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 social tolerance is one of the important variables in personality; it helps growth and development of individual's personality. Theories and the students affirmed that social Tolerance affects the society growth and development as well.
The presents study aims:
1. Estimating the social Tolerance for Baghdad College students.
2. Realizing how College students vary in social Tolerance according to:
Sex, (Male, Female) ٍSpecialization (Scientific, Humanity).
3. Realizing the nature of relationship between social Tolerance of College students and father and mother styles. To achieve this research goals the researcher established parameter (scale) for social Tolerance applied to sample of (500) students male and female. Th
Esterification considers the most important reaction in biodiesel production. In this study, oleic acid was used as a suggested feedstock in order to study and simulate production of biodiesel. The batch esterification reaction of oleic acid was carried out at various operating conditions; temperature from 40 to 70 °C, ethanol to oleic acid molar ratio from 3/1 and 6/1 and a reaction time up to 180 min.
The catalyst used was prepared NaY zeolite, which is added to the reaction mixture as 2, 5 and 10 wt.% of oleic acid.
The results show that the optimum conditions, gives 0.81 conversion of oleic acid, were 6/1 molar ratio of ethanol/oleic acid, 5 wt.% NaY relative to initial oleic acid, 70°C and 60 minutes. The activation energy o
In this work, diamond-like carbon (DLC) thin films were prepared from Cyclohexane. Thin films were deposited on quartz substrate by atmospheric pressure Argon plasma jet system. The plasma jet system was applying high voltage sinusoidal waves of frequency 28 kHz and potential difference of 7.5kV peak to peak across the electrodes. The effect of annealing at 400, 500 and 600 °C under vacuum for two hours on optical properties and structural properties of the DLC thin films were investigated. This effect was clarified by X-ray diffraction (XRD), FTIR, UV-Visible absorption, Scanning Electron Microscopy (SEM) and Raman Spectroscopy. The X-ray diffraction patterns for the annealing DLC thin films show two broad peaks at 2θ, 26.62° and 51.58
... Show MoreThis research focuses on the synthesis of carbon nanotube (CNT) and Poly(3-hexylthiophene) (P3HT) (pristine polymer) with Ag doped (CNT/ P3HT@Ag) nanocomposite thin films to be utilised in various practical applications. First, four samples of CNT solution and different ratios of the polymer (P3HT) [0.1, 0.3, 0.5, and 0.7 wt.%] are prepared to form thin layer of P3HT@CNT nanocomposites by dip-coating method of Ag. To investigate the absorption and conductivity properties for use in various practical applications, structure, morphology, optical, and photoluminescence properties of CNT/P3HT @Ag nanocomposite are systematically evaluated in this study. In this regard, the UV/Vis/NIR spectrophotometer in the wavelength range of 350 to 7
... Show MoreCircular data (circular sightings) are periodic data and are measured on the unit's circle by radian or grades. They are fundamentally different from those linear data compatible with the mathematical representation of the usual linear regression model due to their cyclical nature. Circular data originate in a wide variety of fields of scientific, medical, economic and social life. One of the most important statistical methods that represents this data, and there are several methods of estimating angular regression, including teachers and non-educationalists, so the letter included the use of three models of angular regression, two of which are teaching models and one of which is a model of educators. ) (DM) (MLE) and circular shrinkage mod
... Show MoreNaproxen is a non steroidal anti inflammatory and antipyretic drug which has local irritation effect on the stomach, and unpleasant taste, besides bad flowability and light sensitivity .The drug was prepared as microcapsules by complex coacervation method using acacia-gelatin coating materials , and aqueous colloid polymer dispersion method ( ACPD ), using ethyl cellulose and sodium alginate coating materials . The results indicated that microcapsules prepared by 2:1 core:wall ratio is the best for both methods, with an average encapsulation efficiency (75%) and avarege yield (90%) .
Moreover the drug release was affected mainly by core : ratio ,pH enviroment and method of microenca
... Show MoreA new route of knoevenagel condensation for trans-3-(2-furyl)acroline with Rhodanine, Barbituric acid ,Thiazolidine-2,4-dione and 2-Thiohydantoin,in the presence of cetyltrimethylammoniumbromide(CTMAB) at room temperature in water .
Chemical resistance ceramic tiles and mortar to alkali solution are prepared and characterized in this study due to the lack of this kind of publications in ceramic literature. Most of the utilized materials are readily available raw materials and the other materials are available commercially. Physical and mechanical properties are measured and indicate that the prepared ceramic tile and mortars are competitive to traditional building materials. Chemical resistance test against alkali solution is also performed by subjecting test specimens to 10%NaOH liquid for two weeks. The results give no indication of chemical attack to specimens of ceramic tile and mortar. The results are discussed and important conclusions are drawn to encourage c
... Show MoreUsed cooking oil was undergoing trans-esterification reaction to produce biodiesel fuel. Method of production consisted of pretreatment steps, trans-esterification, separation, washing and drying. Trans-esterification of treated oils was studied at different operation conditions, the methanol to oil mole ratio were 6:1, 8:1, 10:1, and 12:1, at different temperature 30, 40, 50, and 60 º C, reaction time 40, 60, 80, and 120 minutes, amount of catalyst 0.5, 1, 1.5, and 2 wt.% based on oil and mixing speed 400 rpm. The maximum yield of biodiesel was 91.68 wt.% for treated oils obtained by trans-esterification reaction with 10:1 methanol to oil mole ratio, 60 º C reaction temperature, 80 minute reactio
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