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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
Wed Jul 01 2020
Journal Name
Ieee Transactions On Industrial Electronics
Finite-Time Continuous Terminal Sliding Mode Control of Servo Motor Systems
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In this article, a continuous terminal sliding mode control algorithm is proposed for servo motor systems. A novel full-order terminal sliding mode surface is proposed based on the bilimit homogeneous property, such that the sliding motion is finite-time stable independent of the system’s initial condition. A new continuous terminal sliding mode control algorithm is proposed to guarantee that the system states reach the sliding surface in finitetime. Not only the robustness is guaranteed by the proposed controller but also the continuity makes the control algorithm more suitable for the servo mechanical systems. Finally, a numerical example is presented to depict the advantages of the proposed control algorithm. An application in the rota

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Publication Date
Tue Jun 30 2020
Journal Name
Medico-legal Update
Effects of caring children with leukemia on their mothers` psychosocial status
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Abstract Study aim: to assess the influence of care burden for children with leukemia on their mothers` psychosocial status. Methodology: A Descriptive study, conducted at two pediatric hospitals in Baghdad city. A purposive sample of (60) mothers was participated in the study after obtaining their consent form. The instrument of the study was used to assess mothers` psychosocial status in addition to their sociodemographic characteristics. The data was processed and statistically analysed by SPSS program version 23. Result: the result of the study showed mothers have (81%) in self esteem, (77%) in psychosocial distress, (80%) for social interaction, and (76%) for social isolation. There were association between mothers` psychosocial status

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Publication Date
Sun May 01 2022
Journal Name
Journal Of Engineering
Performance Analysis of different Machine Learning Models for Intrusion Detection Systems
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In recent years, the world witnessed a rapid growth in attacks on the internet which resulted in deficiencies in networks performances. The growth was in both quantity and versatility of the attacks. To cope with this, new detection techniques are required especially the ones that use Artificial Intelligence techniques such as machine learning based intrusion detection and prevention systems. Many machine learning models are used to deal with intrusion detection and each has its own pros and cons and this is where this paper falls in, performance analysis of different Machine Learning Models for Intrusion Detection Systems based on supervised machine learning algorithms. Using Python Scikit-Learn library KNN, Support Ve

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Publication Date
Fri Sep 16 2016
Journal Name
Journal Of Earthquake Engineering
Dynamic Response of Saturated Soil - Foundation System Acted upon by Vibration
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In this study, the response and behavior of machine foundations resting on dry and saturated sand was investigated experimentally. In order to investigate the response of soil and footing to steady state dynamic loading, a physical model was manufactured to simulate steady state harmonic load at different operating frequencies. Total of 84 physical models were performed. The footing parameters are related to the size of the rectangular footing and depth of embedment. Two sizes of rectangular steel model footing were tested at the surface and at 50 mm depth below model surface. Meanwhile the investigated parameters of the soil condition include dry and saturated sand for two relative densities 30% and 80%. The response of the footing was ela

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Publication Date
Wed Jan 25 2023
Journal Name
International Journal Of Biomaterials
Surface Characterization of Stainless Steel 316L Coated with Various Nanoparticle Types
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Background. Material tribology has widely expanded in scope and depth and is extended from the mechanical field to the biomedical field. The present study aimed to characterize the nanocoating of highly pure (99.9%) niobium (Nb), tantalum (Ta), and vanadium (V) deposited on 316L stainless steel (SS) substrates which considered the most widely used alloys in the manufacturing of SS orthodontic components. To date, the coating of SS orthodontic archwires with Nb, Ta, and V using a plasma sputtering method has never been reported. Nanodeposition was performed using a DC plasma sputtering system with three different sputtering times (1, 2, and 3 hours). Results. Structural and elemental analyses were conducted on the deposited coating

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Publication Date
Mon Apr 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Stability constant of some Metal Ion Complexes of (6-(2Amino-2-(4-hydroxy phenyl)-acetamido)-3,3--dimethyl-7oxo-4-thia-1-aza-bicyclo[3,2,0]heptanes-2carboxylicacid(Amoxicillin)
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  Measurement of stability constant of some complexes formed by (6-(2-amino-2-(4hydroxy phenyl)-acetamido)-3,3-dimethyl-7-oxo-4-thia-1-aza-bicyclo[3,2,0] heptanes-2carboxylic acid (Amoxicillin) with (Cr+3, Co+2, Ni+2, Cu+2,Ag+1, and Cd+2) ions, have been performed(Amoxicillin) was found to behave as bidentate ligand with ahardness parameter(α)of (0.46)and asoftness parameter(β)of (1.03) while complexes being formed were of (1:1)ratio.
 

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Publication Date
Thu Nov 12 2020
Journal Name
Journal Of Petroleum Research And Studies
Production Optimization for Natural Flow and ESP Well A Case Study on Well NS-5 Mishrif Formation-Nasriya Oil Field
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As the reservoir conditions are in continuous changing during its life, well production rateand its performance will change and it needs to re-model according to the current situationsand to keep the production rate as high as possible.Well productivity is affected by changing in reservoir pressure, water cut, tubing size andwellhead pressure. For electrical submersible pump (ESP), it will also affected by numberof stages and operating frequency.In general, the production rate increases when reservoir pressure increases and/or water cutdecreases. Also the flow rate increase when tubing size increases and/or wellhead pressuredecreases. For ESP well, production rate increases when number of stages is increasedand/or pump frequency is

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Publication Date
Mon Jan 01 2024
Journal Name
Dyes And Pigments
3′,3′,4′,4′,5′,5′,6′,6′,6′-nonafluoro-hexyloxy groups substituted phthalocyanines: Synthesis, characterization and their biological properties
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Publication Date
Tue May 16 2023
Journal Name
Journal Of Engineering
Experimental Study For a Laminar Natural Convection Heat Transfer From an Isothermal Heated Square Plate With and Without Circular Hole
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An experimental investigation of natural convection heat transfer from an isothermal horizontal,vertical and inclined heated square flat plates with and without circular hole, were carried out in two cases, perforated plates without an impermeable adiabatic hole "open core" and perforated plates with an impermeable adiabatic hole "closed core" by adiabatic plug. The experiments covered the laminar region with a range of Rayleih number of (1.11x106 ≤RaLo≤4.39x106 ), at Prandtle number (Pr=0.7). Practical experiments have been done with variable inclination angles from horizon (Ф=0o ,45o,90o,135oand 180o),facing upward (0o≤Ф<90o), and downward (90o
≤Ф<180o). The results showed that the temperature gradient increases whi

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Publication Date
Sun Oct 15 2023
Journal Name
Bionatura
Examining how PMMA and polyamide denture base materials' physical characteristics are affected by electrolyzed water used as a denture cleaner
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Denture cleansing is an essential step that can stop cross‑contamination and adds to the health of the patient, denture durability, and the general quality of life. A disinfection technique must be practical and devoid of damaging effects on the material's properties used to construct the denture base. The main aim of this study is to evaluate the effect of three concentrations of electrolyzed water denture cleanser on heat cure acrylic and polyamide after immersion in electrolyzed water. The evaluation is based on their efficacy on surface hardness, wettability, and color stability compared with one submerged in distilled water as a control group. The method consists of eighty samples of heat-cured acrylic and polyamide material.

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