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.
This paper presents a numerical simulation for the combined effect of surface roughness and non-Newtonian behavior of the lubricant on the performance of misaligned journal bearing. The modified Reynolds equation to include the effect of non-Newtonian lubricant and bearing surface roughness has been formulated. The model accounts for the lubricant viscosity dependence on temperature and shear rate. In order to make a complete thermo-hydrodynamic analysis (THD) of rough surface misaligned journal bearing lubricated with non-Newtonian lubricant, the modified Reynolds equation coupled with the energy, heat conduction equations, the equation related the viscosity and temperature with appropriate boundary conditions have been solved simultane
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The study was conducted at the fields of the Department of Horticulture and Landscape Gardening,College of Agriculture, University of Baghdad during the growing seasons of 2013- 2014 .forPerformance of Evaluation Vegetative growth and yield traits and estimate some important geneticparameter on seven selected breed of tomato which (S1-S7 ) Pure line. the results found significantdifferences between breeds in all study trails except clusters flowering number .S1 significantly plantlength which reached 227.3 .Also S1,S2 and S4 were significantly increased the number fruit for plant,Fruit weight Increased in S3 ,S6 and plant yield. Increased in S1, S4 ,S5. Genetic variation valueswere low in Floral clusters , TSS and fruit firmest and medium i
... Show MoreGroupwise non-rigid image alignment is a difficult non-linear optimization problem involving many parameters and often large datasets. Previous methods have explored various metrics and optimization strategies. Good results have been previously achieved with simple metrics, requiring complex optimization, often with many unintuitive parameters that require careful tuning for each dataset. In this chapter, the problem is restructured to use a simpler, iterative optimization algorithm, with very few free parameters. The warps are refined using an iterative Levenberg-Marquardt minimization to the mean, based on updating the locations of a small number of points and incorporating a stiffness constraint. This optimization approach is eff
... Show MoreIn this article, the adsorption of Cu(ll) ion from aqueous solution into polyacrylic acid
(PAA) hydrogel bead has been investigated using a batch method of different
temperature (10-30 °C) and different contact time (1-48 hr) to reach the equilibrium of
adsorption. Initial concentration and adsorption capacity of the adsorbents is presented,
the time required to reach a maximum capacity of bead was about 24hr. The temperature
effect on adsorption was studied and the experimental data have been analyzed using the
Langmuir and freundlich isotherm models. The adEsorption capacity at equilibrium was
found to be 142.68 mg/g; more than 95% of studied cation was removed by the
adsorbent. The process is very efficient es
This study focuses on studying the effect of reinforced steel in detail, and steel reinforcement (tensile ratio, compression ratio, size, and joint angle shape) on the strength of reinforced concrete (compressive strength) Fc' and searching for the most accurate details of concrete divisions, their behavior, and corner resistance of reinforced concrete joint. The comparison of this paper with previous studies, especially in the studied properties. The conclusions of the chapter are summarized that these effects had a clear effect and a specific effect on the behavior and resistance of the reinforced concrete corner joints under the negative moments and under their influence and the resulting stress conditions. The types of defects that can
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This work involves the preparation of high yield iminochalcon compounds (B1-B15) through two parts. The first part involves the preparation of 2,4-dihydroxy Chalcone (A1-A15) by the condensation of 2,4-dihydroxy acetophenone with aryl aldehyde in the presence of sodium hydroxide (40%) as a catalyst. The second part includes the preparation of iminochalcon from the condensation of p-hydroxy aniline with 2,4-dihydroxy chalcone derivatives )A1-A15) in the presence of some drops of conc. H2SO4. Thin-layer chromatography ((TLC) was used to control the chemical reaction . These new derivatives were characterized by using FT-IR and 1H-NMR spectroscopy. These synthesized
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The prepared nanostructure SiO2 thin films were densified by two techniques (conventional and Diode Pumped Solid State Laser (DPSS) (532 nm). X-ray diffraction (XRD), Field Emission Scanning electron microscopy (FESEM), and Atomic Force Microscope (AFM) technique were used to analyze the samples. XRD results showed that the structure of SiO2 thin films was amorphous for both Oven and Laser densification. FESEM and AFM images revealed that the shape of nano silica is spherical and the particle size is in nano range. The small particle size of SiO2 thin film densified by DPSS Laser was (26 nm) , while the smallest particle size of SiO2 thin film densified by Oven was (111 nm).
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In this study three inorganic nano additives, namely; CaCO3, Al2O3 and SiO2 were used to prepare nanocomposites of unsaturated polyester in order to modify their mechanical properties, i.e. tensile strength, elongation, impact and hardness. The results indicated that all the three additives were effective to improve the mechanical properties up to 4% by weight. The effectiveness of them follows the order : CaCO3 > Al2O3 > SiO2 This is due to their particle size in which CaCO3 (13nm), Al2O3 (20-30nm) and SiO2 (15-20nm).
Biosorpion of lead (Pb), Cadmium (Cd) and Nickl(Ni) by dried biomass of Chara sp. for sample of BMP was used as alternative approach of conventional method. The range of removal percentages was between 92-97%, 70-98.7% and 46.6-96.6% for Pb, Cd and Ni respectively at 3h.Treatment time, with 300-500 mg dried weight from Chara sp. powder at pH 4, with 60 rpm at shaker. FTIR analysis showed the active groups which are responsible for sequestration of heavy metals represented by carboxyl, hydroxyl alkyl, amine and amide. The Biosorption equilibrium experiment for elements showed that the highest sorption percentage for three elements was, Pb 96.6% after 30 minute, for Cd was 100% after 15 minute and 40% to Ni after 75 minute, while the biosorp
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