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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
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Study the effect of different temperatures in the growth and development of Been Beette Acanthoselides obtectus (Coleoptera: Bruchidae)
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This research includes a study of the effect of four temperatures (25, 30, 35, 40m◦) with relative humidity 65% on some biological aspects of the Bean beetle Acanthoselides obtectus on the Bean seeds under laboratory conditions. The results showed that the effect of different temperatures is clear on biological of Bean beetle. Differed period necessary for the growth and development of each stage of the insect in different temperatures . The results of statically analysis showed a significant difference in the life cycle when all temperatures except the period between temperature 35 and 40m◦ , respectively. Where the average of those period, 60.75, 35.5, 20.34 and 19.27 days and also different temperatures significant effects is clea

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Publication Date
Tue Dec 22 2020
Journal Name
Lecture Notes In Civil Engineering
Evaluating the Performance of Flexible Passive Pile Group in Cohesionless Soil Under the Effect of a Nearby Embankment
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Publication Date
Thu Mar 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
The Role of Cone Beam Computed Tomography in Determination of the Greater Palatine Foramen Position Among Iraqi Population
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Background: The use of the cone beam computed tomography for analysing the position of the greater palatine foramen in relation to various anatomical landmarks is crucial in dentistry. The aims of the current study, firstly is to determine the greater palatine foramen position in relation to various anatomical landmarks by using cone beam computed tomography and secondly is to make a comparison of the measurements according to side, gender, and age. Materials and methods: This prospective study included 60 Iraqi patients (28males and 32 females) who selected according to availability of Inclusion criteria, which include age range (21 - 60 years), with no dentofacial deformities or pathological lesion at the maxilla. All patients had inform

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Publication Date
Tue Dec 20 2022
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
MORPHOMETRIC FEATURES OF THE BEETLE ACINOPUS (ACINOPUS) LAEVIGATUS MENETRIES, 1832 (COLEOPTERA, CARABIDAE) IN THE MOUNTAIN ECOSYSTEMS OF UZBEKISTAN
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The morphometric parameters of Acinopus (Acinopus) laevigatus Ménétriés, 1832 (Coleoptera, Carabidae) were studied and their altitudinal variability was assessed. The length of head is the most variable, and the smallest value of the coefficient of variation is observed for the width of elytra. The length of body parts (head, pronotum, elytra) were more variable compared to their width. The correlation relationship between the morphometric parameters of different parts of the body was analyzed. A high correlation was found between the elytra length (EL) and the total body length (BL) (r=0.93), and the lowest correlation was found between the elytra width (EW) and the pronotum length (PL) (r=0.57). According to all measurement indicato

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Study the influence of Annealing upon electrical properties of The prepared films ZnSe by Thermal evaporation in Vacuum
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Thin films of ZnSe arc deposited on glass substrates by thermal evaporation in vacuum with different thickness (1000, 2700, 4000) A° temperature (293-373) °K are studies the electrical properties before and after annealing. The result show decrease D.0 conductivity and increasing the activation energy Eat.

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Publication Date
Sat Apr 30 2022
Journal Name
Iraqi Journal Of Science
Evaluate the Effect of Relative Humidity in the Atmosphere of Baghdad City urban expansion Using Remote Sensing Data
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The effects of land use/cover change are recognized as one of the challenges facing humans in the twenty-first century. In contrast to less developed regions, its characteristics are characterized by a variety of climatic conditions. The changes result in “Urban Heat Island”, in which the temperature in cities is higher than the temperature in the rest of the country. By monitoring the city of Baghdad for a short period, Baghdad's urbanization progressed quickly, which negatively affected the region’s climate through the decreasing of agricultural lands surrounding the area. Understanding the extent of effects on the environment is critical for long-term development. Climate change and environmental cleanup include making the right

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Publication Date
Thu May 28 2020
Journal Name
Iraqi Journal Of Science
Application of the Two Rowed Weyl Module in the Case of Partitions (7,7) and (7, 7) / (1, 0)
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The purpose of this paper is to study the application of Weyl module’s resolution in the case of two rows which will be specified in the partitions (7, 7) and (7, 7) / (1, 0), using the homological Weyl (i.e. the contracting homotopy and place polarization).

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Publication Date
Mon Jan 01 2007
Journal Name
Basrah Journal Of Veterinary Research
Some anatomical and Histological observation on the pineal gland in an Endogenous Moorhen (Gallinula chloro)
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Publication Date
Mon Jul 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
Wells location effect on the underground gas storage in UM ERadhuma Formation-Ratawie oil field
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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Estimate the Parallel System Reliability in Stress-Strength Model Based on Exponentiated Inverted Weibull Distribution
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Abstract<p>In this paper, we employ the maximum likelihood estimator in addition to the shrinkage estimation procedure to estimate the system reliability (<italic>R<sub>k</sub> </italic>) contain <italic>K<sup>th</sup> </italic> parallel components in the stress-strength model, when the stress and strength are independent and non-identically random variables and they follow two parameters Exponentiated Inverted Weibull Distribution (EIWD). Comparisons among the proposed estimators were presented depend on simulation established on mean squared error (MSE) criteria.</p>
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