The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

The educational process depends on the means of conveying information from the teacher to the learner. Whenever appropriate, this means the learning process takes place better, faster, and with less effort, and the problem of research lies. The players lack learning in the meta-knowledge curriculum in basketball offensive skills than offensive skills. The aim of the research is to identify the effect of training exercises for educational numbers based on metacognitive skills in teaching some offensive skills with basketball. As for the research assignment, there are statistically significant differences between the results of the pre and post tests for the experimental group and in favor of the post tests. The experimental approach was used

The present work involved four steps: First step include reaction of acrylamide ,N-?-Methylen-bis(acryl amide) and N-tert Butyl acryl amide with poly acryloyl chloride in the presence of triethyl amine (Et3N) as catalyst, the second step include homopolymerization of all products of the first step by using benzoyl peroxide(BPO) as initiator in (80-90)Co in the presence of Nitrogen gas(N2). In the third step the poly acrylimide which prepare in second step was convert into potassium salt by using alcoholic potassium hydroxide solution. Fourth step include Alkylation of the prepared polymeric salts in third step by react it with different alkyl halides(benzyl chloride, allylbromide , methyl iodide) by using DMF as solvent for(10-12) hours.

A new derivative of PAM, acrylamide was copolymerized with succinic anhydride, and the reaction product reacted with three dyes, anthocyanin, bromophenol, and thymol. The prepared polymers were characterized by X-ray diffraction, FT-IR and UV-visible spectroscopy, proton nuclear magnetic resonance spectrometry, and thermal analysis. FT-IR spectroscopy showed the disappearance of two bands near 3450 and 3380 cm-1 for the stretching vibrations of the primary amine which indicates for the formation of amides. The UV-photolysis of aqueous solutions of different concentrations of the polymers was studied. Polyacrylamide-g-succinic anhydride showed an increase in polymerization under light. An increase of ~ 50% was observed for a 200 mg/L

One hundred and eighty five urine samples were collected eight isolates (4.3%) were obtained and diagnosed as Staphylococcus aureus. Among 8 isolates, 5 (62.5%) S. aureus isolates were found to be enterotoxigenic, most of isolates produced at least two types of Staphylococcal enterotoxins (SEs). The production of enterotoxins in the presence or absence of Thymol extracts (aqueous and alcoholic) were estimated using a reversed passive latex agglutination (SET-RPLA) kit. The extracts reduced enterotoxin production compared with the control. Enterotoxin inhibition was observed for enterotoxin C production at minimal inhibitory concentrations (MIC) at 400 µg/ml, whereas production of enterotoxins A, B, and

The research aims at identifyiny the effect of (Danials Model) in concepts Acquisition of Education Principles on Students at college at Education The total unmber of Students , is (65) male and female Students distributed in two groups . The First group is the experiemental group which is taught the (Danials Model) and is (34) Students . The second groupe is the control group which is taught the traditional method of teaching and it is (31) Students . The researcher has matcheol between the two groupe by the following variables : the age , (in monthes) their intelligence their parents a cademic leve of education . The research has constructed a test of (20) items of multiple choice test . The reliability of The test has been cal

A localized stenosis or aneurysm is a discontinuity that presents the pulse wave produced by the contracting heart with a reflection site. However, neither wave speed ( c) in these discontinuities nor the size of reflection in relation to the size of the discontinuity has been adequately studied before. Therefore, the aim of this work is to study the propagation of waves traversing flexible tubes in the presence of aneurysm and stenosis in vitro. We manufactured different sized four stenosis and four aneurysm silicone sections, connected one at a time to a flexible ‘mother’ tube, at the inlet of which a single semi-sinusoidal wave was generated. Pressure and velocity were measured simultaneously 25 cm downstream the inlet of th

With the spread of globalization, the need for translators and scholars has grown, as translation is the only process that helps bridge linguistic gaps. Following the emergence of artificial intelligence (AI), a strong competitor has arisen to the translators, sweeping through all scientific and professional fields, including translation sector, with a set of tools that aid in the translation process. The current study aims to investigate the capability of AI tools in translating texts rich in cultural variety from one language to another, specifically focusing on English-Arabic translations, through qualitative analysis to uncover cultural elements in the target language and determine the ability of AI tools to preserve, lose, or alter the

Species of genus Chrotogonus (surface grasshoppers) are phytophagous and damaging to various economical important plants in their seedling stages. In order to know the biodiversity of surface grasshoppers, the detailed study has been conducted from four provinces of Pakistan. During this study, biodiversity, taxonomy, diagnosis, morphometric analysis, habitat, global distribution, and remarks of each species have been described. Total of 826 specimens were collected and sorted out into three species and three subspecies: C. (Chrotogonus) homalodemus homalodemus (Blanchard, 1836), C. (Chrotogonus) homalodemus (Blanchard, 1836), C. (Chrotogonus) trachypter