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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 May 30 2023
Journal Name
Iraqi Journal Of Science
On gw-Prime Submodules
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     Our aim in this work is to investigate prime submodules and prove some properties of them. We study the relations between prime submodules of a given module and the extension of prime submodules. The relations between prime submodules of two given modules and the prime submodules in the direct product of their quotient module are studied and investigated.

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Publication Date
Fri Jan 10 2020
Journal Name
Journal Of Legal Sciences
Digital Heritage: A legal study compared to Islamic jurisprudence
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The idea of ​​digital legacy is a very modern issue in the legal reality, as it did not appear until this decade, and the signs of its emergence in America are originating from Iraq by an American soldier who was killed in Iraq. The legal position of the accounts and pages and the content of the accounts and personal pages left by the human being after his death, and can it be passed on after him to the heirs or not? It is the general successor who deserves this digital stuff.

         When reviewing the position of comparative laws of American, English, French, Iraqi and Islamic jurisprudence, we find that the essence of the problem raised by the issue of digital heritage is the collis

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Experimental Investigation for TiO2 nanoparticles as a Lubricant-Additive for a Compressor ofWindow Type Air-Conditioner
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The coefficient of performance of a window type Air-Conditioner system can be improved if a reduction in the work of compressor can be achieved by a suitable technique. The present study investigates the effect of dispersing a low concentration of TiO2 nanoparticles in the mineral oil based lubricant, as well as on the overall performance of a window type Air-Conditioner system using R22 as the working fluid. An enhancement in the COP of the refrigeration system has been observed and the existence of an optimum volume fraction noticed, with low concentrations of nanoparticles suspended in the mineral oil. Results showed that the average compressor work reduced by 13.3%, which ultimately resulted in an increase of 11.99% in the COP due to

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Publication Date
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Extend Nearly Pseudo Quasi-2-Absorbing submodules(I)
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The concept of a 2-Absorbing submodule is considered as an essential feature in the field of module theory and has many generalizations. This articale discusses the concept of the Extend Nearly Pseudo Quasi-2-Absorbing submodules and their relationship to the 2-Absorbing submodule, Quasi-2-Absorbing submodule, Nearly-2-Absorbing submodule, Pseudo-2-Absorbing submodule, and the rest of the other concepts previously studied. The relationship between them has been studied, explaining that the opposite is not true and that under certain conditions the opposite becomes true. This article aims to study this concept and gives the most important propositions, characterizations, remarks, examples, lemmas, and observations related to it. In the en

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Publication Date
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
Remarks on Ultrasemiprime algebras
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        Every finite dimensional normed algebra is isomorphic to the finite direct product of  or , it is also proved these algebras are ultrasemiprime algebras. In this paper, the ultrasemiprime proof of the finite direct product of  and  is generalized to the finite direct product of any ultrasemiprime algebras.

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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
A Note on Overpartition Triples
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     Let n be a positive integer and  denotes the number of overpartition triples. In this note, we prove two identities modulo 16 and 32 for . We provide a new method to reprove a result of Lin Wang for completely determining and  modulo 16. Also, we find and prove an infinite family of congruences modulo 32 for . The new method relies on expanding the fourth power of the overpartition infinite product together with the help of Gauss' identity.

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Publication Date
Sun Oct 01 2006
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Alcoholic Liver Disease: Alfa Fetoprotein Alteration, Hematological & Biochemical Characteristics
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Background: Alcohol remains the single most significant cause of liver disease throughout the Western world, responsible for between 40 and 80% of cases of cirrhosis in different countries. Many of the factors underlying the development of alcoholic liver injury remain unknown, and significant questions remain about the value of even very basic therapeutic strategies.
Patients and Methods: In a cross sectional study, 113 alcoholic patients with evidence of liver disease in the absence of other significant etiology attending the Gastoenterorology and Hepatology Teaching Hospital between December 2001 and December 2003 were studied for the hematological and biochemical spectrum of alcoholic liver disease in

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Publication Date
Fri Dec 08 2023
Journal Name
Iraqi Journal Of Science
Thermal Emission from Binary Millisecond Pulsar Stars (MSPs)
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Pulsar stars divided into two types depending on the periods of rotation, normal
emission Pulsar and Millisecond pulsars (MSPs). In this paper, the effect of the
strong magnetic field on the thermal emission in Millisecond pulsar stars is
concentrated. Also the luminosity spin down (Lsp) are calculated depends on the
periods (P), and Period derivative (
P
) for sample stars which were adopted. The
relation between internal and surface magnetic field is illustrated. The model that
which adopted is Hallo Cone Model (HCM)). The total magnetic dipole radiation
power (heating power Wh) of all super fluid neutrons in MSPs stars is calculated.
For sample stars of MSPs , the value of transition period (Ptr) was d

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Diagnosing Pilgrimage Common Diseases by Interactive Multimedia Courseware
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In this study, we attempt to provide healthcare service to the pilgrims. This study describes how a multimedia courseware can be used in making the pilgrims aware of the common diseases that are present in Saudi Arabia during the pilgrimage. The multimedia courseware will also be used in providing some information about the symptoms of these diseases, and how each of them can be treated. The multimedia courseware contains a virtual representation of a hospital, some videos of actual cases of patients, and authentic learning activities intended to enhance health competencies during the pilgrimage. An examination of the courseware was conducted so as to study the manner in which the elements of the courseware are applied in real-time learn

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Publication Date
Sun Jul 02 2006
Journal Name
Journal Of The Faculty Of Medicine Baghdad
peritoneal dialysis associated peritonitis caused by gram- negaTIVE BACTERIA
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Background:

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