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The Impact of Earnings Quality using the Sustainability model (Persistence) and predictability in the Continuity of the Banks: بحث تطبيقي في عينة من المصارف التجارية المدرجة في سوق العراق للاوراق المالية
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The research aims to measure the extent of the impact of Earnings quality in the continuity of the company for a sample of private commercial banks listed on the Iraq Stock Exchange. The research sample included (15) of the listed commercial banks that continue to issue their financial statements for the period from (2009-2018).The research relied on three main models of measurement and on four steps. The first step is to measure the Persistence (Earnings Quality) by Depending the sustainability model. While the second step included measuring the Predictability of accounting profits by deriving the square root of the disparity of the estimation error from the first model Persistence (Earnings Quality), and the third step included measuring the prediction of financial failure and the continuity of the Banks, while the fourth step focused on measuring the extent of the impact of the Earnings Quality (Persistence) and (Predictability) as an independent variable over the main dependent variable represented by the continuity of the Banks and the prediction of financial failure using Simple linear regression analysis method., the most important of which are:

  1. The majority of Iraqi banks listed on the Iraq Stock Exchange in general are characterized by (Earnings Quality), in addition to that they are distinguished by non- floundering or financial failure as shown by the results of the study.
  2. There is a significant statistically significant impact between the Persistence (Earnings Quality) and the continuity of the company, as well as the existence of a significant statistically significant impact between the (Predictability) of accounting earnings and the continuity of the Banks.

The most important recommendations reached were:

  1. We recommend that banks whose profits do not enjoy continuity need to find profitable investment opportunities with high economic feasibility in order to enhance the sustainability of their profits.
  2. Not limiting the use of financial indicators extracted from the bank's accounting data in order to measure continuity, as this must also extend to linking non-financial indicators that take into account the variables associated with the company's internal and external environment.

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Publication Date
Fri Nov 01 2019
Journal Name
International Journal Of Engineering
Structural Behavior of Axially Loaded Composite Concrete-steel Plate Shear Walls
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Publication Date
Wed Jun 15 2022
Journal Name
Malaysian Journal Of Science
INVESTIGATION OF FAST NEURON ATTENUATION COEFFICIENTS FOR SOME IRAQI BUILDING MATERIALS
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This research aims to improve the radiation shielding properties of polymer-based materials by mixing PVC with locally available building materials. Specifically, two key parameters of fast neutron attenuation (removal cross-section and half-value layer) were studied for composite materials comprising PVC reinforced with common building materials (cement, sand, gypsum and marble) in different proportions (10%, 30% and 50% by weight). To assess their effectiveness as protection against fast neutrons, the macroscopic neutron cross-section was calculated for each composite. Results show that neutron cross-section values are significantly affected by the reinforcement ratios, and that the composite material PVC + 50% gypsum is an effect

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Publication Date
Fri Nov 29 2019
Journal Name
Iraqi Journal Of Physics
Fabrication of Electroluminescence Device for PEDOT:PSS / ploy TPD/Eu2O3 Nanoparticles junction
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We manufactured the nanoparticles light emitting diode (NPs-LED) for organic and inorganic semiconductors to achieve electroluminescence (EL). The nanoparticles of Europium oxide(Eu2O3) were incorporated into the thin film layers of the organic compounds, poly(3,4,- ethylene dioxythiophene)/polystyrene sulfonic acid (PEDOT:PSS), N,N’–diphenyl-N,N’ –bis(3-methylphenyl)-1,1’-biphenyl 4,4’- diamine (poly TPD) and polymethyl methacrylate (PMMA), by the spin coating and with the help of the phase segregation method. The EL of NPs-LED, was study for the different bias voltages (20, 25, 30) V at the room temperature, from depending on the CIE 1931 color spaces and it was generated the white light at 20V, t

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Publication Date
Thu Dec 01 2016
Journal Name
Optik
Effect of hydrothermal growth time on ZnO nanorod arrays photoelectrode performance
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Publication Date
Sat Apr 01 2017
Journal Name
Image & Video Processing
Enhancement of LBP-based face identification system by adopting preprocessing techniques
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Face Identification system is an active research area in these years. However, the accuracy and its dependency in real life systems are still questionable. Earlier research in face identification systems demonstrated that LBP based face recognition systems are preferred than others and give adequate accuracy. It is robust against illumination changes and considered as a high-speed algorithm. Performance metrics for such systems are calculated from time delay and accuracy. This paper introduces an improved face recognition system that is build using C++ programming language with the help of OpenCV library. Accuracy can be increased if a filter or combinations of filters are applied to the images. The accuracy increases from 95.5% (without ap

