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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
Wed Sep 01 2010
Journal Name
Materials & Design
Influence of glass addition and sintering temperature on the structure, mechanical properties and dielectric strength of high-voltage insulators
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Publication Date
Wed Jun 24 2020
Journal Name
Systematic Reviews In Pharmacy
Studies on the Photostability of Polystyrene Films with New Metals Complex of 1, 2, 4-triazole-3-thione Derivate
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The new complexes including Cu(II), Co(II), Ni(II), Pt(IV), and Pd(II) metals with 4,4'-(((1E,1'E)-1,4-phenylenebis(methaneylylidene))bis(azaneylylidene))bis(5-(4-chlorophenyl)-4H-1,2,4-triazole-3-thione) have been synthesized of utilizing us polystyrene (PS) photostability. The supplement (0,5 w / v%) was for the production of polystyrene ( PS) in the form of tetrahydrofuran (THF). Polystyrene films were exposing irradiation (250 – 380 nm) absorption light intensity of 6.02 x 10-9 ein dm-3 s-1 at room temperature, through the changes that occur to each of viscosity average molecular weight (Mv), main chain scission (S), degree of polymerization (DPn), weight loss %, hydroxyl index (lOH), carbonyl index (ICo) determined the photo stabiliz

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Molecular Liquids
Synthesis of bimetallic gold-pallidum loaded on carbon as efficient catalysts for the oxidation of benzyl alcohol into benzaldehyde
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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
The Influence of RF power, pressure and substrate temperature on optical properties of RF Sputtered vanadium pentoxide thin films
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The V2O5 films were deposited on glass substrates which produce using "radio frequency (RF)"power supply and Argon gas technique. The optical properties were investigated by, UV spectroscopy at "radio frequency" (RF) power ranging from 75 - 150 Watt and gas pressure, (0.03, 0.05 and 0.007 Torr), and substrate temperature (359, 373,473 and 573) K. The UV-Visible analysis shows that the average transmittance of all films in the range 40-65 %. When the thickness has been increased the transhumance was decreased from (65-40) %. The values of energy band gap were lowered from (3.02-2.9 eV) with the increase of thickness the films in relation to an increase in power, The energy gap decreased (2.8 - 2.7) eV with an increase in the pressure and

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Publication Date
Mon Jun 01 2020
Journal Name
Iraqi Journal Of Physics
Influence of Sn doping ratio on the structural and optical properties of CdO films prepared by laser induced plasma
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In this work, we study the effect of doping Sn on the structural and optical properties of pure cadmium oxide films at different concentrations of Tin (Sn) (X=0.1,0.3 and 0.5) .The films prepared by using the laser-induced plasma at wavelength of laser 1064 nm and duration 9 ns under pressure reached to 2.5×10-2 mbar. The results of X-ray diffraction tests showed that the all prepared films  are polycrystalline. As for the topography of the films surface, it was measured using AFM , where the results showed that the grain size increases with an increase in the percentage of doping  in addition to an increase in the average roughness. The optical properties of all films have also been studied through the absorbance s

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Publication Date
Thu Jun 23 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Formulation and Evaluation of High-Fat Pellet on Lipid Profiles and Body Mass Index of Male Wistar Rats
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This study aimed to explore the manufacture of high-fat pellets for obesity induction diets in male Wistar rats and determined its effect on lipid profiles and body mass index. It was an experimental laboratory method with a post-test randomized control group. Formulation of high-fat pellets (HFD) and physico-chemical characteristics of pellets were conducted in September 2019. This study used about 28 male Wistar white rats, two months old, and 150-200 g body weight. Rats were acclimatized for seven days, then divided into four groups: 7 rats were given a standard feed of Confeed PARS CP594 (P0), and three groups (P1, P2, P3) were given high-fat feed (HFD FII) 30 g/head/day. The result showed that the mean fat content of Formula II pell

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages
Free will between Slavery and Freedom: A Study of Linda Brent in Incidents in the Life of a Slave Girl by Harriet Jacobs
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Harriet Jacobs was a writer and a reformer. As a female writer in the nineteenth century, Jacobs wrote her narrative as a means of resisting the system of slavery. She wrote her book Incidents in the Life of a Slave Girl: Written by Herself, (1842) to reflect upon the exploitation of the black people and the need to change the hierarchal attitude that governs white/black relations. She was engaged in many abolitionist events and her anti-slavery approach appeared clearly in her writings. She shares Du Bios ideas about freedom and emancipation and the need for a political and cultural change. Thus, Du Bois’s theory provides a framework for her autobiographical novel where she portrays Linda Brent, the main character, a strong wille

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Publication Date
Mon Oct 04 2923
Journal Name
Journal Of Sustainable Studies
Enantiosemy in a Comparative Aspect: On the Material of Modern Russian and Arabic Languages Энантиосемия в сравнительном аспекте: На материале современного русского и арабского языков التضاد - دراسة مقارنة : اللغات الروسية والعربية الحذيثة أنمورجا
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This work is devoted to a comparative study of the phenomenon of enantiosemy in Russian and Arabic.Everyone knows the term antonyms - words of the same part of speech, opposite in meaning, such as: Day and night, white and black, truth and lies. But in Russian, Arabic and other languages there is an interesting phenomenon, which consists in the fact that one word has two opposite meanings. Such a phenomenon in linguistics is called enantiosemy (from the Greek words enantios - "opposite" and sema - "sign")

Publication Date
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
Employment and Labor Union Laws in Japan between the 1889 and 1946 Constitutions: A Comparative Study: أفراح محمد علي
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This research is based on the descriptive and analytical methodology. The importance of studying labor laws and labor unions in Japan between 1889 and 1946 constitutions is because Japan was out of a feudal phase, and had no idea about the factory system and industrialization in their modern sense before the Meiji era. Generally, its labor system used to be mostly familial, and the economic system was based on agriculture. This called for the enactment of legislations and laws appropriate for the coming phase in Meiji era. Thus, this paper examines the role of Meiji government in enacting labor legislations and laws when he came to power in 1896, and his new constitution in 1889 and the civil code of 1896. It further examines the way Mei

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Deep Learning Techniques in the Cancer-Related Medical Domain: A Transfer Deep Learning Ensemble Model for Lung Cancer Prediction
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Problem: Cancer is regarded as one of the world's deadliest diseases. Machine learning and its new branch (deep learning) algorithms can facilitate the way of dealing with cancer, especially in the field of cancer prevention and detection. Traditional ways of analyzing cancer data have their limits, and cancer data is growing quickly. This makes it possible for deep learning to move forward with its powerful abilities to analyze and process cancer data. Aims: In the current study, a deep-learning medical support system for the prediction of lung cancer is presented. Methods: The study uses three different deep learning models (EfficientNetB3, ResNet50 and ResNet101) with the transfer learning concept. The three models are trained using a

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