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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
Thu Sep 16 2021
Journal Name
International Journal Of Clinical Practice
An overview of post‐COVID‐19 complications
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Publication Date
Sun Mar 04 2018
Journal Name
Baghdad Science Journal
Effect of Ochratoxin-A on Mouse Embryos
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This study sought to determine malformation caused by Ochratoxin-A (OTA) on mouse embryos. Twenty adult female white Swiss mice (mus msculus) were divided into four groups, with five females per group, and with one male placed with two females in a cage. Avaginal plug was observed in the early morning and the day of mating was considered as day of pregnancy followed by the first day of pregnancy. Three sub lethal concentrations of OTA were applied to the respective groups (other than the control), 1mg/kg, 2mg/kg and 4mg/kg. The animals were given 0.1 ml per 10 gm body weight per concentration of OTA once a day during days 7-14 of pregnancy. The control group animals were given distilled water. The pregnant mice were dissected, and the embry

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Publication Date
Tue Dec 22 2020
Journal Name
Modern Applications Of Geotechnical Engineering And Construction Geotechnical Engineering And Construction
Numerical Modeling of Honeycombed Geocell Reinforced Soil
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Shallow foundations have been commonly used to transfer load to soil layer within the permissible limits of settlement based on the bearing capacity of the soil. For most practical cases, the shape of the shallow foundation is of slight significance. Also, friction resistance forces in the first layers of soils are negligible due to non-sufficient surrounding surface area and compaction conditions. However, the bearing capacity of a shallow foundation can be increased by several techniques. Geocell is one of the geosynthetic tool applied mainly to reinforce soil. This study presents a numerical approach of honeycombed geocell steel panels reinforcing the sandy soil under shallow foundation, and several parameters are investigated such as th

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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
Pre-Writing Skills of Kindergarten Children Preparation
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The study aimed to design a test of pre-writing skills for public kindergartens in Baghdad city. The test consisted of (25) items applied on a sample of (150) kindergarteners to identify these skills as well as to identify the significant difference between male and female children and if there is a difference between pre-school children and kindergarteners. The results showed the presence of pre-writing skills with a high degree in kindergarten children. The differences were clear in these skills between male and female children and those in pre-school than those in kindergartens. The researcher suggested a number of recommendations and proposals.

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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
MEASUREMENT OF TRANSMITED VIBRATION TO TRACTOR SEAT
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A field experiment was conducted at experimental field of Mechanization Agriculture , the
College of Agriculture , Abu – Ghraib , University of Baghdad .To measure transmitted vibration to
seat tractor during operation tillage , mold board plow with New Holland 66-S- 80 tractor as one
machinery unit , Soil was treated at soil constant moisture ( 18 – 20 % ) with two depths of plowing
(15 and 20 cm ) and three speed of tractor 2.0 , 3.5, 6.8 km / h . Three main dimensions in seat
tractor measurement vertical, longitudinal and lateral acceleration. Split plot design under
completes block design with three replicates

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Appearances of family Disintegration for Delinquency females
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Family social institution mission in the community, if and repaired Magistrate society and often lead that institution a positive role in the socialization, but a variety of factors ailing infect system family Vtfkdh role effective and influential in society and stands at the forefront of those factors disintegration family, whether caused by the death of one or both parents, divorce or separation, or whether the result of domestic weakness and poor family behavioral practices. And gaining the study of great importance and that the scarcity of studies that address the problem of delinquency female, is no secret that stand on the fact the role of disintegration family in the events of that problem will help and a large degree in the devel

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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Measurement of Classroom Flexibility for Kindergarten Childre
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The current research aims to identify measure classroom flexibility for kindergartens children, identify the correlation between the classroom flexibility of kindergartens children and the gender of the child, and identify the correlation between the classroom flexibility of kindergartens children and their classroom. The current research sample consisted of (200) boys and girls selected randomly from the governmental Riyadh affiliated with the six directorates of education of Baghdad on both sides (al-karkh - al-rasafa). in order to achieve the objectives of the current research, this required including two tools, one is the scale of classroom flexibility for the kindergartens' children, which was constructed by the researcher based on

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Publication Date
Tue Jun 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Anodic Polarization of Anodized Aluminum Alloy 5052
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Aluminum alloy 5052 had been anodized by sulfuric acid as an electrolyte under constant voltage and the anodic oxide film produce will be testing by potentiostatic anodic polarization .Two variables, which were considered as important variables, were studied. These variables are anodizing time 15,30 min. and sealing time 10,20 min., and the test by potentiostatic anodic polarization through electro chemical polarization measurements in solutions of 1N na2so4 ( PH= 1 ). The results are discussed in light of the rate of ionic current flow through the coating during anodic polarization measurements.

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Publication Date
Fri Feb 01 2013
Journal Name
Journal Of Applied Research And Technology
Effectiveness of Wavelet Denoising on Electroencephalogram Signals
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Publication Date
Mon Mar 06 2023
Journal Name
Baghdad Science Journal
Quotient on some Generalizations of topological group
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In this paper, we define some generalizations of topological group namely -topological group, -topological group and -topological group with illustrative examples. Also, we define grill topological group with respect to a grill. Later, we deliberate the quotient on generalizations of topological group in particular -topological group. Moreover, we model a robotic system which relays on the quotient of -topological group.

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