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Measurment of earnini Quality in Commercial Banking
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The importance of earnings quality begin increase in recent year . Particulary after collapse the big companies in U.S.A When the Stock Prices of this Companies negative impact after reporting of transitory & unrealized earnings in the iterim reports , in the same time took to this earnings as absis of Future Predictions .

Many of acadmic researchers discusses empirical measures that used to assessments of earnings quality from the perspective of decision usefulness that represent core of FASB's conceptual Framework , and to the economic – based definition of earnings , developed by (Hicks) in 1939.

Tise research attempt to test som of earnings quality measures in commercial banks of Iraq through three approaches : Financial ratios , Accrual approach , and Statistices approach . The rescarch Find important diversity in the results of three approaches . However the overall results assert to exist an high quality in earning of commercial banks of Iraq .

 

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Publication Date
Thu Jul 31 2025
Journal Name
Al–bahith Al–a'alami
Foreign Propaganda in the Electronic Press about the Syrian Crisis A Comparative Study of the Sites of Russia Today and Alhurra - A research drawn from a Master Degree thesis
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The research problem lies in the ambiguity of the usage of propaganda contents by two main media outlets (the Russian RT and American Alhurra) in their news coverage of the Syrian crisis through their websites and the methods used by them to convince users taking into account the mutual propaganda conflict between the United States and Russia in the war against Syria. The objectives of the research can be represented by the following: investigating the contents of American and Russian electronic propaganda towards Syrian crisis.
• Identifying the contents that received most of the coverage in the Syrian crisis by the two news outlets.
• Identifying the terms and phrases that have been most used by the websites of RT and Alhurr

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Publication Date
Mon Jul 10 2023
Journal Name
Journal Of Engineering
Application of Water Quality Index and Water Suitability for Drinking of the Euphrates River within Al-Anbar Province, Iraq
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In this study water quality was indicated in terms of Water Quality Index that was determined through summarizing multiple parameters of water test results. This index offers a useful representation of the overall quality of water for public or any intended
use as well as indicating pollution, which are useful in water quality management and decision making. The application of Water Quality Index (WQI) with ten physicochemical water quality parameters was performed to evaluate the quality of Euphrates River water for drinking usage. This was done by subjecting the water samples collected from seven stations within Al-Anbar province during the period 2004-2010 to comprehensive physicochemical analysis. The ten physicochemical paramete

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Engineering
Application of Water Quality Index and Water Suitability for Drinking of the Euphrates River within Al-Anbar Province, Iraq.
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In this study water quality was indicated in terms of Water Quality Index that was determined through summarizing multiple parameters of water test results. This index offers a useful representation of the overall quality of water for public or any intended use as well as indicating pollution, which are useful in water quality management and decision making. The application of Water Quality Index (WQI) with ten physicochemical water quality parameters was performed to evaluate the quality of Euphrates River water for drinking usage. This was done by subjecting the water samples collected from seven stations within Al-Anbar province during the period 2004-2010 to comprehensive physicochemical analysis. The ten physicochemical parame

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Publication Date
Wed Mar 29 2023
Journal Name
Journal Of The College Of Education For Women
A Cognitive Linguistic Study of the Present Simple: An Experimental Study in the University of Baghdad
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Some research reports that cognitive grammar (CG) theory has good contributions to teaching English as a foreign language. In this research, the researchers seek to apply this theory and its principles when teaching the simple present tense to Iraqi students who face difficulties in differentiating between the multiple usages of this tense. To achieve this objective, the researchers have conducted an experimental study on a group of 60 Iraqi students in the University of Baghdad, College of Education for Women. Langacker’s (2003) theory has been adopted in the analysis of the cognitive relations to understand the common and different connections of these usages of the simple present. The study has concluded that the cognitive grammar t

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Publication Date
Thu Jan 01 2015
Journal Name
Agriculture And Agricultural Science Procedia
The Influence of the Water Quality on the Droplet Spectrum Produced by Agricultural Nozzles
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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Quality Evaluation of Al-Rasheed Ready Concrete Mixture Plant By Using Six Sigma Approach
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The objective of this research work is to evaluate the quality of central concrete plant of Al-Rasheed Company by using Six Sigma approach which is a measure of quality that strives for near elimination of defects using the statistical methods to improve outputs that are critical to customers. The fundamental objective of Six Sigma methodology is the implementation of a measurement-based strategy that focuses on process improvement and variation reduction to reach delighting customers, and then suggesting an improvement system to improve the production of concrete in Al-Rasheed State Contracting Construction Company.
A field survey includes two parts (open and close questionnaire) that aimed to get the data and information required f

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Publication Date
Sun Jan 01 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Preliminary quality assurance of printgrammetry technique-3D modeling from Google Earth 3D imagery data
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Publication Date
Thu Jul 01 2021
Journal Name
Diyala Journal For Pure Science
Survey of Air Quality and Health Risk Assessment Around East Baghdad Oil Field, Iraq
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Air pollution evaluation of the operational processes in the East Baghdad oil field was carried out. The analysis was carried out by ICP-MS technique. Total Suspended Particles (TSP) air load was higher than Iraqi Standards and world international allowable limits of World Health Organization. The mean concentrations of gases carbon monoxide, carbon dioxide, sulfur dioxide, in the air were within national and world standards, while the mean concentration of nitrogen dioxide was higher than standard limits. The air of the study area is considered a good quality for CO, CO2 and NO2 with no health effect, while it is hazardous for TSP that have serious risk for people with respiratory disease. The mean concentrations of Cd, Cr, Cu and

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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Determining the Quality and Quantity of Bioethanol Production using Golden Shower (Cassica fistula) Fruit
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Depletion of fossil fuel is one of the main reasons why the bioethanol has become popular. It is a renewable energy source. In order to meet the great demand of bioethanol, it is best that the bioethanol production is from cheap raw materials. Since the golden shower fruit is not being utilized and is considered as waste material, hence, this study was conducted to make use of the large volume of the residue as feedstock to test its potential for bioethanol extraction.The main goal of this study is to obtain the most volume of bioethanol from the golden shower fruit liquid residue by the factors, days of fermentation (3, 5, and 7 days) and sugar concentration (15, 20 and 25 brix) of the liquid residue. Also, part of the study is to compu

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Publication Date
Sat Dec 04 2021
Journal Name
Transportation Research Record: Journal Of The Transportation Research Board
Gradation Effects on Strength and Deformation Properties of High-Quality Crushed Rock Base Materials
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The importance of specifying proper aggregate grading for achieving satisfactory performance in pavement applications has long been recognized. To improve the specifications for superior performance, there is a need to understand how differences in aggregate gradations within the acceptable limits may affect unbound aggregate base behavior. The effects of gradation on strength, modulus, and deformation characteristics of high-quality crushed rock base materials are described here. Two crushed rock types commonly used in constructing heavy-duty granular base layers in the State of Victoria, Australia, with three different gradations each were used in this study. The gradations used represent the lower, medium, and upper gradation li

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