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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 May 15 2023
Journal Name
Iraqi Journal Of Science
DFT, PM3, AM1, and MINDO/3 Quantum Mechanical Calculations for Some INHC Cs Symmetry Schiff Bases as Corrosion Inhibitors for Mild Steel
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Density Functional Theory (DFT) at the B3LYP/ 6-311G basis set level and
semiemperical methods (PM3, AM1, and MINDO/3) were performed on six new
substituted Schiff bases derivatives of INHC (N-(3-(phenylidene-allylidene)
isonicotinohydrazide) using Gaussian-03 program. The calculated quantum chemical
parameters correlated to the inhibition efficiency were studied and discussed at their
equilibrium geometry and their correct symmetry (Cs). Comparisons of the order of
inhibition efficiency of the Schiff bases derivatives, and local electrophilic and
nucleophilic reactivity have analyzed. Some physical properties also were studied
such as heat of formation, total energy and dipole moment...etc. Also vibration
freq

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis and Spectroscopic Characterization for Some Metal ion Complexes with 2-Hydroxy-3-((5-Mercapto-1,3,4-Thiadiazol-2-yl)Diazenyl)-1-Naphthaldehyde
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New metal ion complexes were synthesized with the general formula; K[PtLCl4], [ReLCl4] and K[ML(Cl)2] where M = Pd(II), Cd(II), Zn(II) and Hg(II), from the Azo ligand (HL) [2-Hydroxy-3-((5-mercapto-1,3,4-thiadiazol-2-yl)diazenyl)-1-naphth aldehyde] (HL) the ligand was synthesized from (2-hydroxy-1-naphthaldehyde) and (5-amino-1,3,4-thiadiazole-2-thiol). The ligand and its metal complexes are characterized by phisco- chemical spectroscopic techniques (FT.IR, UV-Vis and Mass spectra, elemental analysis, molar conductivity, Atomic Absorption, Chloride contain and magnetic susceptibility). The spectral data suggest that the (HL) behaves as a bidentate ligand in all complexes. These studies revealed tetrahedral geometries for all metal complexes

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Publication Date
Fri Sep 02 2022
Journal Name
Rawal Medical Journal
Comminuted intra-articular distal radius fractures treated by ligamentotaxis external fixation with and without bone marrow injection to prevent late metaphyseal collapse
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Objective: To compare the radiological and functional outcomes of patients of Comminuted intraarticular distal radius fractures treated with or without bone marrow injection along with external fixator ligamentotaxis. Methodology: This prospective comparative study on 41 patients with comminuted intra-articular lower end radius fractures distributed patients randomly into two groups depending on whether an aspirate of bone marrow was injected at the fracture site two weeks after fracture management with external fixation ligamentotaxis. Results: The mean age was 35.8 years, with male predominance. The radiological parameters (radial height, radial inclination, and volar tilt) at the 6th month follow up were lower in the group who did not re

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Scopus
Publication Date
Mon Sep 23 2024
Journal Name
European Journal Of Orthodontics
Poly-Ether-Ether-Ketone versus dead-soft coaxial bonded retainers: a randomized clinical trial. Part 2: periodontal health and microbial biofilm assessment
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Abstract<sec> <title>Background

Retainers have the potential to detrimentally impact periodontal health and contribute to tooth decay.

Objectives

To investigate periodontal health and bacterial biofilm related to Poly-Ether-Ether-Ketone (PEEK) fixed retainers as compared to Dead-soft coaxial fixed retainer (DSC).

Trial design

A two-arm parallel groups single-centre randomized c

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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
Sun Jul 01 2018
Journal Name
Agronomy Journal
Use of Rainfall Data to Improve Ground-Based Active Optical Sensors Yield Estimates
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Ground-based active optical sensors (GBAOS) have been successfully used in agriculture to predict crop yield potential (YP) early in the season and to improvise N rates for optimal crop yield. However, the models were found weak or inconsistent due to environmental variation especially rainfall. The objectives of the study were to evaluate if GBAOS could predict YP across multiple locations, soil types, cultivation systems, and rainfall differences. This study was carried from 2011 to 2013 on corn (Zea mays L.) in North Dakota, and in 2017 in potatoes in Maine. Six N rates were used on 50 sites in North Dakota and 12 N rates on two sites, one dryland and one irrigated, in Maine. Two active GBAOS used for this study were GreenSeeker and Holl

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Civil Engineering Research
Distribution Factor of Curved I-Girder Bridges under Iraqi Standard Bridge Live Loads
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Publication Date
Wed Jan 01 2020
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees20
Opto- electrical properties of p-SnSe:S/N-Si heterojunction for solar cell application
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Crossref (2)
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Publication Date
Wed Dec 12 2018
Journal Name
Iop Conference Series: Materials Science And Engineering
Extraction of Essential Oil from Iraqi Eucalyptus Camadulensis Leaves by Water Distillation Methods
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The extraction of Eucalyptus oil from Iraqi Eucalyptus Camadulensis leaves was studded using water distillation methods. The amount of Eucalyptus oil has been determined in a variety of extraction temperature and agitation speed. The effect of water to Eucalyptus leaves (solvent to solid) ratio and particle size of Eucalyptus leaves has been studied in order to evaluate the amount of Eucalyptus oil. The optimum experimental condition for the Eucalyptus oil extraction was established as follows: 100 C extraction temperature, 200 rpm agitation speed; 0.5 cm leave particle size and 6: 1 ml: g amount of water to eucalyptus leaves Ratio.

Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Engineering And Development
Comparison Study of (urinary & serum) AST Activity from Patients with type 2 diabetes
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Aspartate aminotransferase was purified from urine and serum of patients with type 2 diabetes in a 2 steps procedure involving dialysis bag and sephadex G-25 gel filtration (column chromatography). The enzyme was purified 346.23 fold with 1467% yield and 3.46 fold with 142.85% yield in urine and serum of patients with type 2 diabetes respectively. The purified enzyme showed single peak. The results of this study revealed that AST activity of type 2 diabetes urine and serum increased significantly (p<0.001) compared with control group.