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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 Nov 24 2023
Journal Name
Iraqi Journal Of Science
Inhibitory effect of some medicinal plant extracts on some pathogenic fungi
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Plants and their extracts preparations have been used as medicines against infectious diseases. In present work, Cassia senna (leaves), Piper nigrum (fruits) were extracted with different organic solvents to investigate their antifungal activities in vitro. However, the effective of plant extracts against some pathologic fungi (Tricophyton rubrum, T. tonsurans, T. violaceum, Microsporum audouinii, M. canis and M. gypseum) were evaluated at concentrations ranged between (0.005–5%) using agar diffusion methods and compared with standard antifungal drug (Clotrimazole). Results showed that methanol extract of C. senna and ethanol extract of P. nigrum displayed excellent inhibition on dermatophytes compared with standard antifungal drug, th

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Publication Date
Fri Dec 07 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Novel Combination for Self-Nanoemulsifying Drug Delivery System of Candesartan Cilexetil
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Solubility problem of many of effective pharmaceutical molecules are still one of the major obstacle in theformulation of such molecules. Candesartan cilexetil (CC) is angiotensin II receptor antagonist with very low water solubility and this result in low and variable bioavailability. Self- emulsifying drug delivery system (SEDDS) showed promising result in overcoming solubility problem of many drug molecules. CC was prepared as SEDDS by using novel combination of two surfactants (tween 80 and cremophore EL) and tetraglycol as cosurfactant, in addition to the use of triacetin as oil. Different tests were performed in order to confirm the stability of the final product which includes thermodynamic study, determination of self-emulsificat

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Engineering
Numerical Simulation of Natural Convection Heat Transfer from Interrupted Rectangular Fins
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      Numerical simulations have been investigated to study the external free convective heat transfer from a vertically rectangular interrupted fin arrays. The continuity, Naver-Stockes and energy equations have been solved for steady-state, incompressible, two dimensional, laminar with Boussiuesq approximation by Fluent 15 software. The performance of interrupted fins was evaluated to gain the optimum ratio of interrupted length to fin length (

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Publication Date
Thu Dec 02 2021
Journal Name
Iraqi Journal Of Science
Quantitative Analysis based on Supervised Classification of Medical Image Fusion Techniques
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Fusion can be described as the process of integrating information resulting from the collection of two or more images from different sources to form a single integrated image. This image will be more productive, informative, descriptive and qualitative as compared to original input images or individual images. Fusion technology in medical images is useful for the purpose of diagnosing disease and robot surgery for physicians. This paper describes different techniques for the fusion of medical images and their quality studies based on quantitative statistical analysis by studying the statistical characteristics of the image targets in the region of the edges and studying the differences between the classes in the image and the calculation

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Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
Wear rate of epoxy resin reinforced with multi walls carbon nanotubes
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In this study, nanocomposites have been prepared by adding
multiwall carbon nanotubes (MWCNTs) with weight ratios (0, 2, 3,
4, 5) wt% to epoxy resin. The samples were prepared by hand lay-up
method. Influence of an applied load before and after immersion in
sodium hydroxide (NaOH) of normality (0.3N) for (15 days) at
laboratory temperature on wear rate of Ep/MWCNTs
nanocomposites was studied. The results showed that wear rate
increases with increasing the applied load for the as prepared and
immersed samples and after immersion. It was also found that epoxy
resin reinforced with MWCNTs has wear rate less than neat epoxy.
The sample (Ep + 5wt% of MWCNTs) has lower wear rate. The
immersion effect in base so

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Publication Date
Thu Jul 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study of Telegraph Equation via He-Fractional Laplace Homotopy Perturbation Technique
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A new technique to study the telegraph equation, mostly familiar as damped wave equation is introduced in this study. This phenomenon is mostly rising in electromagnetic influences and production of electric signals.  The proposed technique called as He-Fractional Laplace technique with help of Homotopy perturbation is utilized to found the exact and nearly approximated results of differential model and numerical example of telegraph equation or damped wave equation in this article. The most unique term of this technique is that, there is no worry to find the next iteration by integration in recurrence relation. As fractional Laplace integral transformation has some limitations in non-linear terms, to get the result of nonlinear term in

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Publication Date
Wed Jul 01 2020
Journal Name
Iop Conf. Series: Materials Science And Engineering
Numerical Study of Specially Shaped Slender RC Columns under Compressive Load
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Abstract<p>In most Reinforced Concrete (RC) buildings, the cross-section size of rectangular columns that conventionally used in these structures is larger than the thickness of their partitions. Consequently, a part of the column is protruded out of the wall which has some architectural disadvantages. Reducing the column size by using high strength concrete will result in slender column, thus the stability problem may be occurred. The stability problem is difficult to be overcome with rectangular columns. This paper study the effectiveness of using new types of columns called Specially Shaped Reinforced Concrete (SSRC) columns. Besides, the use of SSRC columns provides many structural advantage</p> ... Show More
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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Engineering
Comparison of Different DEM Generation Methods based on Open Source Datasets
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Digital Elevation Model (DEM) is one of the developed techniques for relief representation.  The definition of a DEM construction is the modeling technique of earth surface from existing data. DEM plays a role as one of the fundamental information requirement that has been generally utilized in GIS data structures. The main aim of this research is to present a methodology for assessing DEMs generation methods. The DEMs data will be extracted from open source data e.g. Google Earth. The tested data will be compared with data produced from formal institutions such as General Directorate of Surveying. The study area has been chosen in south of Iraq (Al-Gharraf / Dhi Qar governorate. The methods of DEMs creation are kri

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Publication Date
Sun May 26 2019
Journal Name
Iraqi Journal Of Science
On Integrability of Christou’s Sixth Order Solitary Wave Equations
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We examine the integrability in terms of Painlevè analysis for several models of higher order nonlinear solitary wave equations which were recently derived by Christou. Our results point out that these equations do not possess Painlevè property and fail the Painlevè test for some special values of the coefficients; and that indicates a non-integrability criteria of the equations by means of the Painlevè integrability.

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Publication Date
Thu Mar 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Adsorption of Anionic Dye from Equeous Solution by Modified Synthetic Zeolite
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        The adsorption of Congo red (CR) dye on modified synthetic zeolite 5A  , the general name of which is Linde Type A (LTA)which is modified by amino mercepto thiadiazole (AMT)  and have been characterized  by using fourier transform infrared (FT-IR) , x-ray diffraction (XRD) spectroscopies, atomic force microscopy (AFM) and scanning electron microscope (SEM) analysis.In this work Modified zeolite was utilized as adsorbent to remove (CR) dye from aqueous solution by adsorption. Batch experiments were conducted to study the effects contact time , initial concentration of adsorbate and temperature on dye adsorption. The equilibrium adsorption data were analyzed by using several isotherm models ( Freu

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