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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
Tue Jun 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Land Use/Cover Change Analysis Using Remote Sensing Data: A Case Study, Zhengzhou Area, Henan Province, China
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In the last two decades, arid and semi-arid regions of China suffered rapid changes in the Land Use/Cover Change (LUCC) due to increasing demand on food, resulting from growing population. In the process of this study, we established the land use/cover classification in addition to remote sensing characteristics. This was done by analysis of the dynamics of (LUCC) in Zhengzhou area for the period 1988-2006. Interpretation of a laminar extraction technique was implied in the identification of typical attributes of land use/cover types. A prominent result of the study indicates a gradual development in urbanization giving a gradual reduction in crop field area, due to the progressive economy in Zhengzhou. The results also reflect degradati

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Publication Date
Sat Mar 30 2013
Journal Name
College Of Islamic Sciences
 المسائل المتعلقة بالأسماء الثابتة لله (عزوجل) الواردة في (مرعاة المفاتيح شرح مشكاة المصابيح، لأبي الحسن المباركفوري (ت1414هـ).
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The research deals with the issues related to the fixed names of God U, which are from a set of issues mentioned in the Book of Observations of the Keys Explaining the Mishkat al-Masbah by Abu Al-Hasan Al-Mubarakfory (d. 141 AH). It included five demands: the first of them is in proving and identifying the most beautiful names and divisions of God, and the second in the name, name and name. And the third: It was in their number, while the fourth: in deriving the names, is it suspensive or not? And Fifth: The Compilation of Allah’s Most Beautiful Names.

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
المشكلات الاكاديمية التي تواجه طالبات كلية التربية للبنات في الجامعة العراقية من وجهة نظرهن وسبل التغلب عليها
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The present study aimed to identify the problems thatthe students of College of Education, for women in Iraqia university are suffering from and how to overcome them. thesample of the study contained of (392) student which forms (20%) of the basic sample which is  (2180) student, distributed on the six departments of the college they have been chosen randomly and the researcher has used the descriptive analytic method by applying one contains (67) items distributed on six fields,they are as follows: study skills field, academic field, curriculums field, students- teacher relationship field, examinations field, students family field,.

        The study has come with

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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Patients' Knowledge and adherence to Clopidogrel Therapy post Percutaneous Coronary Intervention
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Abstract

Objectives: To assess patients’ knowledge and their adherence to Clopidogrel Therapy Post Percutaneous Coronary Intervention, and to find out the relationship between patients’ knowledge and their adherence to Clopidogrel Therapy Post Percutaneous Coronary Intervention

Methodology: A descriptive design was carried out at Al- Nasiriyah Heart Center in Thi-Qar Governorate for the period between May 19th, 2022 to October 25th, 2022. A non-probability sampling was used among (50) patients after their Percutaneous Coronary Intervention. The study instrument that used to collect data was composed of three parts namely: sociodemographic charac

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Publication Date
Tue Jan 01 2019
Journal Name
Inorganica Chimica Acta
Synthesis, characterisation and electrochemistry of eight Fe coordination compounds containing substituted 2-(1-(4-R-phenyl-1H-1,2,3-triazol-4-yl)pyridine ligands, R = CH3, OCH3, COOH, F, Cl, CN, H and CF3.
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Eight different Dichloro(bis{2-[1-(4-R-phenyl)-1H-1,2,3-triazol-4-yl-κN3]pyridine-κN})iron(II) compounds, 2–9, have been synthesised and characterised, where group R=CH3 (L2), OCH3 (L3), COOH (L4), F (L5), Cl (L6), CN (L7), H (L8) and CF3 (L9). The single crystal X-ray structure was determined for the L3 which was complemented with Density Functional Theory calculations for all complexes. The structure exhibits a distorted octahedral geometry, with the two triazole ligands coordinated to the iron centre positioned in the equatorial plane and the two chloro atoms in the axial positions. The values of the FeII/III redox couple, observed at ca. −0.3 V versus Fc/ Fc+ for complexes 2–9, varied over a very small potential range of 0.05 V.

