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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 Sep 23 2019
Journal Name
Al-kindy College Medical Journal
Primary Hydatid Cyst of Parotid Gland: A Rare Case Diagnosed by Computed Tomography
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Hydatid disease is a zoonotic infection caused by Echinococcus species. The cystic form of this infection mostly involves liver and lung. Hydatid disease of the parotid gland even in endemic regions is a very rare entity that may be easily overlooked in daily practice. Herein, I present a case report of a 60-year-old Iraqi female patient who presented with a progressively painless mass in her right parotid. It was diagnosed radiologically as a hydatid cyst and was excised successfully. Histopathologic examination of the resected specimen confirmed the hydatid cyst. This case emphasizes the importance of considering hydatidosis in the differential diagnosis of any parotid mass, especially in endemic countries.

 

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Publication Date
Thu Jun 30 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Adsorption of Fluoroquinolones Antibiotics on Activated Carbon by K2CO3 with Microwave Assisted Activation
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The preparation of low cost activated carbon from date stones and microwave method by using K2CO3 as chemical activator were investigated.

   The prepared activated carbon was used to remove fluoroquinolones antibiotics from aqueous solution. The characterizations of the activated carbon is represented by surface area, pore volume, ash content, moisture content, bulk density, and iodine number. The adsorbed fluoroquinolones antibiotics are Ciprofloxcin (CIP), Norfloxcin (NOR) and Levofloxcin (LEVO). Different variables as pH, initial concentrations and contact time were studied to show the efficieny of prepared activated carbon. The experimental adsorption data were analyzed by Lungmuir, Freundlich

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Publication Date
Tue Oct 05 2010
Journal Name
Journal Of College Of Education For Women
Conversation Analysis of Forum: a Selected Text from Paul S. Kemp Online Journal
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Language as a means of communication has long been the concern of many conversation analysts in their studies such as: Sacks et al. (1974), Schegloff et al. (1977), Duncan (1972), Grice (1975) and Burton (1980). Burton has attempted analyzing the first ten transitions of the play “The Dumb Waiter” for mere a presentation of her approach. This paper aims at analyzing the conversational structure of forum on the subject of literary fiction and genre fiction by applying Burton’s model (1980) of analysis to answer the question to what extent this model is applicable in analyzing the presented text. The findings of the investigation have proved the applicability of the structure of conversation formulated by Burton (1980) in her model wit

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Publication Date
Sun Jan 01 2012
Journal Name
مجلة الهندسة والتكنولوجيا
Histopathological Effects of Burkholderia Mallei Isolated from Patients with Wound Infections on Mice
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Publication Date
Wed Jan 01 2020
Journal Name
Biochemical Cellular Archives
Synthesis, characterizationand antibacterialactivity of PVA cyclic acetal (Cu) metal complex / chitosan polymer blend
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Polyacetal was synthesized from the reaction of PVA with para-methyoxy benzaldehyde. Polymer metal complexwas prepared by reaction with Cu, polymer blend with Chitosan was prepared through the technique of solution casting method.All prepared compounds have been characterized through FT-IR, DSC, SEM as well as the Biological activity. The FT-IR results indicated the formation of polyacetal. The DSC results indicated the thermal stability regarding prepared polymer, polymermetal complex and Chitosan polymer blends. Antibacterial potential related to synthesized polyacetal, its metal complex andChitosan blend against four types of bacteria namely, Staphylococcus aureas, Psedomonas aeruginosa, Bacillus subtilis, Escherichia coli was examined a

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Publication Date
Fri Apr 01 2011
Journal Name
Chinese Chemical Letters
Extraction of cobalt(II) from aqueous solution by N,N′-carbonyl difatty amides
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The development of economic and environmentally friendly extractants to recover cobalt metal is required due to the increasing demand for this metal. In this study, solvent extraction of Co(II) from aqueous solution using a mixture of N,N0-carbonyl difatty amides (CDFAs) synthesised from palm oil as the extractant was carried out. The effects of various parameters such as acid, contact time, extractant concentration, metal ion concentration and stripping agent and the separation of Co(II) from other metal ions such as Fe(II), Ni(II), Zn(III) and Cd(II) were investigated. It was found that the extraction of Co(II) into the organic phase involved the formation of 1:1 complexes. Co(II) was successfully separated from commonly associated metal

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Behavior of reactive powder concrete containing recycled glass powder reinforced by steel fiber
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Abstract<p>Environmental sustainability is described as one that avoids the depletion or deterioration of natural resources, while also allowing for the preservation of long-term environmental quality. By practicing environmental sustainability, we may assist to guarantee that the requirements of today’s population are satisfied without risking the capacity of future generations to meet their own needs in the future. Engineers in the field of concrete production are becoming increasingly interested in sustainable development, which includes the utilization of the locally available materials in addition to using the agricultural and industrial waste in construction industry as one of the possib</p> ... Show More
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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Engineering
Design of New Hybrid Neural Controller for Nonlinear CSTR System based on Identification
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This paper proposes improving the structure of the neural controller based on the identification model for nonlinear systems. The goal of this work is to employ the structure of the Modified Elman Neural Network (MENN) model into the NARMA-L2 structure instead of Multi-Layer Perceptron (MLP) model in order to construct a new hybrid neural structure that can be used as an identifier model and a nonlinear controller for the SISO linear or nonlinear systems. Two learning algorithms are used to adjust the parameters weight of the hybrid neural structure with its serial-parallel configuration; the first one is supervised learning algorithm based Back Propagation Algorithm (BPA) and the second one is an intelligent algorithm n

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Publication Date
Mon Aug 05 2019
Journal Name
Journal Of Engineering
Behaviour of Segmental Concrete Beams Reinforced by Pultruded CFRP Plates: an Experimental Study
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Research aims to develop a novel technique for segmental beam fabrication using plain concrete blocks and externally bonded Carbon Fiber Reinforced Polymers Laminates (CFRP) as a main flexural reinforcement. Six beams designed an experimentally tested under two-point loadings. Several parameters included in the fabrication of segmental beam studied such as; bonding length of carbon fiber reinforced polymers, the surface-to-surface condition of concrete segments, interface condition of the bonding surface, and thickness of epoxy resin layers. Test results of the segmental beams specimens compared with that gained from testing reinforced concrete beam have similar dimensions for validations. The results show the effectiven

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Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Corrosion Inhibition Efficiency Investigation of Yttrium Oxide Nanoparticles Coated on Carbon Steel Alloy
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Metal oxide nanoparticles demonstrate uniqueness in various technical applications due to their suitable physiochemical properties. In particular, yttrium oxide nanoparticle(Y2O3NPs) is familiar for technical applications because of its higher dielectric constant and thermal stability. It is widely used as a host material for a variety of rare-earth dopants, biological imaging, and photodynamic therapies. In this investigation, yttrium oxide nanoparticles (Y2O3NPs) was used as an ecofriendly corrosion inhibitor through the use of scanning electron microscopy (SEM), Fourier transforms infrared spectroscopy (FT-IR), UV-Visible spectroscopy, X-ray diffraction (XRD), and energy dispersive X-ray spe

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