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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
Mon Jan 31 2022
Journal Name
Iraqi Journal Of Science
Isolation and identification of fungi from the droppings of some poultry and some detergents effect on some of them.
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In Baghdad governorate, samples of dried birds waste were obtained from poultry cages for investigate the of the presence of fungi. There was a high proportion of Candida spp., Rhodotorula spp. and filamentous fungi that obtained from the dry droppings. Al samples gave a positive results included 177 isolates, these isolates includes different Candida species 62 isolates (35.02%), Rhodotorula spp. 28 isolates (15.81%), and the following filamentous genera: Aspergillus spp. 50 isolates (28. 24%), (A. niger 20 isolate, A. flavus 18 isolate, A. fumigatus 12 isolate), Penicillium spp. 11 isolates (6.21%) and Mucor spp. 26 isolate (14.68%). The inhibitory effect of the used detergents (with concentration of 10-1 mg/ml.( was ranged from 35 mm

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Publication Date
Sun Jul 29 2018
Journal Name
Iraqi Journal Of Science
Annealing effect on the structural and Morphological properties of Organic Semiconductor Alq3:C60 blend Thin Films
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In this work, has been a studied the effect of thermal treatment using different annealing temperatures (373, 423 and 473) K in vacuum on structural and morphological properties of organic semiconductor Alq3:C60 thin films which are prepared by the spin coating on a glass, silicon and porous silicon.  These films have been coated on substrates with speed of 2000 rpm. The structure properties of Tris(8-hydroxyquinoline) aluminum (III) (Alq3) and fullerene (C60) (100:1) and (100:10) blend as-deposited and treated have been studied by X-ray diffraction (XRD) for glass only and morphological properties by Atomic Force Microscope (AFM) for silicon and porous silicon substrates. The results of X

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Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
The Problem of Translating Antonyms in The Holy Qur’an into German’’, in an analytical manner: Das Übersetzungsproblem der Antonyme im Heiligen Koran ins Deutsche Analytische Studie
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The present study is entitled “Problems of Translating Holy Qur’an Antonyms into German: An Analytical Study”. It discusses some of the problems of translating Holy Qur’an verses that contain words so opposite in meaning to another word. The main concern of the study stresses some of the errors in translating the oppositeness of certain words of Holy Qur’an from Arabic into other languages like German, a problem that can be traced back to the fact that such words may have two opposites in meaning, one is considered and the other is completely neglected.

      The errors in translating al Qur’an Antonyms can be summarized for several reasons: literal translation, ignorance of the different view

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The organizational performance of the kindergarten teachers and its relation with the educational environment of kindergartener
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The research aims at identifying the organizational performance of the kindergarten teachers and defines the educational environment of kindergarten children. To achieve the objectives of the research, the researcher adopted the organizational performance scale for (Saadi, 2016), which was applied to kindergarten teachers. The scale consists of (43) paragraphs, and has good reliability and validity, as the coefficient of reliability (84.0) in a retest method, and (87.0) using the formula Alpha Kronbach. Additionally, the researcher adopted the educational environment scale for (Radam, 2015); the scale consists of (66) paragraphs, and it enjoys a good reliability and validity, as the coefficient of reliability (89.0) method of reliability

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Publication Date
Wed Apr 29 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
The Reliability of Orthodontic Treatment, According to the Needs of Patients Using the Dental Aesthetic Index
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Abstract Objectives: Malocclusion was and remains one of the most common problems which affects the psyche and social status of the individual, so the estimation of the malocclusion severity and needs a percentage of orthodontic treatment of Iraqi patients is the aim of this study. Method: A randomly selected 150 pairs of study models (48 male and 102 female) were involved in this study for patients attending an orthodontic clinic at College of Dentistry/ University of Baghdad seeking for treatment. The DAI scores were collected according to WHO guidelines directly from the study model with a digital caliper, score was calculated using the regression equation of 10 occlusal traits. The dental casts were classified into four groups to determ

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Publication Date
Tue Sep 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The accounting perspective to activate the tools of globalization through the mechanisms of international accounting standards
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ان وضع معايير دولية محاسبية على شكل نماذج وارشادات عامة تؤدي باصحاب القرارات الاقتصادية استخدام معايير المحاسبة الدولية عند اعداد وتجهيز القوائم والبيانات المالية اصبح مطلب اساسي وضرورة ملحة لمختلف الاطراف في المجتمع الحالي فهذه المعايير قد اثمرت في معالجة الامور المحاسبية على الصعيد المحلي والاقليمي والدولي. وان عدد كبير من الدول اعتمدت هذه المعايير فقد تجاوزت 150 بلدا. مما نتج عنه ازالة الفوارق الكث

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Publication Date
Sun Jan 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Comparison Between the MLE and Standard Bayes Estimators of the Reliability Function of Exponential Distribution
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     In this paper, a Monte Carlo Simulation technique is used to compare the performance of MLE and the standard Bayes estimators of the reliability function of the one parameter exponential distribution.Two types of loss functions are adopted, namely, squared error  loss function (SELF) and modified square error loss function (MSELF) with informative and non- informative prior. The criterion integrated mean square error (IMSE) is employed to assess the performance of such estimators .

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Publication Date
Sun Jun 01 2008
Journal Name
Baghdad Science Journal
Studying of the complexes product of the nerve agent Soman with the Butyrylcholinesterase and Acetylcholinesterase Enzymes
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Cholinesterases are among the most efficient enzymes known. They are divided into two groups: acetylcholinesterase (AChE) involved in the hydrolysis of the neurotransimitter acetylcholine, and butyrylcholinesterase (BChE) of unknown function. Several crystal structures of the former have shown that the active site is located at the bottom of a deep and narrow gorge. Human BChE has attracted attention because it can hydrolyze toxic esters and nerve agents. Here we analyze the complexes of cholinesterase with soman by describing the 3D geometry of the complex, the active site, the changes happened through the inhibition and provide a description for the mechanism of inhibition. Soman undergoes degradation in the active site of the AChE and B

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Publication Date
Tue Jan 04 2022
Journal Name
Iraqi Journal Of Science
Determination of the Rotation Curve of the Milky Way Using the 21 cm Hi Emission Line
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In this paper, the rotation curve of the Milky Way galaxy has been determined using the observed HI emission line at a wavelength of 21 cm. Particularly, the Tangent Point Method was used in order to measure the rotational velocity and the distance to the center of the Milky Way. The measured rotation curve showed that the rotational velocity remains approximately constant at large distances from the center of the Galaxy. This is actually an evidence for the existence of dark matter in the halo of the Milky Way. If all the matter in the Milky Way is visible, then the behavior of the rotation curve of the galaxy should experience a Keplerian decline. The mass of the Milky Way within a radius of 15 kpc was also estimated to be ~ 1.65 × 10

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Publication Date
Sun Oct 07 2012
Journal Name
Journal Of Educational And Psychological Researches
The effect of music therapy in lowering high blood pressure in patients with diseases of sugar
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      Faces of the individual in his life many stressful events, which includes expertise undesirable, and events may involve a lot of sources of tension and the risk factors and threats in all areas of life, and this would make the stressful events play a role in the genesis of many diseases physical.            

The high blood pressure is one of the most Actual manifestations of mental stress in the present scale physical disorders which may frequently in men relative to women, which may be caused by spasms in the blood vessels.      

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