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.
Purepolyaniline and doped with hydrochloric acid was prepared in different molarities at room temperature. The a.c electrical properties were stadied.AC conductivityσac (ω), is found to vary as ωS in the frequency range (100Hz-10MH), S< 1and decreases indicating a dominate hopping process. Thedielectric constant ε1and dielectric loss ε2 have been determined for bulk polyaniline. ε1 decrease with the increase frequency. Electrical conductivity measurements increase with the increases both of the amount of HCl and the dose of radiation. The dielectric investigations show decrease with dose radiation.
This work deals with the production of light fuel cuts of (gasoline, kerosene and gas oil) by catalytic cracking treatment of secondary product mater (heavy vacuum gas oil) which was produced from the vacuum distillation unit in any petroleum refinery. The objective of this research was to study the effect of the catalyst -to- oil ratio parameter on catalytic cracking process of heavy vacuum gas oil feed at constant temperature (450 °C). The first step of this treatment was, catalytic cracking of this material by constructed batch reactor occupied with auxiliary control devices, at selective range of the catalyst –to- oil ratio parameter ( 2, 2.5, 3 and 3.5) respectively. The conversion of heavy vacuum gas
... Show MoreIn this paper, Zinc oxide were deposited on a glass substrate at room temperature (RT) and two annealing temperatures 350ºC and 500ºC using laser induced plasma technique. ZnO nanofilms of 200nm thickness have been deposited on glass substrate. X-RAY diffraction (XRD), atomic force microscopy and UV-visible spectrophotometer were used to analyze the results. XRD forms of ZnO nanostructure display hexagonal structure with three recognized peaks (100), (002), and (101) orientations at 500ºC annealing temperature. The optical properties of ZnO nanostructure were determined spectra. The energy gap was 3.1 eV at 300 oC and 3.25eV at 500ºC annealing temperature.
Background: This study aimed to compare the surface microhardness (MH) and mineral content of white spot lesions(WSLs) after using bioactive glass (BAG)casein phosphopep-tides-amorphous calcium phosphate(CPP-ACP),and nanohydroxyapatite(Nano-HAP) under pHcycling. Material and method:18 sound maxillary first premolar were used for the study.10 were selected for the vickers microhardness test, For Energy-dispersive X-ray spectroscopy analysis (EDX), the remaining 8 premolar teeth were used, 40 sections of enamel blocks (Four from each tooth) were produced from the middle part of the buccal and palatal surfaces of teeth for MH test while 48 sections of enamel blocks (Six from each tooth) were produced for EDX analysis. Enamel slabs were divi
... Show MoreThe aim of this study is to extract and utilise the bark of Berlinia grandiflora as a natural dye source for the colouration of cotton and polyamide 6 fabrics. The solvents used for this study were water, methanol, acetone, and methanol/potassium hydroxide. The best of all the solvents used was water. In the extraction process, the various solvents were extracted with Soxhlet extractor. The optimum colourant extraction was observed at 40 °C for 2 h. The extracted compound was isolated and characterized by UV spectrophotometry; proton and carbon-13 nuclear magnetic resonance, mass spectrometry, and Fourier transform infrared spectroscopy. Mordanting and subsequent dyeing of cotton and polyamide 6 fabrics with t
... Show MoreAmino acids have the role in the process of proteins synthesis. They are an essential source of nitrogen atoms that have a role in the pathways of synthetic reaction pathways. The carbon skeletons of the amino acids are the source of energy in addition to their role as precursors in the paths of interactions. The amino acids analysis for the brain of the quail bird in different stage of development (10-16 days of incubation) in addition to the hatching stage (17th day) and the adult. Materials and Methods: Amino Acids Analysis The amino acids were separated from the embryos and adult brains of the quail bird Coturnix coturnix and were diagnosed based on standard amino acids, using high performance liquid chromatographic device (H.P.L.C.). R
... Show MoreThe tax is a financial amount collected from the taxpayer for the account of the public treasury.. and is the cornerstone of the close bond between members of the community and the country in which they live , as income tax is imposed on the profits and revenues achieved by people and often the constitution of most contemporary countries stipulate that the legislator is obligated to determine the sources of revenues and profits subjected to tax. Because the tax has a serious impact on people’s money because it is exposed to that money through direct deduction . Therefore, we note that the applicable income Tax Law stipulated that in order income to be subject to tax , it must be derived from one or more of the income sources st
... Show MoreOne of the most causative agents for many opportunistic diseases is the Pseudomonas aeruginosa which has a high percentage of multidrug resistance disease through construction of biofilm. The current study aimed for evaluating the correlation between quorum sensing genes (which is lasI gene) and biofilm formation. The biofilm construction and antibiotics susceptibility test were achieved for all the isolates under the study. The PCR and sequencing techniques were also carried out to detect the type of variation in lasI gene for each scheme of biofilm formation (weak, strong, and moderate). High antibiotic resistance was recorded among biofilm producing isolates. The genic pattern for the weak biof
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