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
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
Couniform Modules
...Show More Authors

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.

View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Synthesis AgO Nanoparticles by Nd:Yag Laser with Different Pulse Energies
...Show More Authors

     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

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Elastic electron scattering from 17Ne and 27P exotic nuclei
...Show More Authors

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

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
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
...Show More Authors

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

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Fully Prime Semimodule, Fully Essential Semimodule and Semi-Complement Subsemimodules
...Show More Authors

      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

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Extend Nearly Pseudo Quasi-2-Absorbing submodules(I)
...Show More Authors

The concept of a 2-Absorbing submodule is considered as an essential feature in the field of module theory and has many generalizations. This articale discusses the concept of the Extend Nearly Pseudo Quasi-2-Absorbing submodules and their relationship to the 2-Absorbing submodule, Quasi-2-Absorbing submodule, Nearly-2-Absorbing submodule, Pseudo-2-Absorbing submodule, and the rest of the other concepts previously studied. The relationship between them has been studied, explaining that the opposite is not true and that under certain conditions the opposite becomes true. This article aims to study this concept and gives the most important propositions, characterizations, remarks, examples, lemmas, and observations related to it. In the en

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Mar 28 2020
Journal Name
Iraqi Journal Of Science
Duo Gamma Modules and Full Stability
...Show More Authors

In this work we study gamma modules which are implying full stability or implying by full stability. A gamma module is fully stable if for each gamma submodule of and each homomorphism of into . Many properties and characterizations of these classes of gamma modules are considered. We extend some results from the module to the gamma module theories.

View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
S-maximal Submodules
...Show More Authors

Throughout this paper R represents a commutative ring with identity and all R-modules M are unitary left R-modules. In this work we introduce the notion of S-maximal submodules as a generalization of the class of maximal submodules, where a proper submodule N of an R-module M is called S-maximal, if whenever W is a semi essential submodule of M with N ⊊ W ⊆ M, implies that W = M. Various properties of an S-maximal submodule are considered, and we investigate some relationships between S-maximal submodules and some others related concepts such as almost maximal submodules and semimaximal submodules. Also, we study the behavior of S-maximal submodules in the class of multiplication modules. Farther more we give S-Jacobson radical of rings

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
S-maximal Submodules
...Show More Authors

Throughout this paper R represents a commutative ring with identity and all R-modules M are unitary left R-modules. In this work we introduce the notion of S-maximal submodules as a generalization of the class of maximal submodules, where a proper submodule N of an R-module M is called S-maximal, if whenever W is a semi essential submodule of M with N ? W ? M, implies that W = M. Various properties of an S-maximal submodule are considered, and we investigate some relationships between S-maximal submodules and some others related concepts such as almost maximal submodules and semimaximal submodules. Also, we study the behavior of S-maximal submodules in the class of multiplication modules. Farther more we give S-Jacobson radical of ri

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Extend Nearly Pseudo Quasi-2-Absorbing Submodules (II)
...Show More Authors

The concept of the Extend Nearly Pseudo Quasi-2-Absorbing submodules was recently introduced by Omar A. Abdullah and Haibat K. Mohammadali in 2022, where he studies this concept and it is relationship to previous generalizationsm especially  2-Absorbing submodule and Quasi-2-Absorbing submodule, in addition to studying the most important Propositions, charactarizations and Examples. Now in this research, which is considered a continuation of the definition that was presented earlier, which is the Extend Nearly Pseudo Quasi-2-Absorbing submodules, we have completed the study of this concept in multiplication modules. And the relationship between the Extend Nearly Pseudo Quasi-2-Absorbing submodule and Extend Nearly Pseudo Quasi-2-Abs

... Show More
View Publication Preview PDF
Crossref