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

Abstract

    The current research tested the interactive role between the workplace fun and the leadership virtuousness in the organizational brilliance, in a sample of the teaching staff at the University of Kufa reached (325 staff) out of (2069) professor. The research based on hypothesis model which reflect the research hypotheses from main variables presented  the leadership virtuousness (optimism, forgiveness, trust, compassion and  integrity) for moderating affect with the workplace fun (fun activities, Coworker socializing, manager support for fun). The organizational brilliance will increase in case of providing sub-variables which (leadership brilliance, service & innovation brillianc

Alginate from Large brown seaweeds act as natural polymer has been investigated as polymer and has been added to concrete in different percentages ( 0% , 0.5% , 1% and 1.5% ) by the cement weight and the study show the effect of using alginate biopolymer admixtures on  some of the fresh properties of the concrete (slump &  the density  fresh) also in the hardened state (  Compressive strength , Splitting tensile strength  and Flexural strength ) at 28 days. The mix proportion was (1:2.26:2.26) (cement: sand: gravel) respectively and at constant w/c equal to 0.47. The results indicate that the use of alginate as a percent of the cement weight possess a positive effect on fresh properties of co

Background: Psoriatic arthritis is a type of arthritis that can often affect some patients who suffer from psoriasis. Approximately 40-50% of individuals with psoriatic arthritis have the HLA-B27 genotype

Objective: To investigate whether we could confirm the role of HLA-B27 alleles and psoriatic arthritis in Iraqi Arab Muslims patients.

Method: A cross sectional case control comparative study included thirty Iraqi Arab Muslims who had psoriatic arthritis that consulted the Dermatological and Rheumatological Department in AL-Kindy Teaching Hospital from November 2014 to June 2015. HLA-genotyping for HLA-B27 were assessed. A control group consisted of fifty-one healthy vol

Porcelain is one of the most important ceramic materials with a wide range of traditional and technical applications. Since most mixtures of porcelain have a high sintering temperature, bentonite has been added in this research to improve the characteristics of sintering and burning. The porcelain mixture consisted of the following Iraqi raw materials: 30% wt kaolin, 30 wt% non-plastic clay (grog), 10% wt sodium feldspar, 10 wt% potassium feldspar and 20 wt% flint. After the mechanical mixing process and transfer the powder mixture to the slurry by adding distilled water, then different weight percentage of the sodium bentonite(0, 2.5, 5, 7.5 and 10) wt% was added. The specimens were prepared by using the solid casting m

This research deals with study of the effect of additives on rheological properties (yield point, plastic viscosity ,and apparent viscosity) of emulsions. Twenty seven emulsion samples were prepared; all emulsions in this investigation are invert emulsions when water droplets are dispersed in diesel oil. The resulting emulsions are called water-in-oil (W/O) emulsions. The rheological properties of these emulsions were investigated using a couett coaxial cylinder rotational viscometer (Fann-VG model 35 A), by measuring shear stress versus shear rate. It was found that the effect of additives on rheological properties of emulsions as follow: the increase in the concentration of asphaltic material tends to increase the rheological propertie

The permanent deformation of flexible pavement represent serious problem in hot climate region. Numerous efforts are devoted to mitigate this distress such as modifying asphalt binder by polymers. The present study demonstrate the effect of utilizing four types of polymers to reduce the permanent deformation, these polymers are Polyethylene Wax (PEW), Styrene Butadiene Rubber (SBR), Ethylene Propylene Dien Monomer (EPDM) and Ethylene Vinyl Acetate (EVA). The prepared mixtures composed of 4.9 % of 40/50 asphalt binder, 12.5 mm nominal aggregate maximum size and limestone dust as filler. The permanent and resilient strains have been recorded when the cylindrical specimens, 101.6 mm in diameter and 203.2 mm in height, tested by repeated loa

Background: Acetabular retroversion has been proposed to contribute to the development of pain and osteoarthritis of the hip. Conventional anteroposterir (AP) pelvic radiographs may represent a reliable, easily available diagnostic modality.

Objective: To obtained a reproducible technique allowing the anterior and posterior acetabular rims to be visible for assessment

Method: This is a cross-sectional study conducted from December 2015 to March 2017 targeting patients with hip pain in orthopedic clinic of Al-Kindy teaching hospital. The study sample consisted of 100 patients with hip pain who were investigated with Antroposterior pelvic plain x-ray, which was done for all

This study investigates the effectiveness of mental games in enhancing shooting accuracy among young basketball players. Initially, baseline shooting accuracy was assessed through tests conducted prior to a three-week intervention involving mental games. A follow-up test revealed a significant improvement in participants' shooting accuracy following the intervention. Given the noticeable differences in the new shooting scores compared to the initial assessments, a second set of pre-intervention tests was conducted. These tests reaffirmed the significant enhancement in shooting accuracy, substantiating the hypothesis that mental games positively affect performance. The findings highlight the importance of these intervention programs