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Publication Date
Fri Jan 01 2021
Journal Name
الطبعة الاولى
التدابير الدولية المضادة للفساد الاداري
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تعددت التعاريف اللغوية والاصطلاحية لمفهوم الفساد الإداري، ويتضح من خلال هذه التعريفات عدم وجود تعريف موحد له، إلا أنه بشكل عام يشير إلى الخروج على القانون والنظام أو استغلال المال العام لتحقيق مصالح سياسية أو اقتصادية أو اجتماعية لفرد أو جماعة معينة، مما يجعله عملًا غير أخلاقي يتميز بإساءة استعمال السلطة أو الموقع الوظيفي لمنح بعض الأفراد أفضلية على الآخرين. كما يتمثل الفساد الإداري في قيام الموظف العام با

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Publication Date
Sun Oct 02 2022
Journal Name
مجلة "اعلم"
المجلات العلمية العراقية ومعاملات التأثير العربية
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يهدف البحث الى التعريف بمشاريع معاملات التأثير العربية، وبيان المجلات العلمية العراقية المشتركة بها ودرجة التأثير لها فضلا عن التعريف بمــــــــوقع المجلات العلمية الأكاديمية العراقية IASJ وعدد المجلات الداخلة فيه. واعتمد البحث على المنهج الوصفي أسلوب المسحي من زيارة المواقع الإلكترونية لمعاملات التأثير، والإطلاع على تقارير معامل التأثير للسنوات 2015-2019 . وخرج البحث بعدة استنتاجات منها ازدياد عدد المجلات ال

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Publication Date
Sat Dec 05 2015
Journal Name
International Journal Of Dental And Health Sciences
IRRATIONAL ANTIBIOTIC ADMINISTRATION AMONG IRAQI PATIENT ATTENDING DENTAL CLINIC
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ABSTRACT: In dental practice there are many wrong habits that should be recognized and treated. One of them is the irrational antibiotic (AB) administration by patient. This indeed created an important issue in dental clinics first of all drug resistance and super infection. This was analyzed in our study and then the causes were identified and a plan suggested in recommendation hope that it will minimize the outcomes. Results: all those patients were finally subjected to be clinically diagnosed and treated this lead to only one fact, these antibiotics are not effective in one way or another since they are not prescribed by dentist

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Publication Date
Sat Dec 26 2020
Journal Name
International Journal Of Pharmaceutical Research
Complexes of Co(II), Cu(II), Ni(II), Pt(II) And Pd(II) with N 3 O-Chelating Ligand Incorporating Azo and Schiff Base Moieties: Synthesis, Spectroscopic, Thermal Decomposition, Theoretical Studies, and thermodynamic parameters
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Publication Date
Thu Mar 25 2021
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Structural Study, and Biological Activity Evaluation of VO(II), Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II), and Hg(II) Complexes with New Schiff Base Ligand Derived from Pyrazine
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New Schiff base [3-(3-acetylthioureido)pyrazine-2-carboxylic acid][L] has been prepared through 2 stages, the chloro acetyl chloride has been reacting with the ammonium thiocyanate in the initial phase for producing precursor [A], after that [A] has been reacting with the 3-amino pyrazine-2-carboxilic acid to provide a novel bidentate ligand [L], such ligand [L] has been reacting with certain metal ions in the Mn(II), VO(II), Ni(II), Co(II), Zn(II), Cu(II), Hg(II), and Cd(II) for providing series of new metal complexes regarding general molecular formula [M(L)2XY], in which; VO(II); X=SO4,Y=0, Co(II), Mn(II), Cu(II), Ni(II), Cd(II), Zn(II), and Hg(II); Y=Cl, X=Cl. Also, all the compounds were characterized through spectroscopic techniques [

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