The research aims to measure the extent of the impact of Earnings quality in the continuity of the company for a sample of private commercial banks listed on the Iraq Stock Exchange. The research sample included (15) of the listed commercial banks that continue to issue their financial statements for the period from (2009-2018).The research relied on three main models of measurement and on four steps. The first step is to measure the Persistence (Earnings Quality) by Depending the sustainability model. While the second step included measuring the Predictability of accounting profits by deriving the square root of the disparity of the estimation error from the first model Persistence (Earnings Quality), and the third step included

الأسطورة ذلك العالم الغريب المجهول الذي يرويه الناس بعضهم يؤمنون به وآخر يبقى بعيد الصلة عنه ولكن لا يمكن أن يشكك به وبما يعتقد به البعض الآخر، تبقى متوارثة من جيل لجيل حتى تتذكر جزئياً أو كلياً وحسب ثقافة الكائن البشري. وفي معطيات كثيرة نجد الإنسان لا يتوانى أن يوعز تلك الأشياء إلى مجهول مسيطر ومهيمن، يستطيع أن يكون متحرراً من كثير من الالتزامات والإشكالات التي يعاني منها الإنسان، وهو في هذا إنما ينتمي أو ي

الحمد لله رب العالمين والصلاة والسلام على نبينا محمد صلى الله عليه وآله وصحبه وسلم اجميعن.

وبعد...

فان من أعظم مظاهر اعجازه البياني ذلك التشابه العجيب بين كثير من آياته ، وقد اكتفيت في هذا البحث عن موضوعين ، وقد بينت التشابه بوصف اللفظي حتى لا ينصرف الذهن الى المتشابه المقابل للمحكم ، وقد اظهر البحث سمة الترتيب ، ولاسيما الترتيب داخل الجملة ، ويتضح ذلك في موضوع التقديم والتأخير بين الجمل في ا

Petroleum is one of the most important substances consumed by man at present times, a major energy source in this century, petroleum oils can cause environmental pollution during various stages of production, transportation, refining and use, petroleum hydrocarbons pollutions ranging from soil, ground water to marine environment, become an inevitable problem in the modern life, current study focused on bioremediation process of hydrocarbons contaminants that remaining in the bottom of gas cylinders and discharged to the soil. Twenty-four bacterial isolates were isolated from contaminated soils all of them gram negative bacteria, bacterial isolates screening to investigate the ability of biodegradation of hydrocarbons, these isolates

Endophytic bacteria produced analogous secondary metabolites of their hosts. Similarly, the ability to generate antioxidants is not an exception. Dragon scales (Pyrrosia piloselloides), an epiphytic plant of the Polypodiaceae family, are frequently overlooked. This research aims to isolate antioxidant-producing bacteria from dragon-scale fern leaves. The antioxidant activities were tested after the extraction procedure using ethanolic extract. Bacteria were characterized and selected as candidates for antioxidant production by screening for the production of total phenolic compounds. Antioxidant levels were determined utilizing the ABTS, FRAP, and DPPH techniques. The preliminary findings of the entire phenolic compound test rev

Due to the importance of the extraction process in many engineering and medical industries, in addition to great interest in medicinal plants, in this research, microwave-assisted extraction has been applied to extract some active compounds from Rosmarinus officinalis leaves.  The optimal extraction conditions were then determined by calculating the ratio and extraction efficiency. The process has also been described through kinetic study by applying five  kinetic models, the Hyperbolic diffusion model,  Power low model, the First order reaction  model, Elovich's model, and Fick's second law diffusion model and determining their compatibility with the studies operation, and determining the kinetic constants for each model. The result

Aufhebung gesellschaftlicher,geistiger und ischer Schranken durch die Aufklarung

The research aims to show the relationship between the use of automated accounting systems technology and its impact on enhancing the efficiency and effectiveness of the internal control system in a sample of Bahraini universities in light of the rapid changes in the                                       electronic business environment. Automated accounting and its impact on enhancing the efficiency and effectiveness of the internal control system, and it is concluded through the analytical study of the research sample that there is a percenta