Preferred Language
Articles
/
jpgiafs-929
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
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Apr 12 2009
Journal Name
Journal Of Engineering
Correlations of Reservoir Rock Properties from Well Measurements
...Show More Authors

Publication Date
Thu Jan 01 2015
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci
Swelling Behavior of Cross-link PVA with Glutaraldehyde
...Show More Authors

The polymeric hydrogels composed of poly vinyl alcohol (m.wt 72000) and glutaraldehyde(5%,8% and 10%) , have been thermally prepared for the purpose of studying their swelling and drug release behavior . The swelling ratio was measured for all the hydrogel samples at 37°C, in three different media pH (1.2, 4.7 and 6.8) as a function of time. The results show that the maximum swelling ratios were arranged as follows :pH =6.8 > pH =4.7 > pH =1.2 hydrogels cross linked PVA showed a typical pH responsive behavior such as high pH has maximum swelling while low pH shows minimum swelling.

Publication Date
Sat Nov 03 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Nursing College Students' Health Protective Behaviors
...Show More Authors

Objective: to assess the Nursing College students' health-protective behaviors (HPBs) and their
association with some sociodemograghic characteristics.
Methodology: A sample of 100 Students (males and females) was selected through a systematic
random sample that were at the third and fourth year of Nursing College in Baghdad University for the
period of April 1st through April 30th 2007. Data were collected through the use of a self-report
instrument that used for Americans as HPBs assessment that contains 23 items. Reliability and validity
of the tool were determined through a pilot study. A descriptive statistical approach (frequencies and
percentages) and inferential statistical approach (chi-square) were used for

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 07 2019
Journal Name
Iraqi Journal Of Laser
Design High Efficient Reflectivity of Distributed Bragg Reflectors
...Show More Authors

Bragg Reflectors consist of periodic dielectric layers having an optical path length of quarter wavelength for each layer giving them important properties and makes them suitable for optoelectronics applications. The reflectivity can be increased by increasing the number of layers of the mirror to get the required value. For example for an 8 layers Bragg mirror (two layers for each dielectric pair), the contrast of the refractive index has to be equal to 0.275 for reaching reflectivity > 99%. Doubling the number of layers results in a reflectivity of 99.99%. The high reflectivity is purely caused by multiple-interference effects. It can be analyzed by using different matrix methods such as the transfer matrix method (TMM) which is the

... Show More
View Publication Preview PDF
Publication Date
Tue Aug 16 2016
Journal Name
Case Studies In Surgery
Ameloblastoma: A clinical study of 25 Iraqi patients
...Show More Authors

Objective: Geographic differences in clinical and pathological aspects of ameloblastoma have been suggested, therefore the purpose of this study was to analyze cases of ameloblastoma in terms of clinical and radiographic manifestations, histopathological types, treatment modalities and recurrence rate and compare them with reports from other parts of the world. Methods: The medical reports of patients diagnosed with ameloblastoma were reviewed and the data concerning the age, gender, chief complaint, the anatomical site of the lesion, radiographic appearance, histopathological diagnosis, treatment approach and recurrence were retrieved. Surgical treatment consisted of either enucleation with curettage and peripheral ostectomy or resection;

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 31 2017
Journal Name
Journal Of Engineering
Remediation of Contaminated Soil with Petroleum Industrial Wastewater
...Show More Authors

The contamination of soil with the wastes of oil industry products that are complex mixtures of hydrocarbons increased recently due to the large development of oil industries in Iraq. This study deals with the remediation of low permeability contaminated clayey soil by using the enhanced electrokinetic technique (EK). The contaminated soil samples obtained from Thi-Qar oil refinery plant in Al-Nassyriah city, where the byproducts of refinery plant are disposed into that site. The byproduct contaminant treated as total petroleum hydrocarbons (TPH) to avoid dealing and complexity of treating the individual minerals and compounds consisting the contaminant. The initial concentrations of TPH were (702.7, 1168, 1235) ppm in the contaminated s

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Engineering
ELECTROCHEMICAL DECOLORIZATION OF DIRECT BLACK TEXTILE DYE WASTEWATER
...Show More Authors

Electrochemical decolorization of direct black textile dye was studied in the presence of sodiumhydroxide (NaCl). Electrochemical cell occupy about 1 liter of working electrolyte supplied with graphiteelectrodes for both anode and cathode was constructed for this purpose. Decolorization percent, treatment time, power consumption, and pH were studied as a function of the applied voltage and salt concentration. Results show that decolorization increase with increasing salt concentration and applied voltage. Best decolorization of 86% can be achieved after 17 min at 7 volt and 5 g/l salt concentration. Further decolorization can be achieved but this will be accompanied with a sharp increase in power consumption. No significant decrease

... Show More
View Publication
Crossref (2)
Crossref
Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Coincidence of Fixed Points with Mixed Monotone Property
...Show More Authors

The purpose of this paper is to introduce and prove some coupled coincidence fixed point theorems for self mappings satisfying -contractive condition with rational expressions on complete partially ordered metric spaces involving altering distance functions with mixed monotone property of the mapping. Our results improve and unify a multitude of coupled fixed point theorems and generalize some recent results in partially ordered metric space. An example is given to show the validity of our main result. 

View Publication Preview PDF
Scopus (4)
Scopus Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
Dielectric properties of Li doped Ni-Zn ferrite
...Show More Authors

Lithium doped Nickel-Zinc ferrite material with chemical formula Ni0.9−2x Zn0.1LixFe2+xO4, where x is the ratio of lithium ions Li+ (x = 0, 0.01, 0.02, 0.03 and 0.04) prepared by using sol-gel auto combustion technique. X-ray diffraction results showed that the material have pure cubic spinal structure with space group Fd-3m. The experimental values of the lattice constant (aexp) were decreased from 8.39 to 8.35 nm with doped Li ions. It was found that the decreasing of the crystallite size with addition of lithium ions concentration. The radius of tetrahedral (rtet) and octahedral (roct) site were computed from cation distribution. SEM images have been taken to show the morphology of compound. The dielectric parameters [dissipation fa

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Engineering
Strengthening of GFRP Reinforced Concrete Slabs with Openings
...Show More Authors

Using fiber-reinforced polymer (FRP) could effectively improve the strength and endurance of reinforced concrete (RC) constructions. This study evaluated the flexural behavior of one-way concrete slabs with openings reinforced with glass fiber-reinforced polymers (GFRP) bars. It strengthened using carbon fiber-reinforced polymer (CFRP) sheets around the openings. The experimental program of this study is adopted by casting and testing four one-way concrete slabs with dimensions of (150*750*2650) mm. These slabs are divided into two groups based on whether they were strengthened or un-strengthened. For each group, two different openings (either one rectangular or two square) measured 250*500 mm and 250*250 mm, respective

... Show More
View Publication Preview PDF
Crossref (6)
Crossref