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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
Wed Apr 05 2023
Journal Name
International Journal Of Interactive Mobile Technologies (ijim)
Computer Literacy with Skills of Seeking for Information Electronically among University Students
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Computer literacy is an urgent necessity for university students, given the rapid development in the means of communication in which we live in this era, and the flow of abundant information. Mainly on the computer in all administrative and academic transactions, where first of all the registration for the semester is done through the computer. Computer culture has many characteristics and advantages that distinguish it from other sciences, including the concept of computer culture that cannot be defined absolutely, and it is difficult to define its levels, because the specifications of the computer-educated individual differ from one individual to another, and from time to time also, you find it a luxury in a country What, and you

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Publication Date
Wed Jan 15 2020
Journal Name
Biochem. Cell. Arch.
EFFECT OF LYCOPENE ANTIOXIDANT GEL AS ADJUNCTIVE THERAPY TO CONVENTIONAL PERIODONTAL TREATMENT
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Publication Date
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
Congenital Club Foot Treated By Of Ponseti Method : A Short-Term Results
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Background: Congenital club foot is a complex deformity of foot .It is a collection of different abnormalities, with different etiologies. Consequently, Severity varies with   difficulties in evaluating treatment strategies with outcome results. The treatment of congenital club foot remains controversial. Usually, the orthopedist's goal is to obtain anatomically and functionally normal feet in all patients.                                Objective: To asses short term follow up result of conservatively treated club feet in relation to the age of initial casting by Ponseti technique.           Methods :A cross sectional observational study with some comparative content done in Al-kindy

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Assessment of Patients’ Knowledge Toward Total Hip Replacement Home – Care
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To assess the total hip replacement patients’ knowledge of home – care regarding pain management, medication therapy, wound care, mobility limitation and complications may occur in the post hip replacement surgery, and to assess relationship between some variables such as, age level of education, sex & marital status with home- care knowledge. A descriptive study was used to assess the hip-replacement patient home-knowledge, a purposive sampling of (60) hip-replaced –patients were selected from Gazy Alhariri Hospital  (central of surgical profession ) and Alwasity Hospital ( plastic surgery) , the questionnaire  obtains two parts , part one, which included socio-demographical characteristics of the samp

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Publication Date
Tue Dec 01 2020
Journal Name
Sn Applied Sciences
Regressor-free adaptive vibration control of constrained smart beams with axial stretching
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Publication Date
Fri Jun 30 2017
Journal Name
Acta Crystallographica Section E Crystallographic Communications
Crystal structure of (<i>E</i>)-4-benzylidene-6-phenyl-1,2,3,4,7,8,9,10-octahydrophenanthridine
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The preparation of the title compound, C26H25N, was achieved by the condensation of an ethanolic mixture of benzaldehyde, cyclohexanone and ammonium acetate in a 2:1:1 molar ratio. There are two crystallographically independent molecules in the asymmetric unit. The two cyclohexyl rings adopt ananti-envelope conformation with the benzyl moiety adopting acisconformation with respect to the nitrogen atom of the phenanthridine segment. In the crystal, molecules are linked through C—H...N interactions into hydrogen-bonded chains that are further arranged into distinct layers by weak offset π–π interactions.

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Publication Date
Sun Dec 25 2022
Journal Name
International Journal Of Drug Delivery Technology
Synthesis of Few New Carrier Polymers Derived from 2-hydrazinylbenzo[d]thiazole
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2-hydrazinylbenzo[d]thiazole compound [1] is produced from reaction of 2-mercapto-benzothiazole with hydrazine hydride in ethanol. Compound [1] reacted with maleic anhydride in DMF to produce (Z)-4-(2-(benzo[d] thiazol-2yl) hydrazinyl)-4-oxobut-2-enoic acid [compound (2)]. While the treatment of compound [2] with the ammonium persulfate (NH4)2S2O8 (as the initiator) in order to produce compound [3], then compound [3] reacted with thionyl chloride in benzene to produce compound [4], finally compound [4] reaction with various drugs: cephalexin, amoxicillin, sulfamethizole, elecoxib obtained polymers [5–8]. The structure of synthesized compounds identified by spectral data: fourier transform infrared (FTIR) and proton nuclear magneti

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Publication Date
Tue Aug 01 2023
Journal Name
Journal Of Engineering
Flexural Behavior of Reinforced Rubberized Reactive Powder Concrete Beams under Repeated Loads
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Non-biodegradability of rubber tires contributes to pollution and fire hazards in the natural environment. In this study, the flexural behavior of the Rubberized Reactive Powder Concrete (RRPC) beams that contained various proportions and sizes of scrap tire rubber was investigated and compared to the flexural behavior of the regular RPC. Fresh properties, hardened properties, load-deflection relation, first crack load, ultimate load, and crack width are studied and analyzed. Mixes were made using micro steel fiber of the straight type, and they had an aspect ratio of 65. Thirteen beams were tested under two loading points (Repeated loading) with small-scale beams (1100 mm, 150 mm, 100 mm) size.

The fine aggregate

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Publication Date
Thu Jun 01 2023
Journal Name
Iraqi Journal Of Physics
Preparation of SiO2:TiO2 for High-Performance Double Layer Anti-Reflection Coating
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        In this work, an anti-reflection coating was prepared in the region (400-1000) nm of wavelength, with a double layer of silicon dioxide (SiO2) as an inner layer and the second layer of the mixture (SiO2) and titanium dioxide (TiO2) with certain ratios, as an outer layer using the chemical spraying method with a number of 6 sprays of layer SiO2 and 12 sprays of layer SiO2 - TiO2. Using the method of chemical spraying deposited on the glass as a substrate with a different number of sprays of SiO2, and a fixed number of TiO2-SiO2. The optical and structural properties were determined using UV-Vis spectroscopy and atomic force mi

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation of Metoprolol Bilayer Tablets as an Oral Modified Release Dosage Form
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Metoprolol is a β1 adrenergic blocker used in treatment of heart diseases. Metoprolol (100mg) tablets was formulated as a modified release oral system utilizing the concept of bilayer system, first layer contained (30mg) as immediate release and the other (70mg) in the sustained release matrix.  The immediate release layer consisted of lactose or microcrystalline cellulose as diluents with sodium starch glycolate or sodium croscarmellose as disintegrants. The result showed that the layer contains microcrystalline cellulose and 2% sodium starch glycolate gave disintegration time similar to that of conventional metoprolol tartrate tablet. This result was subjected in the subsequent preparation of the bilayer tablet. The

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