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.
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
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Diesel engine oil was subjected to thermal oxidization (TO) for six periods of time (0 h, 24 h, 48 h, 72 h, 96 h, and 120 h) and was subsequently characterized by terahertz time domain spectroscopy (THz-TDS). The THz refractive index generally increased with oxidation time. The measurement method illustrated the potential of THz-TDS when a fixed setup with a single cuvette is used. A future miniaturized setup installed in an engine would be an example of a fixed setup. For the refractive index, there were highly significant differences among the oxidation times across most of the 0.3–1.7 THz range.
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The combination of carbon nanotubes (CNT) and conducting polymers offers an attractive route for the production of novel compounds that can be used in a variety of applications such as sensors, actuators, and molecular scale electronic devices. In this work, functionalized multiwall carbon nanotubes (f-MWCNTs) were added in different load ratios (3 wt%, 5 wt% and 10 wt%) to thiophen (PTh) polymer to procedure PTh/CNTs nanocomposite and deposited on porous silicon substrate by electropolarization. Photoconductive detectors were fabricated using PTh/f-MWCNTs matrix to work in the near region and middle IR regions. These detectors were illuminated by semiconductor laser diode wavelength of 808(nm) and Nd-YAG laser of wavelength 1064 (n
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In this study, nano TiO2 was prepared with titanium isopropoxide (TTIP) as a resource to titanium oxide. The catalyst was synthesized using phosphotungstic acid (PTA) and, stearyl trimethyl ammonium bromide (STAB) was used as the structure-directing material. Characterization of the product was done by the X-ray diffraction (XRD), X-ray fluorescent spectroscopy (XRF), nitrogen adsorption/desorption measurements, Atomic Force Microscope (AFM) and Fourier transform infrared (FTIR) spectra, were used to characterize the calcined TiO2 nanoparticles by STAB and PWA. The TiO2 nanomaterials were prepared in three crystalline forms (amorphous, anatase, anatase-rutile). The results showed that the nanoparticles of anatase TiO2 have good cata
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The inefficient use of spectrum is the key subject to overcome the upcoming spectrum crunch issue. This paper presents a study of performance of cooperative cognitive network via hard combining of decision fusion schemes. Simulation results presented different cooperative hard decision fusion schemes for cognitive network. The hard-decision fusion schemes provided different discriminations for detection levels. They also produced small values of Miss-Detection Probability at different values of Probability of False Alarm and adaptive threshold levels. The sensing performance was investigated under the influence of channel condition for proper operating conditions. An increase in the detection performance was achi
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Colorectal cancer (CRC) is the most common gastrointestinal malignancy and one of the top ten common cancers worldwide with approximately 2 million cases. There are multiple risk factors that could lead to CRC emergence; of which are genetic polymorphisms. Excision repair cross-complementing group 2 (ERCC2) gene encodes for ERCC2 enzyme which plays a crucial role in maintaining genomic integrity by removing DNA adducts. Several studies suggested that there could be a link between genetic polymorphisms of ERCC2 gene and the risk of CRC development. Hence the present study aims to validate the relationship between the following ERCC2 single nucleotide polymorphisms (rs13181, rs149943175, rs530662943, and rs1799790) and CRC susceptibility. A t
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Background: Calcaneus is a spongy cancellous bone with rich blood supply , its fracture heals more rapidly providing no occurrence of infection and soft tissue injury around ,no gross malposition of fragments. The associated pain leads to a major impairment in life quality. The aim of treatment for calcaneal fractures is the decrease of pain and rebuilding of walking ability for patients with normal foot shape and the ability to wear normal foot wear. To reduce complications, a minimally invasive technique for the treatment of displaced intra-articular fractures of the calcaneus was preferred to use.
The purpose of this study was to determine whether the closed reduction and percutaneous K. wire fixation of displ
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A roundabout is a highway engineering concept meant to calm traffic, increase safety, reduce stop-and-go travel, reduce accidents and congestion, and decrease traffic delays. It is circular and facilitates one-way traffic flow around a central point. The first part of this study evaluated the principles and methods used to compare the capacity methods of roundabouts with different traffic conditions and geometric configurations. These methods include gap acceptance, empirical, and simulation software methods. Previous studies mentioned in this research used various methods and other new models developed by several researchers. However, this paper's main aim is to compare different roundabout capacity models for acceptabl
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During the last few years, the greener additives prepared from bio-raw materials with low-cost and multifunctional applications have attracted considerable attention in the field of lubricant industry. In the present work, copolymers derived from sunflower and linseed oils with decyl methacrylate were synthesized by a thermal method using benzoyl peroxide (BPO) as a radical initiator. Direct polymerization of fatty acid double bonds in the presence of a free radical initiator results in the development of environmentally friendly copolymeric additives (Co-1 and Co-2). Fourier Transform Infrared (FTIR) and Proton Nuclear Magnetic Resonance (1H-NMR) were used to characterize the resulting copolymers. Thermal decomposition of copolymers was de
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