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.
Lead-free ferroelectric nano ceramics of BaZrxTi1-xO3 (x=0.1, 0.2 and 0.3) were prepared by means of microwave assisted chemical route. The structural, dielectric and electrical properties were examined. The crystalline structure of the specimens was studied by X-ray diffraction patterns. All the samples showed pure single phase of perovskite structure with space group of I4/mcm. X-ray diffraction data illustrated that there is no secondary phases exist. Structural and electrical properties of barium titanate ceramics are influenced significantly by small additions of Zr. The electrical conductivity showed higher values at x=0.2 and decreased at higher Zr content. The Hall charge mobility is found
... Show MoreFor the first time Iron tungstate semiconductor oxides films (FeWO4) was successfully synthesized simply by advanced controlled chemical spray pyrolysis technique, via employed double nozzle instead of single nozzle using tungstic acid and iron nitrate solutions at three different compositions and spray separately at same time on heated silicone (n-type) substrate at 600 °C, followed by annealing treatment for one hour at 500 °C. The crystal structure, microstructure and morphology properties of prepared films were studied by X-ray diffraction analysis (XRD), electron Scanning Electron Microscopy (SEM) and Atomic Force Microscopy (AFM) respectively. According to characterization techniques, a material of well-crystallized monoclinic ph
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This paper studies the behavior of reinforced Reactive Powder Concrete (RPC) two-way slabs under static and repeated load. The experimental program included testing six simply supported RPC two-way slabs of 1000 mm length, 1000 mm width, and 70 mm thickness. All the tested specimens were identical in their material properties, and reinforcement details except their steel fibers content. They were cast in three pairs, each one had a different steel fibers ratio (0.5 %, 1 %, and 1.5 %) respectively. In each pair, one specimen was tested under static load and the other under five cycles of repeated load (loading-unloading). Static test results revealed that increasing steel fibres volume fraction from 0.5 % to 1 % and from 1% to 1.5%,
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Background: The ideal force-delivery system must: provide optimal tooth moving forces that elicit the desired effects, be comfortable and hygienic for the patient, require minimal operator manipulation and patient cooperation and provide rapid tooth movement with minimal mobility during orthodontic therapy, the elastomeric chains have the greatest potential to fulfill these requirements. Materials and Methods: This in vitro study was designed to determine the effect of three different mechanisms for canine retraction : (6-3 , 6-5-3 and chain loop ) on the load relaxation behavior of three types of elastomeric chains : (maximum clear , maximum silver and extreme silver) from the same company (Ortho Technology company) with two different bran
... Show MoreIn this paper, a FPGA model of intelligent traffic light system with power saving was built. The intelligent traffic light system consists of sensors placed on the side's ends of the intersection to sense the presence or absence of vehicles. This system reduces the waiting time when the traffic light is red, through the transition from traffic light state to the other state, when the first state spends a lot of time, because there are no more vehicles. The proposed system is built using VHDL, simulated using Xilinx ISE 9.2i package, and implemented using Spartan-3A XC3S700A FPGA kit. Implementation and Simulation behavioral model results show that the proposed intelligent traffic light system model satisfies the specified operational req
... Show MoreBackground: This study aimed to compare the mechanical properties between four groups of newly fabricated combination wires according to their method of union, according to the gauges of wires and a comparison were made between them and their originals. Materials and method: A total of 60 stainless steel combination wires were fabricated , divided into four groups according to gauge of wires and their method of union, each of them with 15 samples, the groups were welded (0.016x0.022-0.016 and 0.016x0.022-0.018) and soldered (0.016x0.022-0.016 and 0.016x0.022-0.018), samples were made according to certain parameters which were : for the welded samples: length,weight, duration of pulsation and size of copper electrode tips used; for the sold
... Show MoreThe pollution of aquatic ecosystems with toxic heavy metals is representing a major environmental issue, as a result of releasing these metals to ecological ambient without treatment, leading to their persistence and non-biodegradation in the environment. Various traditional methods are utilized as an attempt to remove heavy metals from waste water but still without making any actual progress. This study hypothesizes that Eichhornia crassipes (water hyacinth) dried leaves powder is potential in removing some of these heavy metals (HM), including lead, copper, cadmium and chrome from aqueous solutions via biosorption influenced by some variable experimental factors. This aim was approached by using two different experimental conditions: (
... Show MoreThe bound radial wave functions of Cosh potential which are the solutions to the radial part of Schrodinger equation are solved numerically and used to compute the size radii; i.e., the root-mean square proton, neutron, charge and matter radii, ground density distributions and elastic electron scattering charge form factors for nitrogen isotopes 14,16,18,20,22N. The parameters of such potential for the isotopes under study have been opted so as to regenerate the experimental last single nucleon binding energies on Fermi's level and available experimental size radii as well.
Background: Consideration of mandibular third molar is important from orthodontic perspective due to several factors such as, lower anterior arch crowding, relapse in lower anterior region, interference with uprighting of mandibular first and second molars during anchorage preparation and molar distalization. The aims of this study were to assess of gender differences in the mandibular third molar position and compare and evaluate whether there is any differences in the results provided by CT scan and lateral reconstructed radiograph. Materials and Methods: The sample of present study consisted of 39 patients (18 males and 21 females) with age range 11-15 years. CT images for patients who were attending at Al Suwayra General Hospital/the C
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Aspergillus niger is one of the most important filamentous fungi that used in the fermentation industry. Aspergillus niger isolate was cultured on potato-dextrose agar (PDA) for activation, and the optimum conditions for xylanase production from this local isolate were studied by solid state fermentation, using a medium composed of wheat bran moisten with corn steep liquor at ratio 1:0.5 (v:w) at initial pH 5.5, inoc-ulated with 1.6 × 106 spores/ml, and incubated at 30ᵒC for 5 days.