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 ,

Cinnamon plant is considered one of important medicinal plants because it is rich with many active compounds. This research is aimed to study possible effects of extract in culture media of Gardenia jasmenoides. Alcoholic extract was prepared from the bark of cinnamon at different concentrations (0.0, 1.0, 2.0) mg/L, then added to culture media to notice the effect of these concentrations on the growth and development of tissues and organs of Gardenia jasmenoides Ellis in vitro. Results showed the positive effect of increasing callus fresh weight and shoot proliferation from single nodes with presence of plant regulators, 5.0 mg/L Naphthalene acetic acid (NAA) and 3.0 mg/L Benzyl adenine (BA). Results showed that extract has a slight eff

Theoretical spectroscopic study of  Beryllium Oxide has been carried out, Boltzmann distribution of P, Q and R branches in the range of (0<J<13) at temperature 4200K for (0-0) band for electronic transitions B¹Σ⁺-A¹Π and B¹Σ-X¹Σ. The Boltzmann distribution of these branches has a maximum values at equal J approximately while the values of relative population are different. For the B¹Σ⁺- X¹Σ⁺ transition the branch's lines extend towards lower wavenumber. This is because (B_v'-B_v") value is negative, i.e  B_v'< B_v" For B¹Σ⁺-A¹Π

A novel analytical method is developed for the determination of azithromycin. The method utilizes continuous flow injection analysis to enhance the chemiluminescence system of luminol, H2O2, and Cr(III). The method demonstrated a linear dynamic range of 0.001–100 mmol L-1 with a high correlation coefficient (r) of 0.9978, and 0.001–150 mmol L-1 with a correlation coefficient (r) of 0.9769 for the chemiluminescence emission versus azithromycin concentration. The limit of detection (L.O.D.) of the method was found to be 18.725 ng.50 µL−1 based on the stepwise dilution method for the lowest concentration within the linear dynamic range of the calibration graph. The relative standard deviation (R.S.D. %) for n = 6 was less than 1.2%

In this research we present An idea of setting up same split plots experiments in many locations and many periods by Latin Square Design. This cases represents a modest contribution in area of design and analysis of experiments. we had written (theoretically)  the general plans, the mathematical models for these experiments, and finding the derivations of EMS for each component (source) of sources of variation of the analysis of variance tables which uses for the statistical analysis for these expirements

Let R be a commutative ring with non-zero identity element. For two fixed positive integers m and n. A right R-module M is called fully (m,n) -stable relative to ideal A of , if for each n-generated submodule of Mm and R-homomorphism . In this paper we give some characterization theorems and properties of fully (m,n) -stable modules relative to an ideal A of . which generalize the results of fully stable modules relative to an ideal A of R.