The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,

HR Ghanim, GA Abdulhassan, International Journal of Early Childhood Special Education, 2022

Style of Dostoevsky - it is a style that clearly emerges the desire for stimulating thought reader stage. It's a style calculated to provoke the reader to their findings, conclusions and reflections. Dostoevsky hints, expressed as like inaccurate and at the same time with some startling sophistication. It makes the readers think and draw their own conclusions.

Аннотация

    Стиль Достоевского - этостиль, в которомясноотмечаетсястремлениек стимулированиюзаконченного мыслячитателя

The present study investigates the notion of untranslatability where the concept of equivalence is reconsidered since the misconceptions, related to the said concept, inevitably lead to the emergence of untranslatability. Identifying equivalence as relative, approximate and necessary identity makes the notion of untranslatability a mere theorization. The objectives of the present study are (1) to investigate the notion of untranslatability in terms of the misconceptions associated with the concept of equivalence (2) to examine the possibility of translatability from Arabic into English focusing on culture-bound euphemistic expressions in the Quran as an area of challenge in translation. Data on the translation of culture-bound euphemistic e

This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

The research aims at the possibility of measuring the technical and scale efficiency (SE) of the departments of the College of Administration and Economics at the University of Baghdad for a period lasting 8 years, from the academic year 2013-2014 to 2018-2019 using the method of Applied Data Analysis with an input and output orientation to maintain the distinguished competitive position and try to identify weaknesses in performance and address them. Nevertheless, the research problem lies in diagnosing the most acceptable specializations in the labor market and determining the reasons for students’ reluctance to enter some departments. Furthermore, the (Win4DEAp) program was used to measure technical and scale efficiency (SE) and rely on

A factorial experiment was conducted at the College of Education for Pure Sciences Ibn al Haitham/University of Baghdad for the 2023 growing season to study the effect of the biofertilizer represented by the mycorrhizae vaccine and the NPK Nano fertilizer on some indicators of vegetative and root growth, yield, and volatile oil production of the basil plant, Ocimum basilicum L., the experiment included two factors. The rst factor was mycorrhizae inoculum at 2 levels: 0 (no addition) and an addition of 25 g plant–1, as the seeds were inoculated upon planting. The second factor was spraying the plant’s shoots with NPK Nano fertilizer at four levels (0, 0.5, 1, 1.5) g l–1. The results showed a signicant eect of the treatment of inocula

This study aimed to improve the microencapsulation technique using a type coating the encapsulation Layer by Layer, which provide the best protection for life Lactobacillus casei in the extrusion method and use the microencapsulation of materials of the protein concentrated by protein 80% and the coating with alginate and chitosan have the results showed the variation in the difference of the binding process encapsulation yield among the types of coating through. by studying of these the effect o stability of the bio probiotic free cell and the three types coated towards three different concentrations from bile salts 0, 0.3, 0.5 and 0.7% when the periods of time different of zero and two and three hours at incubation the recorded

The islamic legitimacy,imposition and of al-zakkat(regular charity) are well
known matters to the whole muslims but being in love with the present life and
worldly existence and being in scare of the death made some of the moslems to lag
behind and delay of keeping with that matter (regular charity) because the mony al
wayes was the reason for the man happiness in the present life allah makes al-zakat
(regular charity) one of the granting remissionns of the moslems people sins in return
for that allah promised the moslems to honored them with the eternal life in in the
paradise where is the gardens beneath which rivers flow so that I decided to write in
this matter of couarse after trust and recommend in god and h