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.
A mathematical model is developed to discuss the impact of the Hall current and the Joule heating on the peristaltic flux of finitely extensible nonlinear elastic Peterlin (FENE-P) fluid in a tapered tube with mild stenosis. The fluid movement along the wall surface resulted from the sinusoidal wave flowing with constant speed. Conditions of velocity and thermal slip are applied. Lubrication approximation is adopted to modify the governing flow problem. To discover the solution to a system of equations, the regular perturbation approach is used. The effects of the different physical parameters are debated and graphically shown in a set of figures. It is discovered that as the Hall current parameter is increased and the Hartman n
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The aim of this paper is to determine the capability of the ultrasonic technique to predicate and evaluate some elastic and geotechnical properties within sand stone layers. For this purpose, 15 rock samples were collected from Tanjero Formation that is exposed in Dokan area, northeastern Iraq. Elastic wave velocities (Vp and Vs) and density (P) values for rock samples were determined by applying laboratory testing. From Vp, Vs, and density values, the porosity, elastic modulus, and some geotechnical parameters were calculated. The relationship between P wave velocity and elastic properties of samples was derived. Empirical equations were obtained by applying the regression analyses between Vp and the measured
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Background: Self-medication is a practice or action taken by individuals for themselves in order to achieve and maintain health, as well as to avoid and protect against disease. The aim of this study is to evaluate the knowledge, attitudes, and practice of self-medication among medical students at Sudan International University.
Subjects & Methods: This was a prospective study that involved 288 out of 1000 students in the Faculty of Medicine at Sudan International University. Data were collected using a self-administered questionnaire from January to March 2022 to evaluate the self-medication knowledge, attitude, and practice among first, second, and third-ye
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The study of biopolymers and their derivative materials had received a considerable degree of attention from researchers in the preparation of novel material. Biopolymers and their derivatives have a wide range of applications as a result of their bio-compatibility, bio-degradability and non-toxicity. In this paper, chitosan reacted with different aldehydes(2,4 –dichloro- benzaldehyde or 2-methyl benzaldehyde), different ketones (4-bromoacetophenone or 3-aminoacetophenone) to produce chitosan schiff base (1-4) . Chitosan schiff base (1-4) reacted with glutaric acid or adipic acid in acidic media in distilled water according to the steps of Fischer and Speier to produce compounds (5-12)
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Organic contaminants are used to be found in industrial wastewater treatment procedures, and heavy metal ion removal is difficult. Photo Fenton reaction activity was exploited in this study to decompose organic contaminants using a functional composite hydrogel. Polyacrylonitrile (PAN), Fe3O4 particles, and graphene oxide make up the hydrogel (GO). It is made from GO/ Fe3O4 and is made using the precipitation technique. GO is made from graphite using the Hummers process. And it has exceptional mechanical strength and Photo-Fenton activity as a result of various breakdown data that were influenced differently, such as H2O2 concentration, dye concentration, temper
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Nanoparticles (NPs) have unique capabilities that make them an eye-opener opportunity for the upstream oil industry. Their nano-size allows them to flow within reservoir rocks without the fear of retention between micro-sized pores. Incorporating NPs with drilling and completion fluids has proved to be an effective additive that improves various properties such as mud rheology, filtration, thermal conductivity, and wellbore stability. However, the biodegradability of drilling fluid chemicals is becoming a global issue as the discharged wetted cuttings raise toxicity concerns and environmental hazards. Therefore, it is urged to utilize chemicals that tend to break down and susceptible to biodegradation. This research presents the pra
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Nonsteroidal anti-inflammatory drugs (NSAIDs) are drugs that help reduce inflammation, which often helps to relieve pain. In this research new ibuprofen oxothiazolidnone derivatives were synthesized from the reaction of Schiff base derivatives of Ibuprofen with mercapto acetic acid VI a-c, to improve the potency and to decrease the drug's potential side effects, a new series of 4-thiazolidinone derivatives of ibuprofen was synthesized VI a-c . The characterizations of the compounds were identified by using FTIR, 1HNMR technique and by measuring the physical properties.
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In this paper, the asymptotic behavior of all solutions of impulsive neutral differential equations with positive and negative coefficients and with impulsive integral term was investigated. Some sufficient conditions were obtained to ensure that all nonoscillatory solutions converge to zero. Illustrative examples were given for the main results.
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