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
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Evaluation of the Role of Interleukein-2 and Interleukein-4 in the Immunopathogenesis of Steroid Therapy Resistance in Iraqi Asthmatic Patients
...Show More Authors

Interleukins (IL-2 and IL-4) are increased in asthmatics and were reported to induce resistance to steroid therapy in some patients who fail to get benefit from glucocorticoids when used in full dose and for long period of time. In this context, the present study was conducted on Iraqi patients to provide additional laboratory mean, beside the clinical diagnosis, for the decision whether the asthma is steroid sensitive or resistant by monitoring the level of immunoglobulins, complement proteins and interleukins among asthmatic patients (steroid sensitive or resistant) and the possible contribution of other factors like age, sex and environments in the development of steroid resistance. A total number of 55 asthmatics and 28 normal subjec

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Oct 01 2015
Journal Name
Al–bahith Al–a'alami
Attitudes of the Iraqi Public towards the Propaganda Logic of Terrorist Organizations
...Show More Authors

                     The research entitled "the attitudes of Iraqi People towards the Logic Propaganda for Terrorist Organization such as Daash Regulation, as-Qaida, and Jabhat al-Nasra". It is a field study on the professors and the students of the College of Mass Media at Baghdad University in 2014.

                      After the global war on terrorism declared on September 11, 2011, the researcher finds it is important to study such subject as it threats the unity and sovereignty of Iraq especially after th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
Modern trends in the architecture of mosques in Jordan
...Show More Authors

This study analyzes the features of historical and modern mosques in Jordan compared to that of Amman. The architecture of the Jordanian mosques reflects the images of great ancient empires and kingdoms of Europe and the Middle East. This has happened due to the geographical position of the country. From the studies of historians and archaeologists, comparative analysis of planning solutions, the use of plastics and decor of the facades of mosques, and the literature on the construction methods of the mosques allow us to conclude that age-old traditions have been preserved through the establishment of mosques in both the countries. Besides, the emergence of new features in constructing mosques has been observed. We find the influence of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Oct 01 2023
Journal Name
Journal Of Advanced Pharmaceutical Technology & Research
Factors affecting on in vitro release of miconazole from in situ ocular gel
...Show More Authors

The reason for conducting this study is to prolong release of miconazole in the ocular site of action by ocular-based gels (OBGs) formulations. The formulation factors affecting on the release from OBG should be studied using various gelling agents in various concentrations to achieve the improvement in retention and residence time in response to prolonged release. In this study, the formulations were prepared using carbopol 940, pectin, sodium alginate, poloxamer 407, and poly(methacrylic acid) at 0.5%, 1%, and 1.5% w/v, respectively. Hydroxypropyl methylcellulose E5 (HPMC E5) 1% was added as thickening agent/viscosity builder. The formulation containing carbopol 940, pectin and sodium alginate at 1.5% w/v, displayed a noticable im

... Show More
View Publication
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Fri Oct 19 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Universities Governance Accourding to Incremental Approach for Strategic Decision
...Show More Authors

The research's purpose is to highlight the role that the Approach of the strategic decision play in universities' governorships, assuming that the universities' governorship are definite result that can be reached by modern universities through their active strategic decisions that they take based on the correct way of thinking and the appropriate entrance that achieve the strategic goal of these decisions. The current research depended on two curriculums necessitated by the research requirement which are the analytical description curriculum and compare curriculum, the field research was done in the (Baghdad and Al-Mustansiriya) universities, the samples that were selected were the president, assistants and members of the board'

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Oral And Maxillofacial Surgery, Medicine, And Pathology
Assessment of the extracapsular dissection of the benign parotid tumors, extending the literature
...Show More Authors

View Publication
Scopus (2)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Mon Mar 01 2021
Journal Name
Astronomy Letters
The Dichotomy of the Mass-radius Relation and the Number of Globular Clusters
...Show More Authors

View Publication
Scopus (4)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Economic Feasibility of the beekeeping project Using the method of mobile promiscuous
...Show More Authors

               An update of our research is the first to develop and reform the agricultural sector . and promoting production and productivity of this sector multi-sources , which is the management and beekeeping one source . Been applied to the style of beekeeping mobile promiscuous includes twentieth cell in the Iraqe project of mussiab . in which there exist a variety of crops and trees .

Experiment had proved successful and led to raise the level of npoduction of single Dell of the honey to 49 kg over the previous year and surpassed the average production percell in the province of Babylon , which the amount of 13.945 kg , another

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Sep 30 2013
Journal Name
Iraqi Journal Of Science
Protective Effect of Vitamin A against Oxidative Stress Caused by Methotrexate
...Show More Authors

Methotrexate (MTX), a folate antagonist agent, is mainly used in treatment of malignant tumors and autoimmune diseases. The present study was undertaken to determine whether antioxidant vitamin (vitamin A) could ameliorate methotrexate induced oxidative stress in male rabbits. Twenty male rabbits were randomly assigned into four groups. Group 1: control group, Group 2: MTX-treated group (received 20 mg/kg MTX intraperitoneally), Group 3: Vit.A treated group received 5000 IU Vit.A orally) and Group 4: MTX+Vit.A treated group received MTX 20 mg/kg plus 5000 IU vit.A). After 4 weeks of treatment, blood samples were collected by cardiac puncture to determine the serum malondialdehyde (MDA), as a good indicator for lipid peroxidation and

... Show More
Publication Date
Tue Jan 01 2019
Journal Name
Journal Of The College Of Languages (jcl)
Solzhenitsyn's Style of Artistic Research: Опыт стиля художественного исследования А.Солженицыным
...Show More Authors

 Aleksandr Isayevich Solzhenitsyn was born in 1918 in Kislovodsk. His father was educated, and despite his peasantry origin, he got a university degree. Unfortunately, however, Solzhenitsyn could not recognize his father, for he died before his birth.

Solzhenitsyn was accused of being an opponent to the Soviet Union due to his activities of that time. He was exiled to a forced labour camp for eight years, on the surroundings of Moscow. He spent three years in Kazakhstan, and was sent to the life exile. He was set free in 1956. He worked as a teacher in in rural schools in Vladimir and then in Rezhran. 

His greatest works were in the reign of Kherchov, and in 1962 appeared his story under the title of "One day in

... Show More
View Publication Preview PDF
Crossref