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 research aims to identify the extent to which Iraqi private banks practice profit management motivated by reducing the taxable base by increasing the provision for loan losses by relying on the LLP it model, which consists of a main independent variable (net profit before tax) and independent sub-variables (bank size, total debts to total equity, loans granted to total obligations) under the name of the variables governing the banking business. (Colmgrove-Smirnov) was used to test the normal distribution of data for all banks during the period 2017-2020, and then find the correlation between the main independent variable sub and the dependent variable by means of the correlation coefficient person, and then using the multiple

The importance of economic and technical feasibility studies include all of the investor, the society, the banks, the project and the government. As it will assist in achieving the optimal use of the available economic incomes on the national level and arranging the projects in priority which participates in achieving the government benefit without wasting the amounts .This is the research goal So, the research covered its theoretical aspect, of SAIs and the economic and technical feasibility studies then the role of the auditors in auditing those studies Then a mechanism was proposed includes a guidebook that provides guidelines for organizing the process of preparing and auditi

The design and implementation of an active router architecture that enables flexible network programmability based on so-called "user components" will be presents. This active router is designed to provide maximum flexibility for the development of future network functionality and services. The designed router concentrated mainly on the use of Windows Operating System, enhancing the Active Network Encapsulating Protocol (ANEP). Enhancing ANEP gains a service composition scheme which enables flexible programmability through integration of user components into the router's data path. Also an extended program that creates and then injects data packets into the network stack of the testing machine will be proposed, we will call this program

Development of a precise and delicate reaction has been acquired for the determination of vancomycin hydrochloride using batch and cloud point extraction (CPE) methods. The first method is based on the formation of azo dye as a result of diazotized dapsone coupled with vancomycin HCl (VAN) in a basic medium. The sensitivity of this reaction was enhanced by utilizing a nonionic surfactant (Triton X-114) and the cloud point extraction technique (second method). The azo dye formed was extracted into the surfactant-rich phase, dissolved in ethanol and detected at λ_max 440 nm spectrophotometrically. The reaction was investigated using both batch and CPE methods (with and without extraction), and a simple comparison between the two

The present theoretical study analyzes the legacy of the Chicago School of Urban Sociology and evaluates it in the light of the growth and development of Chicago City and the establishment of sociology in it. Sociology has become an academic discipline recognized in the United States of America in the late nineteenth century, particularly, after the establishment of the first department of sociology in the University of Chicago in 1892. That was during the period of the rapid industrialization and sustainable growth of the Chicago City. The Chicago School relied on Chicago City in particular, as one of the American cities that grew and expanded rapidly in the first two decades of the twentieth century. At the end of the nineteenth centur

"1998 onwards, a span reporting 1000s of studies depicts the ever-increasing Schiff bases and their complexes applicability; this study genetically tests the research of the last 20 years. The variety of these molecules structural has made them obtainable for a so broad ambit for implementations of biological. They are eminent and because of this unique feature they find their position in the quantitative and qualitative calculation of metals in the aqueous medium. It demonstrated to be prominent catalysts and showed an enjoyable effect of fluorescence. Definitively, Schiff base fissures gotten situation of a unique during bio-experiments and in vitro to develop drugs with a large number of biological structures containing parasites