Preferred Language
Articles
/
jpgiafs-391
The impact of the core Competence for audit companies & offices On the Earning Quality of banks in Iraq Stock Exchange
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Engineering
Evaluation The Performance Geodetic of the Receivers Using Static Positioning Technique
...Show More Authors

Global Navigation Satellite System (GNSS) is considered to be one of the most crucial tools for different applications, i.e. transportation, geographic information systems, mobile satellite communications, and others. Without a doubt, the GNSS has been widely employed for different scientific applications, such as land surveying, mapping, and precise monitoring for huge structures, etc. Thus, an intense competitive has appeared between companies which produce geodetic GNSS hardware devices to meet all the requirements of GNSS communities. This study aims to assess the performance of different GNSS receivers to provide reliable positions. In this study, three different receivers, which are produced by different manufactur

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Nov 01 2018
Journal Name
International Journal Of Computing And Digital Systems
The Perception of Information Security Threats Surrounding the Cloud Computing Environment
...Show More Authors

View Publication
Scopus (1)
Crossref (2)
Scopus Crossref
Publication Date
Thu Nov 29 2018
Journal Name
Iraqi Journal Of Science
Calculation the Venus orbital properties and the variation of its position
...Show More Authors

Venus orbit around the Sun is an ellipse inside the Earth orbit. The elements of Venus orbit and its position are affected by the gravitational force of near planets therefore the elements were determined with Julian date through ten years 2011-2020. The orbital elements used to calculate Venus distance from the Sun, the heliocentric and geocentric equatorial coordinates. From the results the orbit of Venus and its position were described and show the gravity effect of near planets on it. The results get the values and their variation through ten years for the eccentricity, semi-major axis, inclination, longitude of ascending node, argument of perihelion, mean anomaly and distance from the Sun. The variation is very small through 10 year

... Show More
View Publication Preview PDF
Publication Date
Sat Feb 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
The Compact city and urban image of the traditional city center
...Show More Authors
Abstract<p>The traditional city suffers from the decline of the urban image due to urban development and homogeneity with the urban context of the city, and because of the lack of determinants governing the urban image, it is that the center of the city of traditional Kadhimiya suffers from a break in the urban image, Therefore, the research included how to build a distinctive urban image of the center of the traditional city of Kadhimiya and achieve the visual pleasure and comfort of the recipient and the urban image here means is an image not picture which are related to several aspects, including physical, social and psychological as well as the collective memory of individuals and their rela</p> ... Show More
View Publication
Scopus (4)
Scopus Clarivate Crossref
Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Science
The development of the unified version mixing maps between arbitrary sets
...Show More Authors

    The concepts of nonlinear mixed summable families and maps for the spaces that only non-void sets are developed. Several characterizations of the corresponding concepts are achieved and the proof for a general Pietsch Domination-type theorem is established. Furthermore, this work has presented plenty of composition and inclusion results between different classes of mappings in the abstract settings. Finally, a generalized notation of mixing maps and their characteristics are extended to a more general setting.

View Publication Preview PDF
Scopus Crossref
Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Formative Truth of the Dramatic Work between Direction and Production
...Show More Authors

Most of the theorists and researchers and also those interested in cinema and television attributed the fact of the existence of the dramatic works to the directors may be due to a historical justification. At the same time, the existence of the production world came as a result of the emergence of the production city (Hollywood). This is also a historic fact. The research would tackle all the formative truths to prove the relation and the timeline, i.e., before and after and the synergy that resulted in the existence of the dramatic works that benefited the humanity and those interested in this giving art. The objective of the research is to uncover the formative truth of the dramatic work between direction and production.

The s

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
The provisions of taking the mother's fare breastfeeding comparative jurisprudential study
...Show More Authors

This study aimed to clarify the provisions of taking the mother for breastfeeding in Islamic jurisprudence, a comparative study between doctrines of jurisprudence. The ruling on forcing the mother to breastfeed, and the ruling on taking the mother for breastfeeding while she is in the infallibility of her husband, as well as in several reactionary divorces, and the ruling on breastfeeding in several divorced divorces. On breastfeeding in infallibility Face, as well as a several divorce reactionary, and worth the fare which is in several final divorces, and after the end of the marital relationship, has been proposed a number of recommendations, including it, is recommended to teach the provisions of the mother taking the taxi on breastfe

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 30 2020
Journal Name
Journal Of Engineering
The The Optimum Reservoir Performance of Nahr Umr/Ratawi Oil Field
...Show More Authors

Reservoir study has been developed in order to get a full interesting of the Nahr Umr formation in Ratawi oil field. Oil in place has been calculated for Nahr Umr which was 2981.37 MM BBL. Several runs have been performed to get matching between measured and calculated of oil production data and well test pressure. In order to get the optimum performance of Nahr Umr many strategies have been proposed in this study where vertical and horizontal wells were involved in addition to different production rates. The reservoir was first assumed to be developed with vertical wells only using production rate of (80000–125000) STB/day. The reservoir is also proposed to produce using horizontal wells besides vertical wells with pr

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 15 2025
Journal Name
Al–bahith Al–a'alami
THE NATURE OF THE RELATIONSHIP BETWEEN PROPAGANDA DISCOURSE AND POLITICAL DISCOURSE
...Show More Authors

The propaganda discourse is the most widely circulated in the media and communication studies, where the interest of scholars and researchers in this field has become clear in the analysis and interpretation of the content of this discourse, to identify the intentions, purposes and objectives of the communicator activity, which exceeded the borders of states in the heated atmosphere of rivalries and political conflicts that characterize The countries of the world as a whole and for many years.

In particular, the economically and militarily developed countries (the Nordic capitalist countries) have exerted special efforts in the production of information and ideas, using advanced methods and means in all details of communication w

... Show More
View Publication Preview PDF
Publication Date
Mon Oct 30 2023
Journal Name
Iraqi Journal Of Science
Structural Interpretations for Zubair Formation in Kumait oil field, Using 3D Seismic Reflection Data, Southern-East Iraq
...Show More Authors

     This study deals with the interpretation of structural 3D seismic reflection of the Kumait oil field in southern Iraq within the administrative boundaries of the Maysan Governorate. Synthetic seismograms are prepared by using available data of the Kt-1 oil field by using Petrel software to define and pick the reflector on the seismic section of the Zubair Formation, Which represents the Cretaceous Age. The study shows that the Kumait structure is an anticline fold. It is thought to be a structure trap caused by the collision of the Arabian and Iranian plates and trending in the same direction as driving factors in the area, which are from the northwest to the southeast, and the overall trend of strata is north and northeast. Sei

... Show More
View Publication Preview PDF
Scopus Crossref