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 ,

This study examined the imperative construction: the command, the interrogative, the prohibition, the call, and the wish. In the Diwan of Al-Shamakh bin Dirar; where the poetic verses were monitored in each of the topics of the student's creation, and the rhetorical meanings that he came out with. What is new in this study is that it is the first to study the demanded composition in the poetry of a glorious poet, Al-Shammakh bin Dirar Al-Dhubyani. As his poetry did not receive such a study, it sought to employ what was written by rhetoric scholars, in an attempt to explore the demanded composition in the poetry of Al-Shamakh. The study adopted the descriptive analytical approach, which is based on counting the number of times the poet us

Agility is considered an important motor ability for assistant referees and it is vital for passing modern tests issued in September 2016. The researcher used the experimental method. The subjects were (10) referees; four of them for pilot study. The experimental group followed the exercises designed by the while the controlling group used the traditional exercises followed by the refereeing committee. All referees were tested the standardized agility test issued by the FIFA. The researchers concluded that agility plays a vital role in developing some refereeing skill. Finally they recommend developing agility for improving refereeing skills.

Bashar bin cold language poetic in critical discourse
Modern Literary

أثر تنوع الرؤى الاخراجية للاتجاهات والحركات المسرحية المعاصرة في أتساعالاشتراطات الجمالية لبنية الخطاب المسرحي + الامر الذي ادى الى انزياح مكوناتالعرض وعناصره ؛ ومنها المنظومة السردية للنص التي شكلت في بدايات المسرحجغرافية العرض المسرحي والمرتكز النظري والفكري الذي يمد العرض المسرحي أغلبتدفقه الجمالي وعنصر أستعلائي لعناصر العرض الاخرى ؛ وضمن التطورات اللاحقةأنسحب المخرج المسرحي من سطوة البنية النص

Semantic segmentation is an exciting research topic in medical image analysis because it aims to detect objects in medical images. In recent years, approaches based on deep learning have shown a more reliable performance than traditional approaches in medical image segmentation. The U-Net network is one of the most successful end-to-end convolutional neural networks (CNNs) presented for medical image segmentation. This paper proposes a multiscale Residual Dilated convolution neural network (MSRD-UNet) based on U-Net. MSRD-UNet replaced the traditional convolution block with a novel deeper block that fuses multi-layer features using dilated and residual convolution. In addition, the squeeze and execution attention mechanism (SE) and the s

The aim of the current research was to examine the correlation between neuromuscular coordination and setting and spiking skills of football tennis players. The researcher used the descriptive approach in investigating the relationship between neuromuscular coordination and setting and spiking skills. The sample of the research was selective and composed of 45 youth players of the Specialized Football Tennis School in Baghdad Province with age of 16 years and above. The research sample was subjected to the relevant tests and the results obtained analyzed statistically to establish whether there is a relationship between neuromuscular coordination and setting skill on the one hand and neuromuscular coordination and spiking skill on t

This research attempts to dust briefly the concept of deliberativeness in Arabic rhetoric, which was only understood in light of modern Western linguistics, starting with its definition (conformity of speech to the necessity of the case with its eloquence) which contains the elements of the entire creative process as shown by this brief study, in the first chapter that He was labeled (deliberative in Western and Arab thought), and we had started it with deliberation in western thought in the first topic in an attempt to highlight the western concepts of this term so that we could discern its originality in the Arab rhetorical heritage that came next in the second topic (deliberative in Arab thought), explaining the appropriate Th

Enhancement of the performance for hybrid solar air conditioning system was presented in this paper. The refrigerant temperature leaving the condenser was controlled using three-way valve, this valve was installed after the compressor to regulate refrigerant flow rate towards the solar system. A control system using data logger, sensors and computer was proposed to set the opening valve ratio. The function of control program using LabVIEW software is to obtain a minimum refrigerant temperature from the condenser outlet to enhance the overall COP of the unit by increasing the degree of subcooled refrigerant. A variable load electrical heater with coiled pipe was used instead of the solar collector and the storage tank to simulate the sola

The research aims to identify the concept of green taxes and their role in reducing environmental pollution through the poll of Abnh of taxpayers and employees of the General Authority for taxes totaling 200 individual .autam adoption of the resolution as a tool head for the collection of data and information from the sample and analyzed their responses using a statistical program (spss - 10), and calculating the percentages and the arithmetic mean, standard deviation and research found to a number of conclusions, notably the lack of legislation with the challenges and the difficulty of the existence of a measure or a standard lack of planning for the application of environmental taxes that the state taxation application between the Gene