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The impact of the core Competence for audit companies & offices On the Earning Quality of banks in Iraq Stock Exchange
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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 , which are (Knowledge, experience, skill of auditors, assistants, number of assistants, techniques used and development certificates for auditors and assistants) by a survey questionnaire distributed to the auditors concerned with the examination of banks included in the sample of  research. The statistical program (SPSS) was adopted for data analysis and access to results, which showed the existence of a positive relationship and effect with significance of the core competence in the quality of profits.

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of Engineering
Evaluating the Moisture Content Variation on Critical Strain of Geo-materials: A Case Study
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The tunnel’s stability during construction is a very important matter. Some methods have been proposed for stability evaluation, but the hazard warning levels (HWLs) are more applicable among these methods. Despite monitoring and applying HWLs, several collapses in Shibli twin tunnels in Iran have cast doubts on the accuracy of this criterion in the presence of water. In this study, the critical strains under different water contents were measured through uniaxial compressive strength tests on 11 different shale and marl samples. A comparison of laboratory tests and numerical results shows that the influence of the moisture content on the critical strain is negligible. In addition, the results show that there is no dir

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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
Study of the environmental parameters on cephalexin degradation by anodic oxidation with biological indication
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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
On The Dynamics of Discrete-Time Prey-Predator System with Ratio-Dependent Functional Response
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In this paper, a discrete- time ratio-dependent prey- predator model is proposed and analyzed. All possible fixed points have been obtained. The local stability conditions for these fixed points have been established. The global stability of the proposed system is investigated numerically. Bifurcation diagrams as a function of growth rate of the prey species are drawn. It is observed that the proposed system has rich dynamics including chaos.

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Publication Date
Tue Sep 19 2017
Journal Name
Journal Of Engineering
Fire Flame Influence on the Behavior of reinforced Concrete Beams Affected by Repeated Load
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The influence and hazard of fire flame are one of the most important parameters that affecting the durability and strength of structural members. This research studied the influence of fire flame on the behavior of reinforced concrete beams affected by repeated load. Nine self- compacted reinforced concrete beams were castellated, all have the same geometric layout (0.15x0.15x1.00) m, reinforcement details and compressive strength (50 Mpa).

To estimate the effect of fire flame disaster, four temperatures were adopted (200, 300, 400 and 500) oC and two method of cooling were used (graduated and sudden). In the first cooling method, graduated, the tested beams were leaved to cool in air while in the seco

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Publication Date
Sat Mar 29 2014
Journal Name
International Journal Of Academic Research In Progressive Education And Development
The Effects of Problem-Based Learning on Self-Directed Learning Skills among Physics Undergraduates
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The aim of this study is to compare the effects of three methods: problem-based learning (PBL), PBL with lecture method, and conventional teaching on self-directed learning skills among physics undergraduates. The actual sample size comprises of 122 students, who were selected randomly from the Physics Department, College of Education in Iraq. In this study, the pre- and post-test were done and the instruments were administered to the students for data collection. The data was analyzed and statistical results rejected null hypothesis of this study. This study revealed that there are no signifigant differences between PBL and PBL with lecture method, thus the PBL without or with lecture method enhances the self-directed learning skills bette

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Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
Investigation the effect of post deposition thermal treatment on properties P3HT and P3HT:PCBM blend.
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  This work reports the study of heat treatment effect on the structural, morphological, optical and electrical properties of poly [3-hexylthiophene] and its blend with [6,6]-phenyl C61 butyric acid methyl ester ( P3HT:PC61BM). X-ray diffraction (XRD) measurements show that the crystallinity of the films increased with annealing. The evaluation of surface roughness and morphology was investigated using atomic force microscope (AFM), and field emission scanning microscope(FESEM). The optical properties were emphasized a strong optical absorption of P3HT compared with the blend. Hall effect measurement was used to study the electrical properties which revealed there is an increase in the electrical conductivity and Hall mobility of th

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Publication Date
Fri Jun 29 2018
Journal Name
Journal Of Engineering
The Effect of Circular Perforation on a V-Corrugated Fin Performance under Natural Convection
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An experimental investigation has been made to study the influence of using v-corrugated aluminum fin on heat transfer coefficient and heat dissipation in a heat sink. The geometry of fin is changed to investigate their performance. 27 circular perforations with 1 cm diameter were made. The holes designed into two ways, inline arrangement and staggered in the corrugated edges arrangement. The experiments were done in enclosure space under natural convection. Three different voltages supplied to the heat sink to study their effects on the fins performance. All the studied cases are compared with v-corrugated smooth solid fin. Each experiment was repeated two times to reduce the error and the data recorded after reaching t

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Publication Date
Fri Jan 01 2016
Journal Name
Basrah Journal Of Veterinary Research
Some macroscopic and microscopic observation on the pituitary gland of guinea-pig Cavia culteri.
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Publication Date
Sun Apr 03 2005
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The presence of protozoal cysts and helminthic ova on Vegetables collected from Baghdad markets
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Summary
The vegetables are considered as an important source of human infection with intestinal parasites. Aims: to try a detection of the protozoal cysts or helminthic ova from vegetables collected from Baghdad markets.
Methods: The study was carried out during three months I'1 of September to the end of November 1999. Four different kinds of vegetables were selected for this study including tomato, onion, cucumber and celery. The vegetables soaked and washed in saline, centrifuged and the sediment examinedfor the presence ofprotozoal cysts, helminthic ova or fungi.
Results: Ova of Ascaris lumbricoides and Enterobius vermicularis were isolated from tomato and celery. Hookworm ova were isolated from celery leaves. Entamoeba hist

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Crossref
Publication Date
Fri May 01 2020
Journal Name
Journal Of Physics: Conference Series
The Product of Automorphic Weighted Composition Operators on Hardy Space H <sup>2</sup>
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Abstract<p>Let <inline-formula> <tex-math><?CDATA $n\in {\mathbb{N}},{p}_{i}\in {\rm{U}},{\alpha }_{{P}_{i}}(z)=\frac{{p}_{i}-z}{1-{\bar{p}}_{i}z}(z\in {\rm{U}})$?></tex-math> <math xmlns:mml="http://www.w3.org/1998/Math/MathML" overflow="scroll"> <mrow> <mi>n</mi> <mo>∈</mo> <mi>ℕ</mi> <mo>,</mo> <msub> <mi>p</mi> <mi>i</mi> </msub></mrow></math></inline-formula></p> ... Show More
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