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Publication Date
Tue Oct 01 2024
Journal Name
Journal Of Ecological Engineering
Treatment of Petroleum Refinery Wastewater by Activated Carbon Assisted Electrocoagulation Process
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Publication Date
Sun Apr 30 2023
Journal Name
Sabrao Journal Of Breeding And Genetics
PATH COEFFICIENT ANALYSES OF INTRODUCED RICE VARIETIES UNDER DIFFERENT PLANTING DISTANCES
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Five rice (Oryza sativa L.) cultivars (N22, Amber, Moroberekan, Kinandang Patong, and Azucena) underwent path coefficient analysis across three plant spacings (15 cm × 15 cm, 20 cm × 20 cm, and 25 cm× 25 cm) in the summer of 2017 at the College of Agricultural Engineering Sciences, University of Baghdad, Al-Jadriya, Iraq. The experiment proceeded in a randomized complete block design (RCBD) with a split-plot arrangement and three replications. The main plots included three planting distances, and the subplot comprised five varieties. The traits studied were plant height, flag leaf area, number of tillers, panicle number, length and branches, grains per panicle, 1000-grain weight, and the percentage of unfilled grains. The results

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Publication Date
Fri Aug 20 2021
Journal Name
Iraqi Journal Of Laser
Pulsed Er,Cr:YSGG Laser For Surface Modification of Dental Zerconia Ceramic
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Background: Surface treatment of machined dental zirconia for enhancement of the adhesion to resin cement, using Er,Cr:YSGG  Laser. Materials and Methods: Total number of 42 zirconia disc specimens (9 mm diameter, and 2 mm height) was sintered according to the manufacturer instruction. They are divided into six groups, each group of seven samples. Laser groups (Experiment parameters) were depend on laser total irradiation time, pulse duration, and power. Group (A): 20 sec., 60 µs pulse duration. Group (B): 30 sec., 60 µs pulse duration. Group (C): 40 sec., 60 µs pulse duration. Group (D): 20 sec., 700 µs pulse duration. Group (E): 30 sec., 700 µs pulse duration, with different powers used (1, 1

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Publication Date
Wed Mar 25 2020
Journal Name
International Journal Of Drug Delivery Technology
Osteocalcin as a Biomarker for Estimation of Infertility for Iraqi Patients
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Objective: The evaluation of serum osteocalcin (OSN) for Iraqi infertile patients to see the effect of osteocalcin insufficiency, which may lead to a decreased level of testosterone production in males that may cause infertility. Methods: Forty two newly diagnosed infertile males age range (24–47) years and thirty two apparently healthy males as controls age range (25–58) years. Serum levels of testosterone (TEST), stimulating follicle hormone (FSH) and luteinizing hormone (LH), prolactin (PROL), osteocalcin OSN, and fasting blood sugar (FBS) were performed in both patients and controls. Estimation of serum OSN by Immulite1000 auto-analyzer, TEST, FSH, LH, PROL, and FBS by Immulite2000 auto-analyzer. Results: Infertile patients

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Publication Date
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
Synthesized azodyes of 2-amino-1, 3, 4- thiadiazole - 5 - thiol
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Several azo dyes were synthesized through coupling reaetion of some substituted phenols and B.naphthol with diazonium salt of 2- amino-1,3-4- thiadiazol -5- thiol. All the synthesized compounds during this work were characterized using some speetral data (F.TIRand UV)andM.P . 2-[4 --Hydroxy napthyl-azo ] -1,3,4-Thiadiazol -5-Thiol • 2- [2-- hydroxy –4- NO2 – phenyl- azo]- 1,3,4 - Thiadiazol –5-Thiol. • 2- [3--Amino-4-Hydroxy phenyl –azo]-1,3,4 - Thiadiazol –5-Thiol. . • 2-[2--Amino-4-Hydroxy phenyl -azo]-1,3,4 - Thiadiazol –5-Thiol . • 2- [3--Amino-6- Hydroxy phenyl -azo]-1,3,4 - Thiadiazol –5-Thiol. • 2-[2-- Hydroxy- 5 – chloro – Pheny - azo]- 1,3,4 - Thiadiazol –5-Thiol . • 2- [4-- Hydroxy phenyl -azo] -1,

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