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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
Tue Oct 08 2024
Journal Name
Cureus
Orbital Langerhans Cell Histiocytosis: A Systematic Review of 228 Cases
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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Production of Zinc oxide for medical application from Zinc scraps
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In this work ,medical zinc oxide was produced from zinc scraps instead of traditional method which used for medical applications such as skin diseases, Iraq is importing around 50 ton/year for samarra plant the producted powder has apartical size less than 5 micron and the purity was more than 99.98%,also apilot plant of yield capacitiy 15 kg/8hours wsa designed and manufactured .

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Crossref
Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Synthesis of Some Heterocyclic Compounds Derived from 2-Mercapto Benzoxazole
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New series of 2-mecapto benzoxazole derivatives (1-20) incorporated into fused to different nitrogen and suphur containing heterocyclic were prepared from 2-meracpto benzoxazole, when treated with hydrazine hydrate to afford 2-hydrazino benzoxazol (1). Compound (1) converted to a variety of pyridazinone andphthalazinone derivatives (2-4) by reaction with different carboxylic anhydride. Also, reaction of (1) with phenyl isothiocyanate and ethyl chloro acetate afforded 3-phenyl-1,3-thiazolidin-2,4-dione-2-(benzoxazole-2-yl-hydrazone) (6). Azomethines (7-10) were prepared through reaction of (1) with aromatic aldehyde, then (7, 8) converted to thaizolidinone derivatives (11, 12). Treatment of (1) with active methylene compounds afforded deriva

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of Engineering
Punching Shear Strength of Reinforced Concrete Flat Plates with Openings
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Publication Date
Mon Jun 01 2020
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Thermal response of skin diseased tissue treated by plasmonic nanoantenna
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The thermal distribution in the diseased tissue treated by different methods faces the problem of an uncontrollable defused heat. In the present article, we use a plasmonic bowtie nanoantenna working in the near infrared region to enhance the temperature confinement in the tissue. The Computer Simulation Technology Studio Suite package version 2019 was used to execute the design of both plasmonic nanoantenna and the tissue. Gold nanostructure and silicon carbide dioxide are the components the plasmonic nanoantenna in the bowtie shape. The results showed that the distance between the tumor tissue and the antenna is important to determine the intensity field where the maximum field is 5.9*107 V/m at a distance of 100 nm. The maximum

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Publication Date
Mon May 11 2020
Journal Name
Baghdad Science Journal
Some properties of finite dimensional fuzzy anti-normed linear spaces
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            In this paper the definition of fuzzy anti-normed linear spaces and its basic properties are used to prove some properties of a finite dimensional fuzzy anti-normed linear space.    

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Elastic transverse electron scattering form factors of 11Li exotic nucleus
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        The elastic transverse electron scattering form factors have been studied for the 11Li   nucleus using the Two- Frequency Shell Model (TFSM) approach. The single-particle wave functions of harmonic-oscillator (HO) potential are used with two different oscillator parameters bcore and bhalo. According to this model, the core nucleons of 9Li nucleus are assumed to move in the model space of spsdpf. The outer halo (2-neutron) in 11Li is assumed to move in the pure 1p1/2, 1d5/2, 2s1/2 orbit. The shell model calculations are carried ou

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Publication Date
Wed Mar 15 2023
Journal Name
International Journal Of Biomaterials
A Novel Coating of Orthodontic Archwires with Chlorhexidine Hexametaphosphate Nanoparticles
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Statement of the Problem. The use of orthodontic fixed appliances may adversely affect oral health leading to demineralizing lesions and the development of gingival problems. Aims of the Study. The study aimed to coat orthodontic archwires with chlorhexidine hexametaphosphate nanoparticles (CHX-HMP NPs) and to evaluate the elusion of CHX from CHX-HMP NPs. Materials and Methods. A solution of CHX-HMP nanoparticles with an overall concentration of 5 mM for both CHX and HMP was prepared, characterized (using atomic force microscope and Fourier transformation infrared spectroscopy), and used to coat orthodontic stainless steel (SSW) and NiTi archwires (NiTiW). The coated segments were characterized (using scanning electron microscopy

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Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering
Flexible Genetic Algorithm Based Optimal Power Flow of Power Systems
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Nowadays, the power plant is changing the power industry from a centralized and vertically integrated form into regional, competitive and functionally separate units. This is done with the future aims of increasing efficiency by better management and better employment of existing equipment and lower price of electricity to all types of customers while retaining a reliable system. This research is aimed to solve the optimal power flow (OPF) problem. The OPF is used to minimize the total generations fuel cost function. Optimal power flow may be single objective or multi objective function. In this thesis, an attempt is made to minimize the objective function with keeping the voltages magnitudes of all load buses, real outp

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Publication Date
Sat Feb 09 2019
Journal Name
Iraqi Journal Of Laser
Treatment of Oral Pyogenic Granuloma by 810 nm Diode Laser
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Pyogenic granuloma is one of the inflammatory hyperplasia seen in the oral cavity. The
present study included 10 patients with pyogenic granuloma, involving 4 males and 6 females with 1:1.5
male to female ratio. Patient ages ranged from 5 to 85 years (mean, 30 years) and half of the lesions had
pedunculated base, with surface ulceration in 10% of cases. Treatment consisted of resection, using 810
nm diode lasers. Eight patients were anesthetized during the surgical operation by local infiltration of
anesthesia. Only three patients reported mild post-operative pain within the first 24 hours of the healing
period. During the surgical operation there was no significant bleeding so clear surgical field. There was
no blee

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