The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Earnings Quality, As for the second model, it was adopted on the model (Jones, 1999) modified by (Dechow et al. ,1995) to measure the Earnings Quality by measuring the total, optional, and non-optional dues. The presence of quality auditing for audit firms and audit firms that audited the research sample companies and there are statistically significant indications about the practice of some Iraqi companies listed on the Iraq Stock Exchange for profit management But in varying proportions and the absence of a statistically significant impact of the auditing quality metrics on the Earnings Quality in companies listed on the Iraq Stock Exchange.
The research aims to clarify the role of the main variable represented by the four dimensions of entrepreneurial behavior (creative, risk-taking, seizing opportunities, proactivity), in Reducing the dependent variable of organizational anomie with the dimensions (Organizational Normlessness, Organizational Cynicism, Organizational Valuelessness).
The experimental, analytical method was adopted in the completion of the research, and an intentional sample of (162) individuals in the administrative levels (higher and middle) in the factory was taken. The questionnaire was also adopted as the main tool, which
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Abstract The study aimed at reviewing translation theories proposed to address problems in translation studies. To the end, translation theories and their applications were reviewed in different studies with a focus on issues such as critical discourse analysis, cultural specific items and collocation translation.
The great scientific progress has led to widespread Information as information accumulates in large databases is important in trying to revise and compile this vast amount of data and, where its purpose to extract hidden information or classified data under their relations with each other in order to take advantage of them for technical purposes.
And work with data mining (DM) is appropriate in this area because of the importance of research in the (K-Means) algorithm for clustering data in fact applied with effect can be observed in variables by changing the sample size (n) and the number of clusters (K)
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Background: This study was performed to determine the effect of aging of different types of composite material restorations on: Shear bond strength (SBS) to light cure and no mix chemical cure orthodontic adhesives with sapphire bracket and the debonding failure sites. Materials and methods: One hundred forty four composite disks were made from three different composite resin materials which are: 3M Filtek Z250, 3M filtek Z350 and 3M Valux plus, each group with (48) disks each, then according to the duration of storage each group was subdivided into two equal groups one of them stored for one day and the other was stored for one month, then each group was further subdivided into two equal subgroups with (12) disks each one bonded with ligh
... Show MoreThis study aims to investigate the degree of practicing the motivated classroom evaluation environment for learning and its relationship to different feedback patterns. To achieve the objectives of the study, the correlational descriptive research design was employed. A questionnaire was constructed consisting of two parts: the classroom evaluation environment (13) items, and feedback patterns (24) items on a five-point scale. The psychometric properties of the questionnaire were verified in terms of validity and reliability. The questionnaire was applied to a sample of (265) male and female teachers who work in the second cycle schools for grades (5-10) of basic education in all academic majors in the Governorate of Muscat in the Sultan
... Show MoreMany researchers ' views about class selectors popular theatre in the world, whom he found in political deals popular presentations while others in comedy shows or dealing with social problems, or simply build a direct pattern of relationship between actors and audience were popular, and certainly the Iraqi popular theatre has its own parameters, structural differences result of Iraqi society at all levels, so the researcher found the search problem is to answer the question that (what are category classes Or within the category of Iraqi popular theatrical-in the play of - the string and the bird which un – example ) , then select the aim has his research of detecting those parameters, and search scientific significance as to scholars
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Christianity rejected abortion, since its inception, it took a luck against abortion, although there is no mention of it in the Bible, as there is no explicit text for abortion in the Old or New Testament and that the early Christians considered abortion a sin in all stages, and beliefs included abortion as an act of murder. What is forbidden in the Ten Commandments is “Thou shalt not kill”, and it is understood that killing here is either plundering one’s personal life (suicide) or stealing another person’s life (killing), or stealing the life of a person who has not yet been born (aborting fetuses). Based on the above, it was necessary for individuals to search for (Abortion in the Christian Religion / Descriptive Study) The resea
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