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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)
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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.

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Publication Date
Tue Jun 01 2021
Journal Name
Periodicals Of Engineering And Natural Sciences
Steganography using dual tree complex wavelet transform with LSB indicator technique
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Image steganography is undoubtedly significant in the field of secure multimedia communication. The undetectability and high payload capacity are two of the important characteristics of any form of steganography. In this paper, the level of image security is improved by combining the steganography and cryptography techniques in order to produce the secured image. The proposed method depends on using LSBs as an indicator for hiding encrypted bits in dual tree complex wavelet coefficient DT-CWT. The cover image is divided into non overlapping blocks of size (3*3). After that, a Key is produced by extracting the center pixel (pc) from each block to encrypt each character in the secret text. The cover image is converted using DT-CWT, then the p

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Publication Date
Tue Mar 17 2015
Journal Name
Iraq Agriculture Journal.
Abelmoschus esculentus استخلاص وتنقية بروتييز قرنات البامية المحلية
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This study aimed to extract, purify, and characterize the protease of local Okra Abelmoschus esculentus pods. The extraction process was conducted using ten extraction solutions with different pH and ionic strength values. Phosphate buffer solution with (pH 7, 0.05M, containing 2% sodium chloride) gave the highest activity which was (7.2 Unit/ml) as compared to other solutions, which ranged from 0.8-5.9 Unit/ml. The extracted enzyme purified by several stages. Being, precipitation by gradual addition of Ammonium sulphate from 20 to 85% saturation, then the precipitated enzyme was dialyzed and fractionated through DEAE-Cellulose (22X1.1cm), the enzymic fractions were pooled. The specific activity, purification fold and the enzyme yield value

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
المحددات الاقتصادية والاجتماعية للبطالة في السودان -دراسة قياسية باستخدام انحدار المركبات الرئيسة للمدة (1981-2015م)
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Considering the magnitude of its economic, social and political impact, unemployment represents a crucial challenge confronting the majority of the countries of the world. The problem of the study was the high rates of unemployment in Sudan and the inability of economic growth rates to keep pace with the steady increases in unemployment rates during the study period. This study aimed to identify the economic and social variables influencing unemployment rate in Sudan, in addition to measuring the impact of these variables over the period (1981-2015). Data were collected from databases of the World Bank and Atlas of the World's data .The study hypothesized the presence of statistically significant and direct relationship between u

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Steganography and Cryptography Techniques Based Secure Data Transferring Through Public Network Channel
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Attacking a transferred data over a network is frequently happened millions time a day. To address this problem, a secure scheme is proposed which is securing a transferred data over a network. The proposed scheme uses two techniques to guarantee a secure transferring for a message. The message is encrypted as a first step, and then it is hided in a video cover.  The proposed encrypting technique is RC4 stream cipher algorithm in order to increase the message's confidentiality, as well as improving the least significant bit embedding algorithm (LSB) by adding an additional layer of security. The improvement of the LSB method comes by replacing the adopted sequential selection by a random selection manner of the frames and the pixels wit

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Publication Date
Fri Dec 30 2016
Journal Name
Al-kindy College Medical Journal
Deep Vein Thrombosis Predisposing Factors Analysis Using Association Rules Mining
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Background: DVT is a very common problem with a very serious complications like pulmonary embolism (PE) which carries a high mortality,and many other chronic and annoying complications ( like chronic DVT, post-phlebitic syndrome, and chronic venous insufficiency) ,and it has many risk factors that affect its course, severity ,and response to treatment. Objectives: Most of those risk factors are modifiable, and a better understanding of the relationships between them can be beneficial for better assessment for liable pfatients , prevention of disease, and the effectiveness of our treatment modalities. Male to female ratio was nearly equal , so we didn’t discuss the gender among other risk factors. Type of the study:A cross- secti

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Publication Date
Tue Feb 16 2016
Journal Name
The Iraqi Journal Of Agricultural Sciences
MEASURING VIBRATION AT TRACTOR PLATFORM , STEERING WHEEL AND SEAT EFFECTIVE AMPLITUDE TRANSMISSIBILITY FACTOR DURING OPERATION TILLAGE
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Field experiment conducted to measure vibrations on three axes longitudinal X, lateral Y and vertical Z on steering wheel, platform tractor and vertical vibration in seat tractor and seat effective amplitude transmissibility (SEAT) factor during operation tillage in silt clay loam soil with depth 18 cm in Baghdad. Split – split plot design under randomized complete block design with three replications least significant design 5 % used. Three factor were used in this experiment included two types of plows included chisel and disc plows which represented main plot, three tires inflation pressure was second factor included 1.1 ,1.8 and 2.7 bar, and three forward speeds of the tillage was third factor included 2.35 , 4.25 and 6.50 km/hr. Resu

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Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
Data Mining Techniques for Iraqi Biochemical Dataset Analysis
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This research aims to analyze and simulate biochemical real test data for uncovering the relationships among the tests, and how each of them impacts others. The data were acquired from Iraqi private biochemical laboratory. However, these data have many dimensions with a high rate of null values, and big patient numbers. Then, several experiments have been applied on these data beginning with unsupervised techniques such as hierarchical clustering, and k-means, but the results were not clear. Then the preprocessing step performed, to make the dataset analyzable by supervised techniques such as Linear Discriminant Analysis (LDA), Classification And Regression Tree (CART), Logistic Regression (LR), K-Nearest Neighbor (K-NN), Naïve Bays (NB

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Publication Date
Mon Mar 01 2021
Journal Name
Iraqi Journal Of Physics
Linear and Non-Linear Optical Properties for Organic Semiconductor (CuPc) Thin Films
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Thin films of CuPc of various thicknesses (150,300 and 450) nm have been deposited using pulsed laser deposition technique at room temperature. The study showed that the spectra of the optical absorption of the thin films of the CuPc  are two bands of absorption one in the visible region at about 635 nm, referred to as Q-band, and the second in ultra-violet region where B-band is located at 330 nm. CuPc thin films were found to have direct band gap with values around (1.81 and 3.14 (eV respectively. The vibrational studies were carried out using Fourier transform infrared spectroscopy (FT-IR). Finally, From open and closed aperture Z-scan data non-linear absorption coefficient and non-linear refractive index have been calculated res

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
Understanding Inclusion (National and International Perspective)
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Abstract

There have been a number of positive developments in inclusive education in many different countries, recognizing that all students, including those with disabilities, have a right to education. Around the world, educators, professionals, and parents are concerned about including children with disabilities in mainstream schools along with their peers. As a result of this trend, a number of factors are contributing, including the increasing importance of education in achieving social justice for pupils with special education needs; the right of individuals with disabilities to attend mainstream schools together with their typically developing peers; the benefit of equal opportunities for everyone in achie

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Publication Date
Thu Sep 08 2022
Journal Name
Mathematical Statistician And Engineering Applications
δ-Semi Normal and δ-Semi Compact Spaces
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In this paper by using δ-semi.open sets we introduced the concept of weakly δ-semi.normal and δ-semi.normal spaces . Many properties and results were investigated and studied. Also we present the notion of δ- semi.compact spaces and we were able to compare with it δ-semi.regular spaces

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