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.
A nanocrystalline CdS thin film with 100 nm thickness has been prepared by thermal evaporation technique on glass substrate with substrate temperature of about 423 K. The films annealed under vacuum at different annealing temperature 473, 523 and 573 K. The X-ray diffraction studies show that CdS thin films have a hexagonal polycrystalline structure with preferred orientation at (002) direction. Our investigation showed the grain size of thin films increased from 9.1 to 18.9 nm with increasing the annealing temperature. The optical measurements showed that CdS thin films have direct energy band gap, which decreases with increasing the annealing temperature within the range 3.2- 2.85 eV. The absorbance edge is blue shifted. The absorption
... Show More) were taken from three stations at Al-Razzazah lake,by using a range of gill nets and seine nets. A total of 318 fish were taken from all stations. The age data determined from the scales showed that there were eight age classes present in station 1 and 2 and seven age classes in station 3. The increment in length of A. latus at the area of study showed a tendency to decrease with the increase in age after the fourth year of life. The length- weight relationships of both sexes specimens are expressed by the following equations: Log ï· = -1.93 + 2.67 Log ï¬â€¦.. for station (1) fish Log ï·= -2.08 + 2.74 Log ï¬ â€¦. For station (2) fish Log ï·= -2.02 + 2.39 Log ï¬ â€¦. For station (3) fish&n
... Show MoreWe study the physics of flow due to the interaction between a viscous dipole and boundaries that permit slip. This includes partial and free slip, and interactions near corners. The problem is investigated by using a two relaxation time lattice Boltzmann equation with moment-based boundary conditions. Navier-slip conditions, which involve gradients of the velocity, are formulated and applied locally. The implementation of free-slip conditions with the moment-based approach is discussed. Collision angles of 0°, 30°, and 45° are investigated. Stable simulations are shown for Reynolds numbers between 625 and 10 000 and various slip lengths. Vorticity generation on the wall is shown to be affected by slip length, angle of incidence,
... Show MoreThis study aimed to evaluate the effect of the COVID-19 outbreak on emergencies and pain among orthodontic patients attending a teaching hospital. The study was conducted among orthodontic patients receiving active orthodontic treatment or in a retention period at the College of Dentistry, University of Baghdad, Iraq. Their participation was voluntary, and they filled out an Arabic-translated questionnaire. The survey included general information, orthodontic problems, and a numerical rating scale for pain assessment. We used descriptive and inferential statistics (frequencies and intersecting frequencies), chi-square test and linear regression. Out of 75 orthodontic patients, only 54 (15 males and 39 females) were included in the s
... Show MoreBackground: Due to the complicated and time-consuming physiological procedure of bone healing, certain graft materials have been frequently used to enhance the reconstruction of the normal bone architecture. However, owing to the limitations of these graft materials, some pharmaceutical alternatives are considered instead. Chitosan is a biopolymer with many distinguishing characteristics that make it one of the best materials to be used as a drug delivery system for simvastatin. Simvastatin is a cholesterol lowering drug, and an influencer in bone formation process, because it stimulates osteoblasts differentiation, bone morphogenic protein 2, and vascular endothelial growth factor. Objectives: histological, histochemical and histomorp
... Show MoreThis research is concerned with the study of the projective plane over a finite field . The main purpose is finding partitions of the projective line PG( ) and the projective plane PG( ) , in addition to embedding PG(1, ) into PG( ) and PG( ) into PG( ). Clearly, the orbits of PG( ) are found, along with the cross-ratio for each orbit. As for PG( ), 13 partitions were found on PG( ) each partition being classified in terms of the degree of its arc, length, its own code, as well as its error correcting. The last main aim is to classify the group actions on PG( ).
An experiment was carried out at Al-Raed Research Station, which is located on the Baghdad-Anbar road during the winter season, in order to study the effect of the type of solar panels and irrigation system on some performance indicators of irrigation systems and germination percentage of bean crop (Vicia Faba L). A randomized complete block design (RCBD) was used with three replications. The experiment consist of two factors. 1st factor was the solar panel type with two levels : monocrystalline and polycrystalline. Second factor was the irrigation system with two levels Drip and sprinkler irrigation system the following indicators were studied : solar panel efficiency (%), Irrigation
Zinc Oxide nanoparticles were prepared using pulsed laser ablation process from a pure zinc metal placed inside a liquid environment. The latter is composed of acetyltrimethylammonium bromide (CTAB) of 10−3 molarity and distilled water. A Ti:Sapphire laser of 800 nm wavelength, 1 kHz pulse repetition rate, 130 fs pulse duration is used at three values of pulse energies of 0.05 mJ, 1.11 mJ and 1.15 mJ. The evaluation of the optical properties for the obtained suspension was applied through ultraviolet–visible absorption spectroscopy test (UV/VIS). The result showed peak wavelengths at 210 nm, 211 nm and 213 nm for the three used pulse energies 0.05 mJ, 1.11 mJ and 1.15 mJ respectively. This indicates a blue shift,
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