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.
Flavonoid-metal complexes from the medicinal plant, Chromolaena Odorata were synthesized in this study using a standard method. Flavonoid extracts complexes, namely Mn-flavonoid complex, Co-flavonoid complex, Zn-flavonoid complex, and Cd-flavonoid complex were characterized using Fourier-Transform Infrared spectroscopy technique (FT-IR). Based on IR data, it was observed that the complexes shifted to lower frequencieswhen compared with the extract, indicating the interaction of the C=O and O-H groups during the complex formation. It was observed that the complexes were synthesized at a certain condition, which is acidic,with pH values ranging from 2.11 to 3.68. The conductance values (Λm) of the complexes were fou
... Show More
(5)
(3)
Thin-walled members are increasingly used in structural applications, especially in light structures like in constructions and aircraft structures because of their high strength-to-weight ratio. Perforations are often made on these structures for reducing weight and to facilitate the services and maintenance works like in aircraft wing ribs. This type of structures suffers from buckling phenomena due to its dimensions, and this suffering increases with the presence of holes in it. This study investigated experimentally and numerically the buckling behavior of aluminum alloy 6061-O thin-walled lipped channel beam with specific holes subjected to compression load. A nonlinear finite elements analysis was used to obtain the
... Show More
(4)
Objectives: to assess chronic diseases patients’ knowledge toward stroke risk factors and warning signs, besides
determining the relationship between chronic diseases patients’ knowledge and their sociodemographical
characteristics.
Methodology: A descriptive study was carried out at public medical clinics which has started from December
2
nd, 2008 to August 8th, 2009. A purposive "non-probability" sample of (300) chronic diseases individuals who
were clients of Public Medical Clinics who have one or more of the following chronic diseases (hypertension,
diabetes mellitus, heart diseases, and previous stroke), in Baghdad city. The data were collected through the use
of a constructed questionnaire which consists
Four novel Schiff bases SB1 to SB4 as new aromatic compound not hydrolysed under ordinary conditions were synthesized in this study by condensation reactions between2,4dinitrophenylhydrazine: firstly with 2,4,4`-trihydroxybenzophenone to give SB1, secondly with 4hydroxybenzophenone to give SB2, thirdly with 4-dimethylaminobenzaldhyde to give SB3 and fourthly with 4-aminobenzaldehyde to give SB4. The molecular structures of these aromatic Schiff bases obtained were identified and characterized based on melting points, elemental analysis(CHN), FT-IR and UV-Visible spectra. The electronic absorption spectra of Schiff bases obtained were studied in the solvents of ethanol, DMF, water, chloroform, carbon tetrachloride and cyclohe
... Show MoreMWCNTs-OH was used to prepare a flexible gas sensor by deposition as a network on a filter cake using the method of filtration from suspension (FFS). The morphological and structural properties of the MWCNTs network were characterized before and after exposure to Freon gas using FTIR spectra and X-ray diffractometer, which confirmed that the characteristics of the sensor did not change after exposure to the gas. The sensor was exposed to a pure Freon134a gas as well as to a mixture of Freon gas and air with different ratios at room temperature. The experiments showed that the sensor works at room temperature and the sensitivity values increased with increasing operating temperature, to be 58% unt
... Show More
(4)
(5)
Tin dioxide (SnO2) were mixed with (TiO2 and CuO) with concentration ratio (50, 60, 70, 80 and 90) wt% films deposited on single crystal Si and glass substrates at (523 K) by spray pyrolysis technique from aqueous solutions containing tin (II) dichloride Dihydrate (SnCl2, 2H2O), dehydrate copper chloride (CuCl2.2H2O) and Titanium(III) chloride (TiCl3) with molarities (0.2 M). The results of electrical properties and analysis of gas sensing properties of films are presented in this report. Hall measurement showed that films were n-type converted to p- type as titanium and copper oxide added at (50) % ratio. The D.C conductivity measurements referred that there are two mechanisms responsible about the conductivity, hence it possess two act
... Show More
Liquid-Liquid Extraction of Cu(II) ion in aqueous solution by dicyclohexyl-18-crown-6 as extractant in dichloroethane was studied .The extraction efficiency was investigated by a spectrophometric method. The reagent form a coloured complex which has been a quantitatively extracted at pH 6.3. The method obeys Beer`s law over range from (2.5-22.5) ppm with the correlation coefficient of 0.9989. The molar absorptivity the stoichiometry of extracted complex is found to be 1:2. the proposed method is very sensitive and selective.
This paper introduces an experimental study on the behavior of confined concrete filled aluminum tubular (CFT) column to improve strength design, ductility and durability of concrete composite structures under concentrically loaded in compression to failure. To achieve this: seven column specimens with same concrete diameter 100mm and without steel reinforcement have been examined through experimental testing, which are used to study the effects of the thickness of the aluminum tube encased concrete ( thickness : 0mm, 2mm, 3mm, 4mm and 5mm with same length of column 450mm), length of column (thickness 5mm and length of column 700mm) and durability (thickness 5mm and length of column 450mm) on the structural behavior of &
... Show MoreA small number of researches were done in the design and synthesis of enkephalin analogues that are able to resist degradation effect of proteolytic enzymes with good bioavailability and half-lives.Through studying structure activity relationships we tried to incorporate phthalyl group, tryptophan and lysine amino acids in different positions in the basic backbone structure of the naturally occurring opioid Leu5- and Met5- enkephalin, in the hope that such insertion of these amino acids could induce interesting addition in the biological activity of these analogues with enhancement of their bioavailability, in addition to decrease side effects as addiction liability.
These synthesized peptides are: