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 ,

Two series of bent core mesogen containing 1,2,4-traizole ring [X]a-e and [XI]a-e were synthesized by many steps starting from esterification of isophthalic acid with methanol to yield diester compound [I] which was converted to their acid hydrazide [II] and the acid hydrazide reacted with ammonium thiocyanate or phenyl isothiocyanate to yield compounds [III] and [IV] , respectively . Then cyclization by 4% NaOH to yielded 1,2,4 traizole-3- thiol compounds [V] and [VI], respectively, afterword adding hydrazine hydrate to yield compounds [VII] and [VIII] .These compounds condensated with different substituted aldehyde to give new Schiff bases[X]a-e and [XI]a-e,respectively. The synthesized compounds were characterized by melting points ,

The present study was conducted as atrial to treat secondary hydatidosis in white mice of species Mus musculus. (Balb/c strain), experimentally infected with secondary hydatid cysts of sheep origin. The immunization process was carried by using CF/PS antigen which consist hydatid cyst fluid (CF) antigen, and protoscolices (PS) antigen mixed together and by using two concentrations 7.5, 15 mg/ml. Then derivatives of Benzimidazole, Mebendazole (M) and drugs Albendazole (A) were used 10 and 40 μm/gm body weight respectively. The mixture of drugs was used one week after challenged dose. Criteria taken into consideration to define the activity of the immunization and chemotherapy in this study were reduction in the numeral of cysts, the coeffic

The effect of gamma radiation at the doses (0 , 5 , 10 or 15 ) Gray on the callus of four Triticum aestivum immature embryos genotypes (AL-Hashmiya , AL-Noor AL-Zahraa and AL-Mellad ) were studied . The fresh and dry weight for callus and shoot tips beside numbers and lengths of the shoots were used as indicators after 8 weeks . Results revealed that (AL-Noor and AL-Zahraa ) was superior by giving highest fresh and dry weight reached 274.2 and 269.2 mg and 26 and 24.3 mg respectively as compared with AL-Hashmiya and AL-Mellad. Moreover, the control treatment and the dose 10 Gray gave highest fresh weight reached 277.4 and 259.1 mg while the dry weight was highest in the control treatment and the dose 5 Gray. addition 10 Gra

Image quality plays a vital role in improving and assessing image compression performance. Image compression represents big image data to a new image with a smaller size suitable for storage and transmission. This paper aims to evaluate the implementation of the hybrid techniques-based tensor product mixed transform. Compression and quality metrics such as compression-ratio (CR), rate-distortion (RD), peak signal-to-noise ratio (PSNR), and Structural Content (SC) are utilized for evaluating the hybrid techniques. Then, a comparison between techniques is achieved according to these metrics to estimate the best technique. The main contribution is to improve the hybrid techniques. The proposed hybrid techniques are consisting of discrete wavel

I've been in this work to prepare some complexes containing mixed Kandat with some transitional elements which new complexes according to the best of our knowledge and to refer to the information from the Internet until I have been studying this diagnosis Aalmakdat

A theoretical study to design a conformal microstrip antennas was introduced in this work. Conformal microstrip antennas define antennas which can be conformed to a certain shape or to any curved surface. It is used in high-speed trains, aircraft, defense and navigation systems, landing gear and various communications systems, as well as in body wearable. Conformal antennas have some advantages such as a wider-angle coverage compared to flat antennas and low radar cross-sectional (RCS) and they are suitable for using in Radome. The main disadvantage of these antennas is the narrow bandwidth. The FDTD method is extremely useful in simulating complicated structures because it allows for direct integration of Maxwell's equations depending o