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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 Dec 21 2023
Journal Name
Mathematical Modelling Of Engineering Problems
Enhancing Spatial Accuracy of OpenStreetMap Data: A Geometric Approach
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OpenStreetMap (OSM), recognised for its current and readily accessible spatial database, frequently serves regions lacking precise data at the necessary granularity. Global collaboration among OSM contributors presents challenges to data quality and uniformity, exacerbated by the sheer volume of input and indistinct data annotation protocols. This study presents a methodological improvement in the spatial accuracy of OSM datasets centred over Baghdad, Iraq, utilising data derived from OSM services and satellite imagery. An analytical focus was placed on two geometric correction methods: a two-dimensional polynomial affine transformation and a two-dimensional polynomial conformal transformation. The former involves twelve coefficients for ad

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Publication Date
Fri Oct 01 2010
Journal Name
Iraqi Journal Of Physics
Fatigue Behavior Of Chopped Carbon Fiber Reinforced Epoxy Composites
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Hand-lay up method was used to prepare the samples made of epoxy (EP) as a matrix reinforced with chopped carbon fibers (CCF). The fatigue behavior of epoxy resin /chopped carbon fiber composites was studied with different weight percentage of chopped carbon fibers (2.5%,5%,7.5%,10%,12.5%). The fatigue test was carried out under alternate bending method, which was made by applying sinusoidal wave with constant displacement (15mm), stress ratio R=-1,and loading frequency 10Hz, which is believed to give a negligible temperature rise during the test. The results of the maximum stress, fatigue strength, fatigue limit and fatigue life of the tested composites are calculated from stress(S)-number of cycles(N) (S-N) curves.
It was shown that

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Publication Date
Sat Mar 31 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Synthesis of Nano Crystalline Gamma Alumina from Waste Cans
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In the present study waste aluminium cans were recycled and converted to produce alumina catalyst. These cans contain more than 98% aluminum oxide in their structure and were successfully synthesized to produce nano sized gamma alumina under mild conditions. A comprehensive study was carried out in order to examine the effect of several important parameters on maximum yield of alumina that can be produced. These parameters were reactants mole ratios (1.5, 1.5, 2, 3, 4 and 5), sodium hydroxide concentrations (10, 20, 30, 40, 50 and 55%) and weights of aluminum cans (2, 4, 6, 8 and 10 g). The compositions of alumina solution were determined by Atomic absorption spectroscopy (AAS); and maximum yield of alumina solution was 96.3% obtain

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Publication Date
Sat Sep 01 2007
Journal Name
Saudi Medical Journal
Topical zinc sulphate solution for treatment of viral warts.
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KE Sharquie, AA Khorsheed, AA Al-Nuaimy, Saudi Medical Journal, 2007 - Cited by 91

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
A study of fermi hole for some atomic systems
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the electron correlation effect for inter-shell can be described by evaluating the fermi hole and partial fermi hole for Li atom comparing with Be+ and B+2 ions

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Publication Date
Sun May 26 2019
Journal Name
Iraqi Journal Of Science
Some Results of (α, β) Derivations on Prime Semirings
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      This paper investigates the concept (α, β) derivation on semiring and extend a few results of this map on prime semiring. We establish the commutativity of prime semiring and investigate when (α, β) derivation becomes zero.

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Crossref (2)
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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Engineering
Serviceability Performance of Externally Prestressed steel-Concrete Composite Girders
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Publication Date
Thu Jun 04 2026
Journal Name
Journal Of Engineering
Computational Method for Unsteady Motion of Two-Dimensional Airfoil
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A numerical method is developed for calculation of the wake geometry and aerodynamic forces on two-dimensional airfoil under going an arbitrary unsteady motion in an inviscid incompressible flow (panel method). The method is applied to sudden change in airfoil incidence angle and airfoil oscillations at high reduced frequency. The effect of non-linear wake on the unsteady aerodynamic properties and oscillatory amplitude on wake rollup and aerodynamic forces has been studied. The results of the present method shows good accuracy as compared with flat plate and for unsteady motion with heaving and pitching oscillation the present method also shows good trend with the experimental results taken from published data. The method shows good result

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Publication Date
Sat Jul 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Performance Evaluation of Two Date Palm Frond Cutting Saws
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Abstract<p>Traditional tree management is laborious and costly, thus this work aimed to study the performance of two different types of frond cutting saws (reciprocating saw and vibrating saw) and examine the two saws on five date palm varieties. Four parameters were examined, including cutting time for a single frond, the power needed for cutting a single frond, frond cutting productivity expressed as tree/h, and vibration conveyed to the worker’s hand. A field experiment was designed according to the nested randomized complete block design, including five date palm varieties as the main plot and the type of saw as a sub-plot. Means were compared using the least significant differences (LSD 0</p> ... Show More
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Publication Date
Sat Feb 09 2019
Journal Name
Iraqi Journal Of Laser
Primary Diagnosis of Abnormal Urine via Auto Fluorescence Process
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The main objective of this study is to determine the suitable excitation wavelengths for
urine components reaching to select the suitable lasers to execute the auto fluorescence due to their
high intensities. The auto fluorescence was measured at 305, 325 and 350 nm excitation wavelengths
for eleven urine samples which were also analyzed by conventional methods (chemical and
microscopic examination). Data manipulation using Matlab package programming language showed
that urine sample with normal chemical and biological components have emission peaks which are
different from the infected urine samples. Despite the complexity of the composition of urine,
fluorescence maxima can be observed. Most likely, the peaks obser

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