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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 Nov 06 2018
Journal Name
Arab Science Heritage Journal
التخطيط التخطيط العمراني والسكاني لمدينة بغداد في عهد الوالي العثماني محمد رشيد الكوزلكي 1852-1857
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I've dealt with my research is marked by ((urban and population planning for the city of Baghdad, during the reign of the Ottoman governor Muhammad Rashid Alkozlki 1852-1857)), a set of facts and incidents historical with the physical and demographic dimension, which passed on the history of the city of Baghdad on the fifth of the nineteenth century the contract during the Ottoman control Iraq, which lasted almost nearly four centuries

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
ES’AT NAİB’İN “ZAMANIN ELİ” ADLI DİVANINDA İSİM ÇEKİM EKLERİ (Karşılaştırmalı İnceleme)
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Irak Türk ağızları Azeri Türkçesinin bir uzantısı olarak değerlendirilir.Kerkük Türkçesiyle yazılan edebi ürünler, Irak Türkçesinin tamamını ifade etmek üzere kullanılmaktadır. Zamanın Eli divanı Kerkük Türkçesile yazılan bir eserdir. Bu yüzden bu divanı seçtik ve Irak Türkmen Türkçesi , Osmanlı Türkçesi ve Türkiye Türkçesi dilleri arasında  karşılaştırmalı bir inceleme yaptık.

Bu araştırma, Irak Türkmen şairlerinden birisi  sayılan  Es’at Naib’in  şiirleri üzerinde uygulamalı bir çalışmadanoluşmaktadır. Bu çalışmada adı geçen şairin “Zamanın Eli” Divanından bazışiirlerini önce yeni Türkçeye çevirdik vedaha sonra isim ç

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Publication Date
Thu Oct 25 2018
Journal Name
Journal Of Planner And Development
نظام الفعالية السكنية ومستوى الضوضاء الحالة الدراسية:- منطقة سكنية في مدينة اربيل/ منطقة راستي الجديدة
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Publication Date
Mon Dec 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
إيجاد الحل المقبول (الممكن) والأمثل لأنموذج البرمجة الخطية في ظل عدم تحقق شرطّي الإمكانية والأمثلية
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تعد البرمجة الخطية عاملاً مؤثراً وفعالاً في عملية صنع و إتخاذ القرار عندما تكون الموارد متاحة أو متوفرة لكي تعطي أهدافاً معينة ، وتكمن البرمجة الخطية في حل وتقييم الانشطة أو الفعاليات عند تطبيق إحدى أدواتها وهي الطريقة المبسطة العامة ، التي يكون فيها الحل مقبولاً (ممكناً) ويجب التوصل الى الحل الامثل عندها تسمى بالطريقة المبسطة الاولية أو يكون الحل فيها أمثلاً ويجب التوصل الى الحل الم

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Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
مصطلح مصطلح (i3-gal2) في ضوء نصوص مسمارية غير منشورة من عصر سلالة أور الثالثة
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The verbal formula // i3-gal2 //is a commonly form in the written Sumerian economic texts, starting from the early dynastic period (2900-2372 BC), ending with the Ur III dynasty (2112-2004 BC).  This formula has appeared either without infixes, or accompanied by infixes like / in-da-gal2/,  corresponded in Akkadian the formula: ibaššu ,which is  means "to found, to Storage ", As to the formula / da / come to indicate "to found with, to storage with--).

