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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The goal of the current study was to research the changes in hematological parameters: WBC count, RBCs count, Hb, PCV, neutrophil, lymphocyte, and monocyte in albino mice infected with Aspergillus fumigatus by intraperitoneal injection after induced immunosuppression by intraperitoneal injection of cortisone. The current research also examined an attempt to reduce the infection load by treating Solanum aculeastrum. The result shows higher decreased significance (P≤0. 05) in RBCs, Hb, and PCV after being infected with A. fumigatus 7. 1 ± 0. 8, 11. 3 ± 0. 5 and 41. 5 ± 2. 4, respectively, while the total WBC count, neutrophil, lymphocyte, and monocytes were increased significantly (P≤0. 05) after treatment with S. aculeastrum i
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In this study a composite materials were prepared containing matrix of polymer blend (Epoxy (EP) 90% + unsaturated polyester (UPS) 10%), (Epoxy (EP) 80% + unsaturated polyester (UPS) 20%), reinforced with Kevlar (K) or, and iron woven (Fe) with one value of volume fraction (30) %. This composite are from: (EP 90%, UPE 10% +K), (EP 90%, UPE 10% +K+Fe), (EP 80%, UPE 20% +K), (EP 80%, UPE 20% +K+Fe). All samples were prepared using hand layup method and then impact test was done in both normal condition and after immersion in tap water for the same period time (eight weeks) also diffusion test was done for period's time (three months). The results showed that had been effected differently after immersion, but specimen (EP80%+UPS20%+K+Fe) ha
... Show MoreTo investigate the effect of spraying some plant extraction and anti-oxidants on growth and yield of two cultivars of sunflower, a field experiment was conducted during fall season of 2009 and spring season of 2010 at the Experimental Farm, Department of Field Crop Science, College of Agriculture/ University of Baghdad. RCBD with three replications as factorial at two factors was used. First factor was cultivars Akmar and Shmoss, second was spraying with extraction of karkade at 25%, liquorices at 50%, vitamin C at concentration 1.5 mg.l-1 and nutrient which content 15 elements at concentration 15 % in addition to control treatment which sprayed with distilled water only. The result showed no significant differences between the two cultivar
... Show MoreThe field experiment was conducted in garden of Department of Biology, College of Education for Pure Sciences (Ibn- Al-Haitham), University of Baghdad during the season of growth (2014-2015). The experiment aimed to study the effect of citric acid with two concentration 10, 20 mg. L-1 and glutamic acid with two concentration 50, 100 mg. L-1 on growth and yield of broad bean (Vicia faba). The results were showed an increased in plant height, leaves number. Plant dry weight, chlorophyll content flowers number, absolute growth rate, crop growth rate, legume length and dry weight, legumes number, seed dry weight compared with control plants.
Background: Dental stone casts come into contact with impression materials and becomes susceptible to cross contamination from saliva and blood. This study was done to evaluate the physical and mechanical properties of dental stone type IV after treatments with various disinfecting agents and regimes (methods). Materials and Methods: Type IV dental stone and different types of disinfecting agents were used and divided into seven groups: G1: dental stone without disinfection (control group), G2: dental stone mixed with silver nitrate powder 0.5% , G3: dental stone mixed with silver nitrate powder 1%, G4: dental stone mixed with copper sulfate powder 0.5%, G5: dental stone mixed with copper sulfate powder 1% ,G6: dental stone immersed in prop
... Show MoreThe research was conducted to study the effect of five exposure periods of microwave radiation (0,10,30,60 and 90) seconds on Nymph of the Green Peach Aphids Myzus persicae by counting the percentage of occured deformation ,rate of mortality percentage and emerged adults percentage, The study showed that the microwave radiation had a great effect on occurring deformation especially at the period 90 seconds, the exposure periods effect on the mortality percentage had a clear affect where the highest percentage of nymphs mortality was ( 52) for exposure period 90 seconds while it was found that the mortality was decreased to 48 and 24 for exposure periods 60 , 30 seconds which was significantly different in comparing with the control . The
... Show MoreThe seedlings of vegetables are exposed to stress states, especially through the first period, due to injuring their roots by transplanting or heavy rain , so it is necessary to provide an available nutrient to recover the growth and increase their early yield, which means more income for farmers. In this regard, an experiment was conducted in the College of Agricultural Engineering Sciences, Agriculture Faculty, University of Baghdad, Iraq to study the effect of different types and concentrations of mineral fertilizers as starter solutions by using high nitrogen (N), high phosphorus (P) and neutral fertilizers (Q) at three levels which were 4 g/l (S1), 8 g/l (S2) and 12 g/l (S3) on broccoli growth and yield. The results showed tha
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