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.
In this paper, we study the impacts of variable viscosity , heat and mass transfer on magneto hydrodynamic (MHD) peristaltic flow in a asymmetric tapered inclined channel with porous medium . The viscosity is considered as a function of temperature. The slip conditions at the walls were taken into consideration. Small
Reynolds number and the long wavelength approximations were used to simplify the governing equations. A comparison between the two velocities in cases of slip and no-slip was plotted. It was observed that the behavior of the velocity differed in the two applied models for some parameters. Mathematica software was used to estimate the exact solutions of temperature and concentration profiles. The resolution of the equatio
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The study is sought to determine specific alteration in AVP-LI level of plasma and sites of the hypothalamic-neurohypophysial-system; supraoptic nucleus (SON), paraventricular nucleus (PVN), neurointermediate lobe (NIL), and median eminence (ME), related to effects of stress of different anesthetics and electrical stimulation of RVLM/C1area. Urethane or halothane anesthetized Wistar rats were subjected to intra-RVLM electrical stimulation of 10 sec train, 1msec pulse duration at 40 Hz, and 2V every 30s. After 30min stimulation, AVP-LI extracted from plasma, NIL, ME, SON, and PVN and measured by RIA, were compared with that of sham-stimulated urethane- or halothane-anesthetized rats and unstimulated unanesthetized control rats. Data
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The current research aims know:
1.-level application managers secondary schools and junior high for the tasks set by the high school system in Iraq, from the standpoint of teachers.
- statistically significant differences in the extent of the application of secondary school principals and junior high for the tasks set by the high school system from the viewpoint of teachers depending on the variable (sex, specialty, number of years of service).
The researcher used the descriptive analytical method being considered best suited to such studies, for the purpose of achieving the goals of research, the researcher using the questionnai
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The research handles the prominent books of The Weak and Unknown Narrators , which is written by Imam Abu Al-Hasan Al-Daraqutni. It contains a brief introduction about the book and about Abu Bakr Al-Barqani, as well as Abi Mansour Ibn Hamkan.
The research handles the issue of unknown narrators and their relationship to the abandonment stipulated in the preamble to the book.
The research dealt with the identification and comparison between the sayings of Al-Daraqutni and his students - especially Al-Burqani, the publisher of his knowledge, as he is the one who narrated the sayings of Al-Daraqutni. The study concluded that the principle is to abandon the me
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This research aims to study the contribution of social costs contribution to achieving social luxury in Al-Furat General Chemical Industries company that has considered second largest contamination in the area after the invasive power to deal with chemicals in manufacturing and very dangerous to individual society and environment ,this is first to play an effective role by the senior parties related to sense of social responsibility of the internal and external environment of the company to identify costs that are preventing ,reduced and treating damage caused and achieving sustainable development ,to achieve this goal and what they reached are the difficulty of accounting for the environment and social costs from final accou
... Show MoreComparative Analysis of Economic Policy Stability between Monarchical and Republican Systems: A Theoretical Fundamental Research
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