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Publication Date
Sat May 02 2026
Journal Name
حوليات اداب عين شمس
דמותו של המאהב הערבי ברומן גדר חיה של דורית רביניאן ורומן יסמין של אלי עמיר מחקר השוואתי
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מחקר זה בוחן את התפתחות הדימוי של ערבים בספרות הישראלית דרך עבודותיהם של אלי עמיר ודורית רביניאן שני סופרים חשובים שסיפוריהם מאתגרים סטריאוטיפים שוררים ומרחיבים את ההבנה התרבותית הניתוח הממוקם במסגרת הספרות המזרחית עוקב אחר האופן שבו דמויות ערביות עוברות מדמויות שוליים לאנשים מורכבים ומעודנים המשקפים שינויים סוציו פוליטיים רחבים יותר על ידי השוואת חקר הזהות והעקירה של עמיר בסביבה היהודית בבגדד לבין

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
الكفاءة الانتاجية الداخلية الكمية في كليات الطب – جامعة بغداد (بحث مستل عن رسالة الماجستير الموسومة )
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The research aims at the following:

- Identifying the level of internal quantity efficiency in Medical colleges, University of Baghdad by determining the level of productivity for one group for the total batch according to sex variable (males and females). Procedures of the study

The researcher used the descriptive and analytical method has been used by following them up enhanced by flow indicators of students for one session  depending on   special statistical data  analyss .

The results are as follows:

 - The Faculty of Medicine were higher productivity scholarships for one year and two years of schooling, as well as the highest in the efficiency of the Faculty o

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Publication Date
Tue Mar 29 2022
Journal Name
الكتاب السنوي لمركز ابحاث الطفولة والامومة المجلد الثالث عشر
مشروعية عمالة الاطفال بين المواثيق الدولية والتشريعات العراقية
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تشهد ظاهرة عمالة الأطفال انتشارًا عالميًا واسعًا، حيث يعمل حوالي 250 مليون طفل في مختلف أنحاء العالم، من بينهم 150 مليونًا في أعمال خطرة، وأكثر من مليون طفل يتعرضون للاتجار بالبشر. ورغم أن هذه الظاهرة شائعة في الدول النامية والفقيرة، إلا أنها لا تقتصر عليها، بل تمتد إلى الدول الصناعية المتقدمة بنسب متفاوتة حسب طبيعة المجتمعات. ونظرًا لتعقيداتها وآثارها السلبية، حظيت هذه المشكلة باهتمام متزايد خلال العقود الأخ

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Publication Date
Thu Jan 21 2021
Journal Name
Recent Innovations In Chemical Engineering (formerly Recent Patents On Chemical Engineering)
Soap Production Using Vacuum Reactive Distillation: Batch Model
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Introduction: Although soap industry is known from hundreds of years, the development accompanied with this industry was little. The development implied the mechanical equipment and the additive materials necessary to produce soap with the best specifications of shape, physical and chemical properties. Objectives: This research studies the use of vacuum reactive distillation VRD technique for soap production. Methods: Olein and Palmitin in the ratio of 3 to 1 were mixed in a flask with NaOH solution in stoichiometric amount under different vacuum pressures from -0.35 to -0.5 bar. Total conversion was reached by using the VRD technique. The soap produced by the VRD method was compared with soap prepared by the reaction - only method which

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conf. Series
Composition, Characterization and Antibacterial activity of Mn(II), Co(II),Ni(II), Cu(II) Zn(II) and Cd(II) mixed ligand complexes Schiff base derived from Trimethoprim with8- Hydroxy quinoline
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New Schiff base ligand 2-((4-amino-5-(3, 4, 5-trimethoxybenzyl) pyrimidin- 2-ylimino) (phenyl)methyl)benzoic acid] = [HL] was synthesized using microwave irradiation trimethoprim and 2-benzoyl benzoic acid. Mixed ligand complexes of Mn((ІІ), Co(ІІ), Ni(ІІ), Cu(ІІ), Zn(ІІ) and Cd(ІІ) are reacted in ethanol with Schiff base ligand [HL] and 8-hydroxyquinoline [HQ] then reacted with metal salts in ethanol as a solvent in (1:1:1) ratio. The ligand [HL] is characterized by FTIR, UV-Vis, melting point, elemental microanalysis (C.H.N), 1H-NMR, 13C-NMR, and mass spectra. The mixed ligand complexes are characterized by infrared spectra, electronic spectra, (C.H.N), melting point, atomic absorption, molar conductance and magnetic moment me

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