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.
Within connected speech, RP speakers tend to shorten stressed long vowels end diphthongs in pre. Forties consonants in the same syllable on the basis of complementary Distribution, i.e., the phonological environment decides the influence of the forties plosives and fricatives, as far as they are in find position preceded by stressed long vowels and diphthongs, or particular voiced consonants plus vowels. The Iraqi learners, then, face.
The research examines the extent to which government spending decisions can affect the level of the financial performance of the directorate. The research problem was based on the financial reality of the Directorate of Sewerage of Diyala province. Spending on the Directorate of the research area. To achieve a set of objectives: indicate the impact of government spending decisions on financial performance, the use of financial analysis to assess the performance of the Directorate. The research adopted financial analysis tools, a set of financial ratios, through which the spending decisions taken by the Directorate of the field of research will be evaluated, and during the period (2014-2018). The research also adopted statistical
... Show MoreThe income tax that is imposed on the salaries & wages of employees in the governmental fields &the companies of public & mixed sectors by direct deduction in a manner similar to the employees in the private sector according to the order NO.49 of 2004 issued by Coalition Provision Authority in Iraq , from the validity of Security Council resolutions NO. 1482 of 2003, &1511 of 2004.  
... Show MoreThe use of destructive weapons in wars without restrictions and controls, which eat green and dry land, pollute the environment and cause genocide, has become the problem of the times.
International conventions for the protection of the environment during armed conflicts are characterized by generality, ambiguity, and open to interpretation by the participating states in the agreement, and each state interprets these texts to serve its interests, but the Islamic Sharia stipulates the prohibition of the use of these comprehensive destructive weapons in an unambiguous manner, As stated in the Holy Quran:
... Show MoreThe deficiency in the nurse staff in the health organizations consider an important problem that must be studied and solved basically , not only because it affect on the health organization and it's strategic goals , but also it affect the human being and it's health which can't be substituted with anything or delayed in it's treatment ,This research aims to necessary for health organizations to strategically help in maintaining the nurse staff and to keep that in it's strategic orientation and it's mission , moreover , the health organizations must study the reality of the nurse in the health organizations and know the causes beyond leaving the nurse staff the nurse job , and then remove
... Show MoreAn evaluation of pollution level has been done for drinking water which is used in Kirkuk city by heavy metals ( As,Cd,Cu,Fe,Mn,Ni,Zn,Cr,Pb) samples were collected during wet and dry of 2016-2017 from Kirkuk unified water supplied project (WTP) which is supply the city with drinking water, as well as from water of tanks type (GST2), and also from (tap water) (Zone3). The results showed the concentration of the (As,Cd,Cu,Fe,Mn,Ni,Zn,Cr,Pb)inppbfor (WTP)are (0.5,0.6,6.45,38,4.6,2.5,6537,0.58,1.4) (0.6,0.8,6.76,46,5.5,3.5,6675,1,2.4) for (GST) (0.5,0.63,6.46,52.3,4.4,3.6,6550,0.6,2.5) (0.60,0.7,6.78,63.7,6.7,3.7,6680,1.1,2.6) and for tap water are (0.53,0.65,7.00,60.2,4.4,3.65,7200,0.8,2.7) (0.60, 0.71, 7.10, 67.6, 6.8,3.75,7320,0.9,2.75) f
... Show MoreThe research aims to show the relationship between artificial intelligence in accounting education and its role in achieving sustainable development goals in the Kingdom of Bahrain. The research dealt with the role of artificial intelligence applications in accounting education at the University of Applied Sciences as a model for Bahraini universities to achieve sustainable development goals. The application of artificial intelligence in accounting education achieves seven of the seventeen sustainable development goals. It also concludes that there is an artificial intelligence infrastructure in the Kingdom of Bahrain, as it occupies a leading regional position in digital transformation, as Bahrain ranks first in the Arab world i
... Show MoreThe current research is concerned with methods of formation and their effect on the sintering process of ceramic materials. The research is divided into a number of chapters. The first chapter addressed the research structure (the research problem, importance, objective, limits, and it also defined the terms used in the research). The second chapter addressed the theoretical framework, where the theoretical framework has been divided into three sections. The first section dealt with methods of formation of ceramic materials including: Plasticizing method 2- semi-dry pressing method 3- dry pressing method 4- extrusion method 5- casting method.
The researcher found that there is a clear difference between the methods through her formati
This study explored the preservative effects of the alcoholic leaves’ extract of Ficus carica plant on beef refrigerated for 15 days. Phytochemical analysis showed that the plant extract contained terpenoids, flavonoids, tannins, saponins, and alkaloids. Furthermore, the alcoholic extract of plants significantly reduced the total viable counts of psychrotrophic bacteria, pathogenic bacteria (Proteus, Salmonella typhimiurum, Escherichia coli, and Staphylococcus aureus), and yeasts (Candida kruse, Candida lambica, and Zygosaccharomyces) isolated from meat samples, particularly at 100 and 200 mg/ml concentrations.
The antioxidant activity of the extract was det
... Show MoreThis study was done to determine the effect of watery and alcoholic extracts of Elettaria cardamomum on growth of bacteria isolated from Otitis media Infections which are : Pseudomonas aeruginosa , Staphylococcus aureus and Klebsilla spp. The biochemical analysis revealed that watery extracts of Elettaria cardamomum contains: Glycosides, Alkaloids, Saponines, Tannins, and Volatile oils, ( This compound is Soluble in water ) , while the alcoholic extracts contains : (in addition to the above mentioned compounds ) Phenols , Resins , Flavonids and Coumarins. ( This compound is Soluble in organic solutions ). To study the e
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