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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
Mon Nov 01 2010
Journal Name
Journal Of Systems And Software
Development of Java based RFID application programmable interface for heterogeneous RFID system
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Scopus (7)
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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of The College Of Languages
Dylan Thomas:The vision of Death as a Prologue to a New Life
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Dylan Thomas (1914-1953) is a modern poet belongs to the apocalyptic movement of the 1940's.This movement is influenced by the doctrines and techniques of surrealism. Poetry for him should not be primarily concerned with man in society, but with the celebration of spiritual truth. It should bring to light the hidden causes, hence his personal interest is to strip darkness and explore the inward motives. To do this he uses a cluster of images: a constant building up and breaking down of images. His poetry depends on the romantic spontaneity, suggestiveness of the Symbolists and the the surrealists' mysterious liberation of the unconsciousness and the emotional involvement in the dynamics of life. In "Light Breaks

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Publication Date
Wed Feb 15 2017
Journal Name
School Of Engineering
Development of novel demountable shear connectors for precast steel-concrete composite bridges
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Two novel demountable shear connectors for precast steel-concrete composite bridges are presented. The connectors use high-strength steel bolts, which are fastened to the steel beam with the aid of a special locking configuration that prevents slip of bolts within their holes. Moreover, the connectors promote accelerated construction and overcome typical construction tolerances issues of precast structures. Most importantly, the connectors allow bridge disassembly, and therefore, can address different bridge deterioration scenarios with minimum disturbance to traffic flow, i.e. (1) precast deck panels can be rapidly uplifted and replaced; (2) connectors can be rapidly removed and replaced; and (3) steel beams can be replaced, while precast

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Publication Date
Sun Jun 01 2008
Journal Name
Baghdad Science Journal
Plasma Heating of Tokamak by Microwaves at Electron Cyclotron Resonance Heating (ECRH)
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The brief description to the theory of propagation of electromagnetic waves in plasma was done. The cutoff and resonance regions have been showed. The principles of plasma heating at electron cyclotron resonance (ECRH) method have been mentioned. The numerical simulation to three different station: Tosca station in United Kingdom, ISX-B station in USA and T-10 station in Russia had been done. The optical depth and the friction of energy absorbed A have been calculated. The simulation results indicate that both and A are increase with size of the tokamak and it is possible to obtain full absorption in large tokamak.

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Publication Date
Wed Nov 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Two New Records of Coelioxys Latreille, 1809 (Hymenoptera: Apoidea: Megachilidae) from Iraq
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Abstract<p>Five <italic>Coelioxys</italic> Latreille, 1809 species previously recorded in Iraq; <italic>Coelioxys emargintus</italic> Förster, 1853 and <italic>Coelioxys brevis</italic> Eversmann, 1852 newly recorded species. A brief re-description of each is given, supported by photographs; as well as a provided for their global distribution.</p>
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Publication Date
Mon Mar 05 1990
Journal Name
وقائع المؤتمر العلمي الخامس لمجلس البحث العلمي في المجلة العراقية
INACTIVATION OF SELECTED ANTIBIOTICS AGAINST ESCHERICHIA COLI BY VAMIN NUTRITIO- NAL SUPPLEMENTATION
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Posible interference of vamin with the activity of several antibiotics against E. coli was evaluated in vitro. In MBS- glucose medium, significant growth delay was induced by 8 ug/ml of terramycin (oxytetracycline- polymyxin B) and bactrim (trimethoprim-sulphamethoxazole), and by 16 ug/ml of refocin, lincomycin, and chloramphenicol. Rapid growth inhibition was induced by 32 ug/ml of all an- tibiotic tested separately. Significant inactivation of up to 64 ug/ml of licomycin and bactrim was in- duced by the addition of vamin at a concentration of 1:20 v/v of the medium. This effect was found to be due to the presence of specific amino acids in vamin. Among them is valine, leucine, isoleucine tyrosine, tryptophan, phenylalanine, cysteine, meth

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Publication Date
Tue Nov 07 1989
Journal Name
Proc. 5th Sci.conf./src
INACTIVATION OF B*- LACTAM ANTIBIOTICS AGAINST E. COLI BY VAMIN NUTRITIONAL SUPPLEMENTION
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ABSTRACT Possible interference of vamin nutritional solution with the activity of several B-lactam antibiotics against E.coli was evaluated in vitro.In Minimal basal salts-glucose medium rapid growth inhibition of sensitive E. coli was induced by 4 µg/ml of ampicillin / cloxaillin, 8 µg/ml of ampicillin, 6 µg/ml of carbencillin, hostacillin, and cephalotin, and by 32 µg/ml of penicillin G and cloxacillin. Significant inactivation of up to 32 µg/ml of carbencillin, cephalotin, penicillin G, and hostacillin was induced by addition of 1:20 v/v vamin. This inactivation was due to the presence of specific amino acids in the mixture. Deletions of amino acids revealed that valine, leucine, isoleucine, tyrosine, tryptophan, phenylalanine, cys

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Physics: Conference Series
Recovery of temporal coefficient for heat equation from non-local overdetermination conditions
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Abstract<p>Recovery of time-dependent thermal conductivity has been numerically investigated. The problem of identification in one-dimensional heat equation from Cauchy boundary data and mass/energy specification has been considered. The inverse problem recasted as a nonlinear optimization problem. The regularized least-squares functional is minimised through lsqnonlin routine from MATLAB to retrieve the unknown coefficient. We investigate the stability and accuracy for numerical solution for two examples with various noise level and regularization parameter.</p>
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Publication Date
Sun May 11 2014
Journal Name
World Journal Of Experimental Biosciences
Detection of hydrolytic enzymes produced by Azospirillum brasiliense isolated from root soil
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Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
Developing production techniques of copper powder less than 125 micron without grinding
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