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.
Various Hall Effects have been successfully observed in samples of n-type indium antimonide with values for conductivity, energy gap, Hall mobility and Hall coefficient all agreeing with theory. A particular interest in developing a method for obtaining accurate values of carrier concentrations in semiconductor samples has been fulfilled with an experimental result of (1.6×1016 cm-3 ±10.7%) giving a percentage difference of (6.7%) to a quoted value of (1.5×1016cm-3) at (77K) using an (80mW C.W. CO2) laser beam at (10.6μm) to illuminate a similar sample of n-type indium antimonide, an "Optical" Hall effect has been observed. Although some doubt has been raised as to the validity of effect i.e. "thermal" rather than "Optical", values o
... Show MoreBackground: The problem of difficult gallbladder is not clearly defined and associated with real missing of therapeutic approaches that decreased morbidity. Moreover, the difficult gallbladder was reported as a contributing risk factor for biliary injury due to raised difficulty in surgical dissection within Calot’s triangle. The aim of this study is to determine the surgical outcomes of the open fundus-first cholecystectomy in lowering the rate of lethal intraoperative risks.
Subjects and Methods: Our prospective study conducted during the period of January 2019 to December 2022 at Ibn Sina specialized hospital, Khartoum, Sudan, for two hundred and fifty-three patients underw
... Show MoreThe researchers reached many conclusions, the most important of which was the distinction of practitioners of sports activity with high degrees in the trait (social). At the same time, it was low in the trait (aggression –restraint-desisting) and non-practitioners were distinguished by sports activity with high degrees in the trait (aggression –restraint-desisting). In contrast, the degree was low in the trait (social), and there were significant differences in favor of practitioners of the activity of the athlete, Through the conclusions, the researchers recommend the need for university students to practice sports activities because of their positive impact on their health in general and on the deve
... Show MoreSuggested in this study the introduction of monomers have the ability to interact with polyester Rzn way confused or Alchapak Vodev polycarbonate first Almiaal acrylate ????? grains and offered models for high temperature and for a period of time of 40 days and absorbance and penetration and after color changes resulting from the storage heat higher using shades where models were extractedthermal storage and take measurements and then returned periodically results were consistent with theoretical expectations and mixing