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.
The brain's magnetic resonance imaging (MRI) is tasked with finding the pixels or voxels that establish where the brain is in a medical image The Convolutional Neural Network (CNN) can process curved baselines that frequently occur in scanned documents. Next, the lines are separated into characters. In the Convolutional Neural Network (CNN) can process curved baselines that frequently occur in scanned documents case of fonts with a fixed MRI width, the gaps are analyzed and split. Otherwise, a limited region above the baseline is analyzed, separated, and classified. The words with the lowest recognition score are split into further characters x until the result improves. If this does not improve the recognition s
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In this paper, Bayes estimators for the shape and scale parameters of Weibull distribution have been obtained using the generalized weighted loss function, based on Exponential priors. Lindley’s approximation has been used effectively in Bayesian estimation. Based on theMonte Carlo simulation method, those estimators are compared depending on the mean squared errors (MSE’s).
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Objectives:This study aimed to identify women perception and experience regarding family planning(FP) methods
Methodology:Descriptive cross-sectional hospital based study,was conducted at Omer Sawi teaching hospital,from august to September 2019.Sample of 320 women, were selected randomly after their agreement.Data were collected through interview questionnaire and analyzed using a statistical package for social sciences (SPSS)and descriptive and inferential statistical methods were used.With accepted P.< 0.05.for the correlation significant.
Results:Age group between 21-25 years represent (53.1%),most common education levels were secondary school 56%.Majority of women had 2-5 children.Half of the wo
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This research includes the synthesis of new bis-Schiff bases linked to different imide cycles. There were some steps involved in the synthesis of the novel Schiff bases with succinimide, phthalimide, tetrachlorophthalimide, and tetrabromophthalimide cycles. The first step involved the preparation of 4,4`-bis[(4-aminophenyl) methyl benzylidene]tolidine (1) via the condensation reaction of 3,3'-dimethyl-(1,1'-biphenyl)-4,4'-diamine with 4-amino acetophenone. In the second step, compound 1 reacted with various cyclic anhydrides, affording bis-amic acid Schiff bases 2-5. In the third step, the products 2-5 were dehydrated using the fusion method to prod
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In this paper, the ability of using corn leaves as low-cost natural biowaste adsorbent material for the removal of Indigo Carmen (IC) dye was studied. Batch mode system was used to study several parameters such as, contact time (4 days), concentration of dye (10-50) ppm, adsorbent dosage (0.05-0.25) gram, pH (2-12) and temperature (30-60) oC. The corn leaf was characterized by Fourier-transform infrared spectroscopy device before and after the adsorption process of the IC dye and scanning electron microscope device was used to find the morphology of the adsorbent material. The experimental data was imputing with several isotherms where it fits with Freundlich (R2 = 0.9
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The ferric oxide nanoparticles (Fe2O3) which are deposited at interface which is related to hole collecting buffer layer [poly(3,4-ethyl-enedioxythiophene): poly(styrene-sulfonate) (PEDOT: PSS)] as well as regioregular poly(3-hexyl-thiophene): Zinc oxide nanoparticles (P3HT): (ZnO) active layer have been considerable increasing the performance of solar cell. Also, the solar cell devices have been fabricated with a weight ratio of 1:0.7, 1:0.8, 1:0.9 and 1:1 of P3HT and ZnO, respectively. In addition, photo physical characteristics regarding such devices with different value of the weight ratio were examined. This work is indicating that the absorption spectrum related to blend will be broad
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In this work, linear and nonlinear optical properties of two types of Iraqi heavy crude oil extracted from fields in southern Iraq were determined. The nonlinear optical properties were measured utilizing Z-scan technology with He-Ne laser at 632.8 nm. It was found that nonlinear refractive index (NLR) values for the Basra and Kut heavy crude oil samples are 6.34381×10-4 and 8.25108×10-4 cm2/mW, respectively, while those for the nonlinear absorption coefficient (NLA) are 2.68942×10-5 and 2.58874×10-5 , respectively. These results showed that the two samples with linear and nonlinear optical properties can be used in optics field applications as
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Polypyrrole/silver (PPy/Ag) nanocomposites was synthesized via a chemical oxidative method. The AFM analysis is performed to study the surface roughness, morphology and size distribution of the PPy particles and PPy-ag nanocomposites. The results indicated that as the concentration of Ag in the nanocomposite increases, the roughness also increases. The size of nanoparticles was also evaluated and found in the range of 15 nm to 125 nm. The PPy/Ag nanocomposites exhibited an effectiveness against Gram-negative Escherichia coli showing an inhibition zone of 4mm and displayed poor efficacy against Gram-positive Staphylococcus aureus. Based on given adequate antibacterial characteristics of PPy/Ag nanocomposites, it can be identified as a pro
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