of DSDV in WSN as extend to our pervious study to the design and implementation the details of the DSDV routing protocol in MANET using the ns-2 network simulator. also, the performance of DSDV protocol in sensor network of randomly distributed mobile nodes with mobile source and sink nodes is investigated for MAC IEEE802.15.4 network by ns-2 simulator.

Soft power in Turkish foreign policy toward the Middle East )Study in geopolitics(

جاءت هذا الدراسة لتبحث عن تأثير الخصائص الجيبوبولتيكية في السياسة الخارجية التركية واستخدامها كأدوات لقوتها الناعمة في تنفيذ سياستها الخارجية في منطقة الشرق الاوسط ,اذ تحتل هذه المنطقة اهمية بالغة على الصعيد الاقليمي والدولي لما تحتويه من موارد طبيعية كالنفط والغاز الطبيعي, فضلا عن موقعها الجغرافي والذي جعلها نقطة تقاطع لمشاريع الدول العظمى, ولكون تركيا تقع ضمن هذه المنطقة الحيوية من العالم فأنها اتبعت إستراتيجية جديدة في سياستها الخارجية انطلاقا من عام 2002 وهي إستراتيجية القوة الناعمة للاقتراب من المنطقة التي كانت تنظر اليها بحذر بسب الصراعات السياسية فيها.The study is searching for the geopolitical characteristics of the Turkish foreign policy and its use as soft means for executing its foreign policy in the Middle East region because of the great importance that the region has, due to its natural resources like oil and gas as well as its geographical position that makes it crossing point for the projects of great countries. Since Turkey has a location within this vital region of the world, it adopted new strategy in its foreign policy since 2002 and it is called soft power strategy to increasingly approaches the region which Turkey was looking at with caution because of the political conflicts  in it

BACTERIAL CAUSES AND ANTIMICROBIAL SENSITIVITY PATTERN OF EXTERNAL OCULAR INFECTIONS IN SELECTED OPHTHALMOLOGY CLINICS IN SANA’A CITY

Objectives: The aim of the current study was to reveal the bacterial profile and pattern of sensitivity to antibiotics for external ocular infections for patients who attended selected ophthalmology clinics in the city of Sana’a. Methods: A cross-sectional study design was used from September 2016 to October 2017 where a total of 197 patients with infection of external eye were included in the study which included conjunctivitis, keratitis, blepharitis and Blepharoconjunctivitis. Samples were collected and transferred to the National Center of Public Laboratories (NCPHL), in Sana'a. Possible bacterial pathogens have been isolated and identified using regular laboratory techniques, and microbial sensitivity testing has been carried out using a disc diffusion method. Results: A total of 197 ocular samples were obtained for microbiological evaluation, of these 146 (74.1%) have bacterial growth. Bacteria of Gram positive accounted for 52.1% and the prevalent isolation was S. aureus (30.1%). Gram negative bacteria made up 47.9% and the predominant isolation was Pseudomonas aeruginosa (26.7%). The majority of Gram-positive bacteria were sensitive to ciprofloxacin (90% - 100%), vancomycin (86% - 100%) and Gram-negative isolates sensitive for amikacin (100%) and ciprofloxacin (63% - 100%). Conclusion: These results revealed that Gram-positive bacteria were the generally common bacteria isolated from infections of external eye and were more susceptible to vancomycin and ciprofloxacin while Gram-negative isolates were more susceptible to ciprofloxacin and amikacin.  The high rate of resistance for most antibiotics in Yemen, leaves ophthalmologists with very few options of drugs to treat eye infections. Large-scale ongoing studies in the future should also be conducted in order to monitor the antimicrobial resistance of the external ocular bacterial isolates.                                   Peer Review History: Received 20 May 2020; Revised 25 June; Accepted 4 July, Available online 15 July 2020   Academic Editor: Dr. Asia Selman Abdullah, Al-Razi university, Department of Pharmacy, Yemen, [email protected] UJPR follows the most transparent and toughest ‘Advanced OPEN peer review’ system. The identity of the authors and, reviewers will be known to each other. This transparent process will help to eradicate any possible malicious/purposeful interference by any person (publishing staff, reviewer, editor, author, etc) during peer review. As a result of this unique system, all reviewers will get their due recognition and respect, once their names are published in the papers. We expect that, by publishing peer review reports with published papers, will be helpful to many authors for drafting their article according to the specifications. Auhors will remove any error of their article and they will improve their article(s) according to the previous reports displayed with published article(s). The main purpose of it is ‘to improve the quality of a candidate manuscript’. Our reviewers check the ‘strength and weakness of a manuscript honestly’. There will increase in the perfection, and transparency. Received file:                Reviewer's Comments: Average Peer review marks at initial stage: 6.0/10 Average Peer review marks at publication stage: 7.5/10 Reviewer(s) detail: Dr. Jucimary Vieira dos Santos, Hemonorte Dalton Barbosa Cunha, Brazil, [email protected] Dr. Sabah Hussien El-Ghaiesh, Tanta University, Egypt, [email protected]  Similar Articles: EPIDEMIOLOGY, BACTERIAL PROFILE, AND ANTIBIOTIC SENSITIVITY OF LOWER RESPIRATORY TRACT INFECTIONS IN SANA’A AND DHAMAR CITY, YEME

Investigating the relationship between knowledge management practices and organizational learning practices in the universities’ environment

The concept of knowledge management (KM) and organizational learning (OL) has been embraced by organizations to complement each other. Higher education institutions have embraced KM and OL as a means to improve organizational efficiency. This research explores the link between KM and OL. The target population included all the 432 academicians and administrators from 35 public universities in Iraq. The sampling was selected using a stratified random sampling technique. The correlation among the components of KM and OL was tested as well as the effect of KM components on OL. The findings were derived using smart partial least square. The findings showed that there is significant correlation between components of KM and components of OL. The regression analysis showed also that the effect of KM and its components; knowledge creation, knowledge sharing, knowledge storage, knowledge application and knowledge acquisition on OL are significant. These findings provide insights to universities management on strategies to implement KM practices that can align with OL practices to assure dynamic lifelong mechanisms for the basic daily activities such as teaching, learning, researching, and supervision

Scale-Up and On-Line Monitoring of Gas-Solid Systems using Advanced and Non-Invasive Measurement Techniques

Industry relies on gas-solid systems for numerous processes. Flow dynamics play an important role in achieving the desired results. The present study proposes, validates and demonstrates a novel mechanistic scale-up approach based on maintaining similar radial profile or cross sectional distribution of gas holdup in two different gas-solid systems in order to achieve hydrodynamics similarity using advanced measurement techniques. This new methodology for scale-up and design has been implemented on gas-solid spouted bed which has been used for drying, granulation and coating. The development can be extrapolated to other gas-solid systems encountered in phosphate processes

The Perceptions of General Population About Mental Health Services in Baghdad, Iraq: A Qualitative Study

Background: Access to mental health services remains a challenge in many countries including Iraq, where mental illness is often stigmatized and marginalized. This can lead to negative outcomes such as decreased quality of life and increased morbidity and mortality.  Objectives:  The present study aimed to explore the perceptions of general population in Iraq towards mental health services and identify the challenges facing patient access to these services. Methods: This qualitative study included face-to-face semi-structured interviews with general population in primary health care centers and private pharmacies in Baghdad between (December 2022 through February 2023). Thematic analysis was used to identify recurring themes and sub-themes. Results: Thirty participants were recruited in this study. The study found that the general population in Iraq have negative perceptions towards mental health services. The repeated themes were "public social stigma," "lack of privacy in public healthcare settings," and "lack of psychotherapy sessions in mental health services." The social stigma" was further divided into sub-themes including stigma from family, friends, or co-workers. Lack of privacy indicated there are too many interruptions in the environment of public healthcare settings. Lack of non-pharmacological therapy in mental health services, was expressed as a feeling that only medication therapy was offered, while psychotherapy was not available. Conclusion: The findings suggest that a cultural awareness is needed to reduce the social stigma associated with mental illness and to increase trust in the public mental health services. The results also highlighted the need for improved privacy and culturally-sensitive mental health services. To improve access to mental health services, it is crucial that healthcare providers, social workers, and society work together to promote and destigmatize mental illness

Spatial Analysis of the Results of Parliamentary Elections in Babylon Governorate in 2018

 . يهتم البحث ببيان جغرافية الدعم التصويتي للأحزاب والكتل الفائزة في انتخابات 12\أيار\2018 البرلمانية؛ وذلك من خلال اجراء تحليل جغرافي لنتائج الانتخابات بالاعتماد على بيانات الشريط الانتخابي الصادر عن المفوضية العليا المستقلة للانتخابات\مكتب بابل، وتكون البحث من مقدمة وثلاثة فصول: تضمن الفصل الاول الاطار النظري ومفاهيم الدراسة، بينما تضمن الفصل الثاني التحليل الجغرافي السياسي لنتائج الانتخابات البرلمانية في محافظة بابل لعام 2018، في حين تضمن الفصل الثالث مجموعة من الاستنتاجات والمقترحات.The research is concerned with the geographical indication of the voting support of the winning parties and blocs in the parliamentary elections of 12\5\ 2018, through making a geographical analysis of the election results by depending on the electoral tape data issued by official resource, the research consists of an introduction and three chapters: The first theoretical framework and concepts of the study, while the second chapter included the geopolitical analysis of the results of parliamentary elections in the province of Babylon in 2018, while the third chapter contained a set of conclusions and suggestion