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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
Sat Oct 27 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
A NEW SPECIES OF CARABIDAE (NSECTA: COLEOPTERA) FROM IRAQ
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Aniera desert/cola was found new to science and to the Iraqi fauna. The description was
mainly based on external features and male genit

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Publication Date
Mon Dec 03 2018
Journal Name
Journal Of Engineering
Thermal Properties of Lead-Acid Battery Plastic Lightweight Concrete
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This study investigates the possibility of using waste plastic as one of the components of expired lead-acid batteries to produce lightweight concrete. Different percentages of lead-acid battery plastic were used in the production of lightweight concrete. The replacements were (70, 80 and 100%) by volume of the fine and coarse aggregate. Results demonstrated that a reduction of approximately 23.6% to 35% in the wet density was observed when replacement of 70% to 100% of the natural aggregate by lead-acid battery plastic. Also, the compressive strength decreased slightly with the increase in plastic content at different curing ages of 7, 28, 60, 90, 120 days. The lowest value of compressive strength was (20.7 MPa) for (wa

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Wed Aug 23 1989
Journal Name
J. Agric. Water Reso. Res 8 (1), 11-25‏
Response Of Two Barley Mutants CV. Arivat To Salinity‏
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Publication Date
Thu Jun 01 2023
Journal Name
Journal Of Applied Sciences And Nanotechnology
Microstructure Investigation of Activated Carbon Prepared from Potato Peel
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Abstract This research investigates how activated carbon (AC) was synthesized from potato peel waste (PPW). Different ACs were synthesized under the atmosphere's conditions during carbonation via two activation methods: first, chemical activation, and second, carbon dioxide-physical activation. The influence of the drying period on the preparation of the precursor and the methods of activation were investigated. The specific surface area and pore volume of the activated carbon were estimated using the Brunauer–Emmett–Teller method. The AC produced using physical activation had a surface area as high as 1210 m2/g with a pore volume of 0.37 cm3/g, whereas the chemical activation had a surface area of 1210 m2/g with a pore volume of 0.34 c

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Publication Date
Fri Jun 01 2018
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Improvement of Fading Channel Modeling Performance for Wireless Channel
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Fading channel modeling is generally defined as the variation of the attenuation of a signal with various variables. Time, geographical position, and radio frequency which is included. Fading is often modeled as a random process. Thus, a fading channel is a communication channel that experiences fading. In this paper, the proposed system presents a new design and simulate a wireless channel using Rayleigh channels. Rayleigh channels using two approaches (flat and frequency-selective fading channels) in order to calculate some path space loss efforts and analysis the performance of different wireless fading channel modeling. The results show that the bite error rate (BER) performance is dramatically improved in the value of signal to

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Some electrical properties of PVA:PEG/MnCl2 thin film composites
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PVA:PEG/MnCl2 composites have been prepared by adding (MnCl2) to the mixture of the poly vinyl alcohol (PVA) and poly ethylene glycol (PEG) with different weight percentages (0, 2, 4, 6, 8 and 10) wt.% by using casting method. The type of charge carriers, concentration (nH) and Hall mobility (μH) have been estimated from Hall measurements and show that the films of all concentration have a negative Hall coefficient. In D.C measurement increase temperature leads to decrease the electrical resistance. The D.C conductivity of the composites increases with the increasing of the concentration of additive particles and temperature. The activation energy decreases for all composites with increasing the concentration of the additive particles.

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Publication Date
Mon Jan 07 2013
Journal Name
Nanoscience And Nanotechnology
Low Frequency Dielectric Study of PAPA-PVA-GR Nanocomposites
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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
People of China's Economic Diplomacy Toward Japan 1949-1972
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Chinese policy was characterized in general toward Japan caution and fear and try to
mobilize all energies and alliances possible in order to interact and deal with that neighbor
foe, has that policy been in all its aspects to the enticements of regional and local conflicts, as
well as international variables that were the hardest and most influential on them.
The importance of the choice of the People of China's economic diplomacy toward the
study of Japan during the period of the Cold War is that each of them was in transition, China
at that time was barely beyond the midst of a civil war (1945-1949) led to the split into two
states: China, led by the People Mao Tse-Tung and Beijing as its capital, the National Chi

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Publication Date
Mon Dec 02 2019
Journal Name
Journal Of Mechanics
Fabrics-Shear Strength Links of Silicon-Based Granular Assemblies
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ABSTRACT<p>Silicon (Si)-based materials are sought in different engineering applications including Civil, Mechanical, Chemical, Materials, Energy and Minerals engineering. Silicon and Silicon dioxide are processed extensively in the industries in granular form, for example to develop durable concrete, shock and fracture resistant materials, biological, optical, mechanical and electronic devices which offer significant advantages over existing technologies. Here we focus on the constitutive behaviour of Si-based granular materials under mechanical shearing. In the recent times, it is widely recognised in the literature that the microscopic origin of shear strength in granular assemblies are associated with their</p> ... Show More
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Crossref (5)
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Publication Date
Sat Jun 01 2013
Journal Name
Engineering And Technology Journal
Effect of External Sulfate Attack on Self Compacted Concrete
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Self-compacting concrete (SCC) is an innovative concrete that does not require vibration for placing and compaction. It is able to flow under its own weight, completely filling formwork and achieving full compaction, even in the presence of congested reinforcement. The effect of external sulfate attack was studied-Es (very sever exposure SO4>10000ppm) according to ACI 318-11. The mix design method of SCC used is according to EFNARC 2002, and then must satisfy the criteria of filling ability, passing ability and segregation resistance. The experimental program focuses to study two different chemical composition of sulfate resistance Portland cement with different percentage of silica fume replacement by weight of cement and W/cm (0.3 and 0.3

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