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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
Tue Dec 01 2020
Journal Name
Annals Of Tropical Medicine And Public Health
Endoscopic Partial Lateral Middle Turbinectomy versus middle Turbinat Trimming in Adult patients with Concha Bullosa
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Background: Concha bullosa is an anatomical variation which defined by pneumatizaton of middle turbinate that occurred with an incidence of (5 to 25%) in the normal population.It has the potential to cause crowding and obstruction of the middle meatus and nasal cavity. There are many surgical techniques which utilized for its management. Study goal: Is to compare the formation of adhesion between endoscopic partial lateral middle turbinectomy and middle turbinate trimming in cases of concha bullosa. Patients and methods: A prospectivecomparative clinical trial was performed in the ENT department at Al-Shahid Ghazi AL Hariri Hospital in Medical City over the period from September 2016 to August 2017. Fifty nine (59) patients {24 males

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Engineering
Structural Systems for Modern Architecture in Iraq Analysis Study to Dr. Qahtan Al-Madfa’i’s Architecture
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Dr. Qahtan Al-Madfa’i’s architecture has been characterized by a particular characteristic that may be unique and extreme at the same time, that is the use of the distinctive three-dimensional structural coverings and the exploitation of structural construction to give an extra aesthetic touch to the composition of the building, to achieve the application of his universal ideas, which he strongly believed and defended.

      In the period of the marked urban decline that the country undergoes now, which urges us toward making a comparison between the beginning of the modern Iraqi architecture and its ascending path up to its peak and the periods of its decline until it reached a very

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Publication Date
Thu Jun 11 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Correlation between crevicular C-reactive protein level with its serum level in chronic periodontitis patients
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Background: The main purpose of this study is to find if there is any correlation between the level of C-reactive protein (CRP) in gingival crevicular fluid with its serum level in chronic periodontitis patients and to explore the differences between them according to the probing depth. Materials and methods: Forty seven male subjects enrolled in this study. Thirty males with chronic periodontitis considered as study group whom further subdivided according to probing depth into subgroup 1 with pocket depth ≤6mm, subgroup 2 with pocket depth >6mm. The other 17 subjects considered as controls. For all subjects, clinical examination where done for periodontal parameters plaque index (PLI), gingival index (GI), bleeding on probing (BOP),

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Publication Date
Sat Aug 25 2012
Journal Name
Wireless Personal Communications
Multi-Objective Evolutionary Algorithm Based on Decomposition for Energy Efficient Coverage in Wireless Sensor Networks
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Publication Date
Tue Jan 17 2023
Journal Name
International Journal Of Online And Biomedical Engineering (ijoe)
An Image Feature Extraction to Generate a Key for Encryption in Cyber Security Medical Environments
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Cyber security is a term utilized for describing a collection of technologies, procedures, and practices that try protecting an online environment of a user or an organization. For medical images among most important and delicate data kinds in computer systems, the medical reasons require that all patient data, including images, be encrypted before being transferred over computer networks by healthcare companies. This paper presents a new direction of the encryption method research by encrypting the image based on the domain of the feature extracted to generate a key for the encryption process. The encryption process is started by applying edges detection. After dividing the bits of the edge image into (3×3) windows, the diffusions

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Publication Date
Sun May 27 2018
Journal Name
Journal Of Advanced Transportation
Accident Management System Based on Vehicular Network for an Intelligent Transportation System in Urban Environments
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As cities across the world grow and the mobility of populations increases, there has also been a corresponding increase in the number of vehicles on roads. The result of this has been a proliferation of challenges for authorities with regard to road traffic management. A consequence of this has been congestion of traffic, more accidents, and pollution. Accidents are a still major cause of death, despite the development of sophisticated systems for traffic management and other technologies linked with vehicles. Hence, it is necessary that a common system for accident management is developed. For instance, traffic congestion in most urban areas can be alleviated by the real-time planning of routes. However, the designing of an efficie

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Publication Date
Mon Jul 18 2022
Journal Name
Ieee Access
Moderately Multispike Return Neural Network for SDN Accurate Traffic Awareness in Effective 5G Network Slicing
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Due to the huge variety of 5G services, Network slicing is promising mechanism for dividing the physical network resources in to multiple logical network slices according to the requirements of each user. Highly accurate and fast traffic classification algorithm is required to ensure better Quality of Service (QoS) and effective network slicing. Fine-grained resource allocation can be realized by Software Defined Networking (SDN) with centralized controlling of network resources. However, the relevant research activities have concentrated on the deep learning systems which consume enormous computation and storage requirements of SDN controller that results in limitations of speed and accuracy of traffic classification mechanism. To fill thi

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Mechanical Engineering Research And Developments
Numerical investigation for Natural Convection in a square Enclosure with partially active thermal sides' wall
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Three-dimensional cavity was investigated numerical in the current study filled with porous medium from a saturated fluid. The problem configuration consists of two insulated bottom and right wall and left vertical wall maintained at constant temperatures at variable locations, using two discretized heaters. The porous cavity fluid motion was represented by the momentum equation generalized model. The present investigation thermophysical parameters included the local thermal equilibrium condition. The isotherms and streamlines was used to examine energy transport and momentum. The meaning of changing parameters on the established average Nusselt number, temperature and velocity distribution are highlighted and discussed.

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Publication Date
Wed Apr 05 2023
Journal Name
International Journal Of Interactive Mobile Technologies (ijim)
A Partial Face Encryption in Real World Experiences Based on Features Extraction from Edge Detection
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User confidentiality protection is concerning a topic in control and monitoring spaces. In image, user's faces security in concerning with compound information, abused situations, participation on global transmission media and real-world experiences are extremely significant. For minifying the counting needs for vast size of image info and for minifying the size of time needful for the image to be address computationally. consequently, partial encryption user-face is picked. This study focuses on a large technique that is designed to encrypt the user's face slightly. Primarily, dlib is utilizing for user-face detection. Susan is one of the top edge detectors with valuable localization characteristics marked edges, is used to extract

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Publication Date
Fri Nov 03 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences( P-issn 1683 - 3597 E-issn 2521 - 3512)
Professional Challenges Facing Pharmacists Working at Public Hospitals in an Iraqi Province: A Qualitative Study
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In Iraq, because of the dramatic turnovers facing the country for three decades, pharmacists continue to experience significant professional challenges in both the public and private sectors. The present study aimed to explore the professional challenges and obstacles facing Iraqi pharmacists working in public hospitals. This qualitative study included face-to-face semi-structured interviews with open-ended questions with hospital pharmacists. The participants were selected purposefully (with ≥ 3 years of experience) to work at governmental hospitals in Karbala province between December 2022 and April 2023. The audio-recording interviews were scripted. Thematic analyses were used to generate themes and subthemes from the interview

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