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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
Fri Jun 01 2007
Journal Name
Journal Of The College Of Languages (jcl)
David Hare's Teeth 'n' Smiles: A Drama of Disintegration
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David Hare (b.1947) is one of the most critically acclaimed, contemporary British dramatists. A playwright, director and filmmaker, he has written more than thirty plays for the stage and seven original screen plays for cinema and TV (Susan Emerling, p.1). He began his dramatic career in the late sixties. Along with such dramatists as Howard Brenton and Trevor Griffiths, he writes in the aftermath of the "Angry Young Men" tradition of John Osborne. It is a well-known fact that the element of anger continued in the drama of the 1960s and became even more radicalized after the social, cultural and political unrests of 1968 by the dramatists of the "second wave" to whom Hare belongs (John Russell Taylor, p.14). Setting his plays in a variet

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Engineering
Rehabilitation of Reinforced Concrete Deep Beam by Epoxy Resin
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This investigation presents an experimental and analytical study on the behavior of reinforced concrete deep beams before and after repair. The original beams were first loaded under two points load up to failure, then, repaired by epoxy resin and tested again. Three of the test beams contains shear reinforcement and the other two beams have no shear reinforcement. The main variable in these beams was the percentage of longitudinal steel reinforcement (0, 0.707, 1.061, and 1.414%). The main objective of this research is to investigate the possibility of restoring the full load carrying capacity of the reinforced concrete deep beam with and without shear reinforcement by using epoxy resin as the material of repair. All be

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Publication Date
Thu Jul 27 2023
Journal Name
Buildings
Structural Behavior of Reactive Powder Concrete under Harmonic Loading
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Industrial buildings usually are designed to sustain several types of load systems, such as dead, live, and dynamic loads (especially the harmonic load produced by rotary motors). In general, these buildings require high-strength structural elements to carry the applied loads. Moreover, Reactive Powder Concrete (RPC) has been used for this purpose because of its excellent mechanical strength and endurance. Therefore, this study provides an experimental analysis of the structural behaviors of reinforced RPC beams under harmonic loads. The experimental program consisted of testing six simply supported RPC beams with lengths of 1500 mm, widths of 150 mm, and thicknesses of 200 mm under harmonic loading with varied frequencies between 1

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Soil-Structure Interaction of Retaining Walls under Earthquake Loads
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The study is devoted to both static and earthquake response analysis of retaining structures acted upon by lateral earth pressure. Two main approaches were implemented in the analysis, namely, the Mononobe-Okabe analytical method and the numerical Finite element procedure as provided in the ready software ABAQUS with explicit dynamic method. A basic case study considered in the present work is the bridge approach retaining walls as a part of AL-Jadiriya bridge intersection to obtain the effects of the backfill and the ground water on the retaining wall response including displacement of the retaining structure in addition to the behavior of the fill material. Parametric studies were carried out to evaluate the effects of several factors

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Publication Date
Mon Jun 30 2003
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Interfacial Rheological Properties of Iraqi Crude Oils Water System
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Publication Date
Wed May 01 2024
Journal Name
Journal Of Engineering
Assessment of Rutting Resistance for Fiber-Modified Asphalt Mixtures
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Rutting is one of the most complex and widespread types of distress. The rutting is frequently observed on Iraqi roads, especially at the checkpoints, forming a significant hazard on the asphalt layers. Factors such as heavy loads and high temperatures contribute to this distress. Adding fibers to a hot mix asphalt (HMA) effectively improves performance and extends the lifespan of the flexible pavement. This article used glass, steel, and basalt fibers. The wheel tracking test assessed the fibre-asphalt mixture for rutting resistance and compared it with the mix without adding fibers (control HMA). Meanwhile, the microscopic structure of fibres and asphalt mixture modified with fibers was examined using the Field Emission Scanning E

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Publication Date
Mon Mar 29 2021
Journal Name
Journal Of Engineering
Kinetic Studies of Biodiesel Production from Jatropha curcas Oil
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The world is confronted with the twin crisis of fossil fuel depletion and environmental degradation caused by fossil fuel usage. Biodiesel produced from renewable feedstocks such as Jatropha seed oil or animal fats by transesterification offers a solution. Although biodiesel has been produced from various vegetable oils such as Jatropha seed oil, the reaction kinetics studies are very few in literature, hence the need for this study. Jatropha curcas seed oil was extracted and analyzed to determine its free fatty acid and fatty acid composition. The oil was transesterified with methanol at a molar ratio of methanol to oil 8:1, using 1% sodium hydroxide catalyst, at different temperature

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Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
Spectroscopic Diagnostic of Cadmium Sulfide Plasma Produced By LIBS
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Abstract

       The current study was carried out to reveal the plasma parameters such as ,the electron temperature ( ), electron density (ne) , plasma frequency (fp), Debye length ( ) , Debye number (   for  CdS to employ the LIBS for the purpose of analyzing and determining spectral emission lines using . The results of electron temperature for CdS range (0.746-0.856) eV , the electron density(3.909-4.691)×1018 cm-3. Finally ,we discuss plasma parameters of CdS  through  nano second  laser generated plasma .

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Publication Date
Sun Mar 20 2022
Journal Name
Geotechnical Engineering And Sustainable Construction
Numerical Modeling of Circular Tunnel Alignment Under Seismic Loading
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The continuous increase in population has led to the development of underground structures like tunnels to be of great importance due to several reasons. One of these reasons is that tunnels do not affect the living activities on the surface, nor they interfere with the existing traffic network. More importantly, they have a less environmental impact than conventional highways and railways. This paper focuses on using numerical analysis of circular tunnels in terms of their behavior during construction and the deformations that may occur due to overburden and seismic loads imposed on them. In this study, the input data are taken from an existing Cairo metro case study; results were found for the lateral and vertical displacements, the Peak

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Publication Date
Thu May 30 2024
Journal Name
Iraqi Journal Of Science
Plasma Optical Emission Spectroscopy Study of Some Iron Meteorites
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This study aims to analyze spectra in real-time for λ Draconids, σ Hydrids, μ Virginid, and one sporadic meteor using spectroscopic chemical analysis and diagnose plasma parameters. Good-resolution spectroscopy and a CCD camera for meteor observation were used concurrently to examine the ablation spectra of these meteorites in situ. The Boltzmann and Lorentz methods were then used to determine the temperature and density of electrons, the length of Debye, and the frequency of plasma. Furthermore, spectra data can be analyzed and compared to data from other sources. Spectrum tests can be utilized to identify the chemical structure of meteorites' plasma.

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