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

In this study, the four tests employed for non-linear dependence which is Engle (1982), McLeod &Li (1983), Tsay (1986), and Hinich & Patterson (1995). To test the null hypothesis that the time series is a serially independent and identical distribution process .The linear structure is removed from the data which is represent the sales of State Company for Electrical Industries, through a pre-whitening model, AR (p) model .From The results for tests to the data is not so clear.

One of the challenging issues encountered during drilling operations is the lost circulation. Numerous issues might arise because of losses, such as wasting of time and higher drilling cost. Several types of lost circulation materials have been developed and are being used to limit mud losses and avoid associated issues. Each solution has benefits and drawbacks.

In this study, a core flooding test was performed to study the effectiveness of polyacrylamide (PAM) granular gel on the reduction of the circulation lost. One common type of fracture characteristic is fractures with tips, commonly known as partially open fracture (POF). However, PAM gel therapy in POFs received little attention in prior research. Models of partly open fra

The impact of Jurisprudence Rules in Addressing Contemporary security Challenges

Islamic jurisprudence is related to various fields of knowledge, as it is a science of great value, great in impact, and among the most prominent features of jurisprudence comes the jurisprudence rules. It regulates the principles of the doctrine for the jurist. Therefore, the main this research focuses on (the impact of jurisprudence rules in addressing contemporary security challenges). It is the relationship between jurisprudence rules and achieving security. Its fruit would be a statement of the distinguished impact of jurisprudence rules on the stability of the country, and its leading role in maintaining, strengthening, and pre

This research Sought to Determine the Relationship and  impact  between the tax knowledge in dimensions  of the tax compliance costs (monetary costs, time costs, psychic costs) Since the sample included 81 individuals represented by the Executive directors and Financial  and Accountant working in the Joint-stock company,  A questionnaire was used as a tool for data collection and its analysis.  For the purpose of analyzing the research data the statistical package for social science, SPSS. The most important tools used in the statistical analysis are:(standard deviation, and simple linear regression, percentages,  arithmetic mean, Cronbach's alpha, F-test, T- Test). The research found a weakness attenti

  This study is a try to compare between the traditional Schwarzschild’s radius and the equation of Schwarzschild’s radius including the photon’s wavelength that is suggested by Kanarev for black holes to correct the error in the calculation of the gravitational radius where the wavelengths of the electromagnetic radiation will be in our calculation. By using the different wavelengths; from radio waves to gamma ray for arbitrary black holes (ordinary and supermassive).
 

Contemporary residential neighborhoods suffer from weak sustainability of urban residential environments as a result of the adoption of inefficient spatial organization at the neighborhood unit level. This resulted negative characteristics which affected the achievement of sustainable development plans for the residential environment that constitute the majority of the urban fabric of cities.

The physical affordances ,within the vocabulary of recent times,overcame the spiritual ones and affected the residential environment. Accordingly,the concept of space changed in contemporary residential areas through the dominance of the physical aspect (mass) on the symbolic aspect (space).The modern technology occupied an important level b

  The aim of this study was to  measure the concentration of some heavy metals (Lead, Cadmium ,Iron and Cupper) in blood samples  of workers who operate the diesel generator in Baghdad city(Dora, Harthya, Bayaa and Hay al Jameaa ) ,and their effects on Testosterone hormone. The study included two groups: the first control group consisted of 20 normal male (non workers and non smoking), and the second consisted of 20 male (generator workers). Blood samples were collected from each two groups, where each sample was divided into two parts, the first part estimated blood concentrations of heavy metals while the second tested testosterone. Data were treated statistically using (Statistical Analysis System 2012) program, and the

Little is known about hesitancy to receive the COVID‐19 vaccines. The objectives of this study were (1) to assess the perceptions of healthcare workers (HCWs) and the general population regarding the COVID‐19 vaccines, (2) to evaluate factors influencing the acceptance of vaccination using the health belief model (HBM), and (3) to qualitatively explore the suggested intervention strategies to promote the vaccination.