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The effect of Auditing Quality on the Earnings Quality: (An applied research in a sample of private joint stock companies listed on the Iraq Stock Exchange)
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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.

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Publication Date
Fri Dec 15 2023
Journal Name
Iraqi Journal Of Laser
Evaluation of Lithium Disilicate Surface Morphology Treated with Er,Cr:YSGG and Fractional CO2 Laser
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Abstract: The use of indirect, all-ceramic restorations has grown in popularity among dentists. Studies have demonstrated that for indirect ceramic restorations to be effective over time, cement and ceramic must be bonded in a stable manner. Chemical, mechanical, and laser irradiation are among the methods used to precondition ceramic surfaces in order to increase bond strength.The objective of the study: This study was performed to investigate the roughness values and surface topography of lithium disilicate glass-ceramic treated with conventional methods and different Er,Cr:YSGG, and fractional CO2 laser conditioning parameters.Material and methods:<

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Publication Date
Fri Dec 29 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Structure and Optical Properties of BhSe3 Thin Films Prepared by Chemical Bath Deposition Method
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Thin films of  BhSe3  have being deposited on glass substrates of

about 80 - 172 ± 14 nm thickness from an aqueous solution bath at temperature 293 K for period 0.5 to 6.0 hours  using alchemical bath deposition method .

The  films  are  characterized   by  X-ray  diffraction,     X-ray

florescent techniques and optical transmittance spectra measurements in the rang 350 - 400 nm at 293 K. And shows that as deposited  films are amorphous and a  transition to polycrystalline state has taken place after  annealing  them  at  373  K,  for  30  minutes,  But  they  will  be dan1aged

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Publication Date
Sun Mar 30 2003
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Improvement of CIATIM-201 Grease Properties for Use under Severe Conditions using Suitable Additives
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Publication Date
Mon Jan 30 2023
Journal Name
Iraqi Journal Of Science
Diagnostic Efficiency of Heat Shocked Protoscoleces Extract Antigens for Human Cystic Echinococcosis by ELISA
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      Diagnosis of cystic echinococcosis is complex and has to be confirmed by the combination of immunological tests and imaging techniques. In this study heat shock proteins were induced and their immunoreactivity was assessed by ELISA.

Sera were collected from 34 hydatid patients who were admitted to the Rizgary Teaching Hospital through October 2013 to July 2017, in addition to 29 healthy donors and 18 non-hydatid cases. For heat shock response, two batches of 25000 protoscoleces (Ps) were incubated separately at 42°C and 45 °C for 4 hours. Heat treated and normal Ps were disrupted and the extracts were divided into two parts. One part was directly used as source of antigens (PE, PE42 and PE45) and the other one was par

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Publication Date
Thu Dec 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Embryogenesis and Behaviour Development of Asian Catfish Silurus triostegus Heckel From Fertilization to Hatching
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For the first time in Iraq, this study presented a putj;uance to ti the

main embryological development phases of the Asian catfish Silurus

triostegus .Embryological morphological illustrations and behaviour remark have been given.

It was found that eggs of this species are of Telolecithal type. Two hours after fertilization of the fi rst cleavage took place  , it became

taster until the 64 cells stage, af\erward slowed down . In 4 hours the eggs reached the morula stage while gastrula stage achieved within 9 hours.

Separation of head and tail commence at 25 hours . First, heart

pulssing was observed at 35 hourswhile blood flow started 8 hours later .

Chromatop

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Publication Date
Wed Jun 01 2022
Journal Name
Iraqi Journal Of Physics
Enhanced Mechanical Property of Acrylic Polymer/Graphene/Carbon Fibers Hybrid for Water Proof Coating
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In this work, some mechanical properties of the polymer coating were improved by preparing a hybrid system containing Graphene (GR) of different weight percentages (0.25, 0.5, 1, and 2wt%) with 5wt% carbon fibres (CF) and added to a polymer coating by using casting method. The properties were improved as GR was added with further improvement on adding 5wt% of CF. The impact strength of acrylic polymer with GR increases with increasing weight ratio‏‏ of GR; maximum value was obtained when the polymer coating was incorporated with 1wt% GR and 5wt% CF. The impact strength of acrylic polymer with GR and GR/CF composites incorporated with GR at 1wt% and CF at 5wt%. Hardness increase with increasing weight ratio of Gr and a significant imp

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Publication Date
Sat Dec 10 2016
Journal Name
International Journal Of Current Microbiology And Applied Sciences
Synthesis, Characterization and Biological Evaluation of Penicillin Derivatives Complexes with Some Transition Metal Ions
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Publication Date
Tue Mar 01 2016
Journal Name
Journal Of Engineering
Some Mechanical Properties of Concrete by using Manufactured Blended Cement with Grinded Local Rocks
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The  use  of  blended  cement  in  concrete  provides economic, energy savings,  and ecological  benefits, and also  provides. Improvement in the properties of materials incorporating blended cements. The  major  aim  of  this  investigation  is  to  develop  blended  cement  technology using  grinded local rocks . The research includes information on constituent materials, manufacturing processes and performance characteristics of blended cements made with replacement (10 and 20) % of grinded local rocks (limestone, quartzite and porcelinite) from cement.

The main conclusion of this study was that all ty

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Biogas Recovery from Anaerobic Co-Digestion of Poultry House Wastes for Clean Energy Production
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Anaerobic digestion is a technology widely used for treatment of organic waste for biogas production as a source for clean energy. In this study, poultry house wastes (PHW) material was examined as a source for biogas production. The effects of inoculum addition, pretreatment of the substrate, and temperature on the biogas production were taken into full consideration. Results revealed that the effect of inoculum addition was more significant than the alkaline pretreatment of raw waste materials. The biogas recovery from inoculated waste materials exceeds its production from wastes without inoculation by approximately 70% at mesophilic conditions. Whereby, the increase of biogas recovery from pretreated wastes was by 20% higher than its

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Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Toxicity Reduction of Reactive Red Dye-238 Using Advanced Oxidation Process by Solar Energy
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Decolorization of red azo dye (Cibacron Red FN-R) from synthetic wastewater has been investigated as a function of solar advanced oxidation process. The photocatalytic activity using ZnO as a photocatalysis has been estimated. Different parameters affected the removal efficiency, including pH of the solution, initial dye concentration and H2O2 concentration were evaluated to find out the optimum value of these parameters. The results proved that the optimal pH value was 8 and the most efficient H2O2 concentration was 100mg/L. Toxicity reduction percent for effluent solution was also monitored to assess the degradation process. This treatment method was able to strongly reduce the color and toxicity of reactive red dye-238 to about (99 an

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