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.
Reinforced concrete (RC) beams containing a longitudinal cavity have become an innovative development and advantage for economic purposes of light-weight members without largely affecting their resistance against the applied loads. This type of openings can also be used for maintenance purposes and usage space of communication lines, pipelines, etc. RC beams are primarily loaded in the plane of the members, which are two-dimensional in a plane stress state and the dominant structural behaviours include bending, shear, or combination of both. In the present study, six numerical models of RC beams with and without openings were simulated by using commercial finite element software ANSYS to evaluate the structural behaviours of those b
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A selective and sensitive spectrophotometric extraction method was established and used to estimate antihypertensive drug, losartan potassium. The method is based on the formation of blue ion pair of the anionic drug, losartan, and the cationic dye, methylene blue, at adjusted pH 6.5 in aqueous solutions, followed by quantitative extraction to dichloromethane;.The observed maximum absorbance was at π 654.9 nm. With 4.53321 x 105 M-1 cm-1 molar absorptivity, Beer's law was obeyed within a concentration range of 0.03-1.5 μg / ml. The limit of detection and the limit of quantification were 0.01μg / ml and 0.03μg / ml, respectively. The method's precision was estimated by a relative standard devi
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In this work, polyvinylpyrrolidone (PVP), Multi-walled carbon nanotubes (MWCNTs) nanocomposite was prepared and hybrid with Graphene (Gr) by casting method. The morphological and optical properties were investigated. Fourier Transformer-Infrared (FT-IR) indicates the presence of primary distinctive peaks belonging to vibration groups that describe the prepared samples. Scanning Electron Microscopy (SEM) images showed a uniform dispersion of graphene within the PVP-MWCNT nanocomposite. The results of the optical study show decrease in the energy gap with increasing MWCNT and graphene concentration. The absorption coefficient spectra indicate the presence of two absorption peaks at 282 and 287 nm attributed to the π-π* electronic tr
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The present study evaluated the anti- Helicobacter pylori IgG, IgA and the role of virulence factor of H. pylori Vacuolating associated cytotoxin gene (Vac A) as a risk factors for CAD. The levels of serum IgG and IgA was done by indirect immunofluorescent (IIF) whereas Vac A measured by enzyme linked immunosorbent assay (ELISA). Ibn Al-Bitar specialist center for cardiac surgery laboratory and Ministry of Health/ Baghdad/ Iraq, between May and October 2018. Seventy Iraqi patients with CAD were enrolled in this study, their ages ranged between 40-84 years ; and 20 individuals as a control group which was divided into 2 subgroups: 10 apparently healthy volunteers (negative control) and the other subgroup contained 10 with normal coronary art
... Show MoreThin a-:H films were grown successfully by fabrication of designated ingot followed by evaporation onto glass slides. A range of growth conditions, Ge contents, dopant concentration (Al and As), and substrate temperature, were employed. Stoichiometry of the thin films composition was confirmed using standard surface techniques. The structure of all films was amorphous. Film composition and deposition parameters were investigated for their bearing on film electrical and optical properties. More than one transport mechanism is indicated. It was observed that increasing substrate temperature, Ge contents, and dopant concentration lead to a decrease in the optical energy gap of those films. The role of the deposition conditions on value
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Nanostructured photodetectors have garnered great attention due to their enriched electronic and optical properties. In this work, we aim to fabricate a high-performance CeO2/Si photodetector by growing a CeO2 nanostructure film on a silicon substrate using the pulsed laser deposition (PLD) technique at different laser energy densities. The impact of laser energy density and the number of pulses on the morphological, optical, and electrical properties was studied. Field emission scanning electron microscopy (FESEM) results show that the CeO2 film has a spherical grain morphology with an average grain size ranging from 33 to 54 nm, depending on the laser energy density. The film deposited at various numbers of laser pulses also has spherical
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Biosorption is an effective method to remove toxic metals from wastewaters. In this study biosorption of lead and chromium ions from solution was studied using Citrobacter freundii and Citrobacter kosari isolated from industrial wastewater. The experimental results showed that optimum grwoth temperature for both bacteria is 30oC and the optimum pH is 7 &6 for C. freundii and C. kosari respectively. While the optimum incubation period to remove Pb and Cr for C. freundii and C. kosari is 4 days and 3days respectively. Also the biosorption of Pb and Cr in mixed culture of bacteria and mixed culture of Pb and Cr was investigated. Result indicate that uptake of Cr and Pb for C.freundii, C. kosari and in mixes culture of both bacteria is 58%, 53%
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