Preferred Language
Articles
/
jpgiafs-923
The effect of Auditing Quality on the Earnings Quality: (An applied research in a sample of private joint stock companies listed on the Iraq Stock Exchange)
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Sep 05 2010
Journal Name
Baghdad Science Journal
The susceptibility test of vaginal yeasts and their relationship with the age in Iraqi women
...Show More Authors

This study aims to isolate the pathogenic yeasts from genital tract and investigate their relationship with the age .The results clarified that the most pathogenic yeast isolated from genital tract was Candida albicans , also the results of C.albicanas isolates susceptibility test, to different antifungal revealed that they were sensitive to Miconazole, Ketoconazole and Clotrimazol and were resistant to Nystatin and Grisofulvin. The study of relationship of vaginal infection with the age showed that the incidence of infection with Candida was high among females age group (19-39 years).

View Publication Preview PDF
Crossref
Publication Date
Thu Jul 18 2024
Journal Name
Herança
Heresy and Hypocrisy of the Church: A Marxist Analysis of Okezie Nwoka's God of Mercy
...Show More Authors

Hypocrisy is found in various aspects of life, whether in religion, politics, or social parts. Hence, some of the church's hypocrisy is an outcome of different ups and downs in life. Starting with the problem in the novel, some of the hypocritical pastors engaged in an immense role in affecting the folk's lives because they persuaded people that God ordered them to do so. To accomplish their personal interests, the abusive monks disguise their verbal speech, smiles, and fine clothes like mild sheep to delusional followers, leaving them with guilt, shame, and spiritual scars. The present study aims to examine the hypocrisy and heresy of the church as portrayed in Okezie Nwoka's novel entitled God of Mercy. It reflects the source of

... Show More
View Publication Preview PDF
Clarivate Crossref
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Role socialization family erroneous and its impact on criminal behavior
...Show More Authors

The correct and sincere process of socialization is working on appropriate social climate in
which this process is the provision, and the climate is achieved in the presence of a positive
environment free of negatives and contradictions, but when there is a socialization processes
inadequate and contradictory was not based on the principles of punishment and reward nor a
balance between methods soft and intensity of treatment and interaction with small and
adolescent does not require intensive social care formulas do not create the conditions
essential items required by the successful and effective socialization, the young and the young
people who are going through in such Altanisah and educational operations will be

... Show More
View Publication Preview PDF
Publication Date
Wed May 10 2017
Journal Name
Journal Of The College Of Languages (jcl)
Technical methods in foreign language teaching as a new method in foreign language learning
...Show More Authors

Unter dem Titel " Technische Methoden im Fremdsprachunterricht als eine neueste Methode im Fremdsprachlernen, die Spiele als Muster"

versteht man, dass die Forschung  sich mit einer neuen Methoden im Fremdsprachunterricht beschäftigt. Von den neuen Methoden im Unterricht sind die Spiele. So man sieht  in den letzten Jahren viele Artikel zum Thema Spiele im Fremdsprschunterricht. Davon gehen wir aus, dass die Spiele im Unterricht eine groβe Rolle spielt, denn diese Methode macht Lust, Spaβ im Lernenprozeβ. Die Spiele im Unterricht bezeichnen als ein Mittel, um Unterricht etwas Schönes , Nützliches und Lebendigs zu sein. Die Spiele sind vielfälltig und unterscheidet sich nach den Themen und Materialien. In dieser F

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Medical evidence in matters of proof between Sharia and law: A model
...Show More Authors

Praise be to God, prayer, and peace be upon the Messenger of Allah and his God and his companions. The field of the judiciary to prove or invalidate some cases in the field of proof of descent and attachment to the plaintiff or exile, and other legal and judicial issues, especially in this era where the spread of previously unknown evidence, such as DNA, which was discovered in 1953, and the genetic fingerprint discovered 1984, blood analysis and a Saliva, sweat, poetry, etc. in the field of forensic evidence, in forensic medicine or medical expertise, it can be used to identify the killer, or verify his identity, using all the evidence in the scene, such as a point of blood or sweat, and the like So, as well as to prove the lineage is u

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
A Survey on Arabic Text Classification Using Deep and Machine Learning Algorithms
...Show More Authors

    Text categorization refers to the process of grouping text or documents into classes or categories according to their content. Text categorization process consists of three phases which are: preprocessing, feature extraction and classification. In comparison to the English language, just few studies have been done to categorize and classify the Arabic language. For a variety of applications, such as text classification and clustering, Arabic text representation is a difficult task because Arabic language is noted for its richness, diversity, and complicated morphology. This paper presents a comprehensive analysis and a comparison for researchers in the last five years based on the dataset, year, algorithms and the accuracy th

... Show More
Scopus (14)
Crossref (4)
Scopus Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
peridos for transversal coincidence maps on compact manifolds with a given cohomology
...Show More Authors

View Publication Preview PDF
Publication Date
Wed Jun 01 2022
Journal Name
Iraqi Journal Of Industrial Research (ijoir)
Biofuel Production and Its Impact on Global Food Security: A Review Article
...Show More Authors

The aim of this study is to shed light on the importance of biofuels as an alternative to conventional energy, in addition to the importance of preserving agricultural crops, which are the main source of this fuel, to maintain food security, especially in developing countries. The increase in global oil prices, in addition to the fear of global warming, are among the main factors that draw the world’s attention to searching for alternative sources of traditional energy, which are sustainable on the one hand, and on the other hand reduce carbon emissions. Therefore, the volume of global investment in renewable energy in general, and in liquid biofuels and biomass in particular, has increased. Global fears emerged that the excessive convers

... Show More
Preview PDF
Publication Date
Mon Jul 01 2019
Journal Name
International Journal Of Swarm Intelligence Research
A New Strategy Based on GSABAT to Solve Single Objective Optimization Problem
...Show More Authors

This article proposes a new strategy based on a hybrid method that combines the gravitational search algorithm (GSA) with the bat algorithm (BAT) to solve a single-objective optimization problem. It first runs GSA, followed by BAT as the second step. The proposed approach relies on a parameter between 0 and 1 to address the problem of falling into local research because the lack of a local search mechanism increases intensity search, whereas diversity remains high and easily falls into the local optimum. The improvement is equivalent to the speed of the original BAT. Access speed is increased for the best solution. All solutions in the population are updated before the end of the operation of the proposed algorithm. The diversification f

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Sun Jun 30 2024
Journal Name
Iraqi Journal Of Science
Gray-Scale Image Compression Method Based on a Pixel-Based Adaptive Technique
...Show More Authors

     Today in the digital realm, where images constitute the massive resource of the social media base but unfortunately suffer from two issues of size and transmission, compression is the ideal solution. Pixel base techniques are one of the modern spatially optimized modeling techniques of deterministic and probabilistic bases that imply mean, index, and residual. This paper introduces adaptive pixel-based coding techniques for the probabilistic part of a lossy scheme by incorporating the MMSA of the C321 base along with the utilization of the deterministic part losslessly. The tested results achieved higher size reduction performance compared to the traditional pixel-based techniques and the standard JPEG by about 40% and 50%,

... Show More
View Publication
Scopus (2)
Crossref (2)
Scopus Crossref