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.
Legislative language is characterized by its complexity, specifically in the process of translating statutory terms from two quite different languages, and from totally two different legal systems as from Spanish into Arabic. The present study stresses the process of translating legislative terms used in Spanish wills into Arabic through high lightening the polysemy of such mentioned terms and explaining their use in other legislative grounds. Additionally, the present study elucidates, analyzes, underlines the difficulty and looks for the most appropriate procedures and techniques of translating some of the prominent inheritance expressions taking in account the legislative dif
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This study was conducted in fruit production lathe house of the Department Of Horticulture And Landscape Gardening, in the station (B), College Of Agricultural Engineering Sciences, University Of Baghdad, Al-Jaadria for 8 months, began from 1/3/2019 to 1/9/2019 to investigate the responses of C35 Citrus rootstock to influence of foliar spraying of zinc and irrigation with smoking-water at 2 years old saplings. the study included two factors, first factor was three concentrations of Zinc Element Z0(0 mg.l-1), Z1(50 mg.l-1) and Z2(75 mg.l-1) that sprays at leave. The second factor was watering saplings with smoke-water in three concentrations S0(0 vol.vol-1), S1(0.1 vol.vol-1) and (0.2vol.vol-1), and their interaction. The experiment was fact
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This experiment was holdup in A-Faris poultry farms from 1st March to 11 of Aprile 2019. (ACTH) hormone infusion was tested in this experiment on acid-base regulation in broiler chickens. For 7 days, osmotic pumps dispensed 8 IU of ACTH in saline/kg of BW/d, or the same volume of saline as in ACTH at 1 l/h. On days 0 and 14, after the beginning of the infusions, blood samples were obtained to establish a baseline. The plasma concentrations of Na+, K+, and Cl- were decreased, whereas the partial pressure of CO2, anion gap, corticosterone, mean corpuscular hemoglobin concentration, and blood concentrations of hemoglobin and HCO - were all elevated due to the ACTH administration. When given ACTH, neither blood pH nor plasma Ca2+ levels changed
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This paper studied kinetics of flotation of emulsified paraffine in water in bubble column with sodium .dodecylsulphate as a collector agent. The effects of oil drops and air bubble diameters on the flotation rate constant were studied. The removal rate for each oil drop size was first order with respect to oil drop concentration. An experimental procedure permitting determination of the first order rate constants for removal due to bubble/drop interaction was developed, decreasing bubble diameter by adding NaCl and increasing oil drop diameter increased the rate constants. A comparison between the experimental and theoretical rate constants showed
... Show MoreThe effect of gamma rays on males and females ofCallasobruchus maculatus and Trogoderma granarium which were irradiated as 1-3 days old adults was investigated. The results revealed that the percent egg hatch for both pests was zero ,and average number of egg (34.2,21.5) for both pests respectively where their males where irradiated with 0.18 kGy and mated with unirradiated females. While the percent of egg hatch and the average number of egg (zero,21,3) respectively when the females where irradiated with 0.18 and 0.15 kGy and mated to unirradiated males for C. maculatus and T. granarium respectively. Furthermore, the results showed that the percent of eggs hatch and average number of egg was ( zero,22.7) for C. maculatus when both sexes i
... Show MoreABSTRACT Background: This study aimed to study the effect of some acidic drinks (Vinegars and fresh Orange juice) and energy drinks (Red bull) on surface roughness of three types of bulkfill composite materials: Filtek posterior bulkfill (3M), Sonicfill (Kerr) and Filtek p60 (3M). Materials and Methods: Total number of 120 samples are prepared by using a mold of (12mm diameter and 3mm height), which were divided into three groups forty samples for each group: Group A: Filtek bulkfill posterior composite (3M), Group B: Sonicfill composite (Kerr), Group C: Filtek P60 (3 M) which then divided into four sub- groups (n=10) (1) samples were kept in distilled water as a control group (2) samples were immersed in Redbull (3) samples were immersed
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The present work aimed to investigate the neuraminidase (nan1) gene expression in 32 different clinical isolates of Pseudomonas aeruginosa to explore the role of the enzyme in different types of infection and might give a better understanding of host cell-pathogens interaction. In addition, the effect of monosaccharide D-mannose on neuraminidase gene expression in eight isolates was studied by utilizing a reverse transcription-quantitative polymerase chain reaction (RT-qPCR). The results demonstrated that the highest expression of nan1 gene was in otitis samples (208,913.81) which were significantly higher than that from other infections (P < 0.01). While, the concentrations of gene copies obtained from urin
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To develop a petrol engine so that it works under the bi-engine pattern (producer gas-petrol) without any additional engine modifications, a single-point injection method inside the intake manifold is a simple and inexpensive method. Still, it leads to poor mixing performance between the air and producer gas. This deficiency can cause unsatisfactory engine performance and high exhaust emissions. In order to improve the mixing inside the intake manifold, nine separate cases were modelled to evaluate the impact of the position and angle orientation inside the intake manifold on the uniformity and spread of the mixture under AFR=2.07. A petrol engine (1.6 L), the maximum engine speed (8000 rpm), and bi-engine mode (petrol-producer ga
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