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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
Sat Apr 30 2022
Journal Name
Iraqi Journal Of Science
Fuzzy α- Topological Vector Space
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    In this study, the concept of fuzzy α-topological vector space is introduced by using the concept  fuzzy α-open set , some properties of fuzzy α-topological vector spaces are proved .We also show that the space is -space iff every singleton set is fuzzy α- closed .Finally, the convex property and its relation with the interior points are discussed.

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Publication Date
Sat Dec 11 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Anastrozole Loaded Nanostructured Lipid Carriers : Preparation and Evaluation
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Anastrozole (ANZ) is considered constitute of the fourth –generation of Non–steroidal aromatase blockage, ANZ has use for hormone receptor positive breast cancer in postmenopausal women. The serious side effects of ANZ including, vaginal dryness, hot flashes, irritability, breast tenderness and un–stability in circulation.

Nanostructured lipid carriers (NLCs) have recently emerged as a multifunctional platform for drug delivery in cancer therapy.

Five formula were composed of (200 mg of glyceryl monostearate, 40 mg of oleic acid , 1% (w/w) Tween 80, 1% (w/w) Poloxamer 407, 1% (w/w) soy lecithin and Vitamin E Polyethylene Glycol Succinate.

The mean particle size, polydispersity index, zeta potential, entrapme

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Publication Date
Sun Jan 01 2012
Journal Name
Journal Of Computing
Fibrewise Near Topological Spaces
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In this paper we define and study new concepts of fibrewise topological spaces over B namely, fibrewise near topological spaces over B. Also, we introduce the concepts of fibrewise near closed and near open topological spaces over B; Furthermore we state and prove several Propositions concerning with these concepts.

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Publication Date
Sun Feb 27 2022
Journal Name
Iraqi Journal Of Science
Plants Leaf Diseases Detection Using Deep Learning
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     Agriculture improvement is a national economic issue that extremely depends on productivity. The explanation of disease detection in plants plays a significant role in the agriculture field. Accurate prediction of the plant disease can help treat the leaf as early as possible, which controls the economic loss. This paper aims to use the Image processing techniques with Convolutional Neural Network (CNN). It is one of the deep learning techniques to classify and detect plant leaf diseases. A publicly available Plant village dataset was used, which consists of 15 classes, including 12 diseases classes and 3 healthy classes.  The data augmentation techniques have been used. In addition to dropout and weight reg

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Publication Date
Mon May 01 2023
Journal Name
Journal Of Engineering
Producing Sustainable Roller Compacted Concrete by Using Fine Recycled Concrete Aggregate
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One-third of the total waste generated in the world is construction and demolition waste. Reducing the life cycle of building materials includes increasing their recycling and reuse by using recycled aggregates. By preventing, the need to open new aggregate quarries and reducing the amount of construction waste dumped into landfills, the use of recycled concrete aggregate in drum compacted concrete protects the environment. Four samples of PRCC were prepared for testing (compressive strength, tensile strength, flexural strength, density, water absorption, porosity) as the reference mix and (10, 15, and 20%) of fine recycled concrete aggregate as a partial replacement for fine natural aggregate by volume. The mix is designed according to

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Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
Couniform Modules
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In this paper, we introduce and study a new concept named couniform modules, which is a dual notion of uniform modules, where an R-module M is said to be couniform if every proper submodule N of M is either zero or there exists a proper submodule N1 of N such that is small submodule of Also many relationships are given between this class of modules and other related classes of modules. Finally, we consider the hereditary property between R-module M and R-module R in case M is couniform.

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Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Synthesis AgO Nanoparticles by Nd:Yag Laser with Different Pulse Energies
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     One technique used to prepare nanoparticles material is Pulsed Laser Ablation in Liquid (PLAL), Silver Oxide nanoparticles (AgO) were prepared by using  this technique, where silver target was submerged in ultra-pure water (UPW)  at room temperature after that Nd:Yag laser which characteristics by 1064 nm wavelength, Q-switched, and 6ns pulse duration was used to irradiated silver target. This preparation method was used to study the effects of laser irradiation on Nanoparticles synthesized by used varying laser pulse energy 1000 mJ, 500 mJ, and 100 mJ, with 500 pulses each time on the particle size. Nanoparticles are characterized using XRD, SEM, AFM, and UV-Visible spectroscopy. All the structural peaks determined by the XRD

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Elastic electron scattering from 17Ne and 27P exotic nuclei
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The ground state proton, neutron and matter densities and
corresponding root mean square radii of unstable proton-rich 17Ne
and 27P exotic nuclei are studied via the framework of the twofrequency
shell model. The single particle harmonic oscillator wave
functions are used in this model with two different oscillator size
parameters core b and halo , b the former for the core (inner) orbits
whereas the latter for the halo (outer) orbits. Shell model calculations
for core nucleons and for outer (halo) nucleons in exotic nuclei are
performed individually via the computer code OXBASH. Halo
structure of 17Ne and 27P nuclei is confirmed. It is found that the
structure of 17Ne and 27P nuclei have 2
5 / 2 (1d ) an

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Publication Date
Mon Oct 30 2023
Journal Name
Iraqi Journal Of Science
Transfer Learning Based Traffic Light Detection and Recognition Using CNN Inception-V3 Model
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Due to the lack of vehicle-to-infrastructure (V2I) communication in the existing transportation systems, traffic light detection and recognition is essential for advanced driver assistant systems (ADAS) and road infrastructure surveys. Additionally, autonomous vehicles have the potential to change urban transportation by making it safe, economical, sustainable, congestion-free, and transportable in other ways. Because of their limitations, traditional traffic light detection and recognition algorithms are not able to recognize traffic lights as effectively as deep learning-based techniques, which take a lot of time and effort to develop. The main aim of this research is to propose a traffic light detection and recognition model based on

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Fully Prime Semimodule, Fully Essential Semimodule and Semi-Complement Subsemimodules
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      The concept of semi-essential semimodule has been studied by many researchers.

     In this paper, we will develop these results by setting appropriate conditions, and defining new properties, relating to our concept, for example (fully prime semimodule, fully essential semimodule and semi-complement subsemimodule) such that: if for each subsemimodule of -semimodule  is prime, then  is fully prime. If every semi-essential subsemimodule of -semimodule  is essential then  is fully essential. Finally, a prime subsemimodule  of  is called semi-relative intersection complement (briefly, semi-complement) of subsemimodule  in , if , and whenever  with  is a prime subsemimodule in , , then .  Furthermore, some res

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