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

الكلمات المشتقة من الاعداد

إن الأبحاث العلمية كانت و لا تزال تحضا باهتمام الكثير من العلماء و المختصين في مجال التربية الرياضية بشكل عام و الجمناستك بشكل خاص لإيجاد أحدث الوسائل و الأدوات التي تساعد على سهولة توصيل المعلومات إلى المتعلمين و بدرجة عالية من الكفاءة, إذ يمكن للمتعلم الاستعانة بوسائل تعليمية عديدة منها القراءات المختلفة و المواد المبرمجة أو الأفلام و الوسائل السمعية و البصرية و ما إلى ذلك, فالمعلم الذي يستخدم هذه الوسائل

لاصطلام في الخلاف بين الإمامين الشافعي وأبي حنيفة للشيخ الامام منصور بن محمد بن عبد الجبار المروزي السمعاني أبي المظفر(ت498هـ) من مسألة (إذا تزوج الكافر أختين أو أكثر، من أربع نسوة ، ثم أسلم وأسلمن معه

-دراسة وتحقيق-

اعداد

أ0م0د0قصي سعيد احمد

جامعة بغداد/ كلية العلوم الاسلامية

قسم الشريعة/ فقه مقارن

The revolution in technology made students plagiarize others’ work and submit it as their own. The aim of this study is to find the effectiveness of teaching paraphrasing strategies in reducing students’ plagiarism in university of Baghdad. The Sample of the study is randomly chosen out of eighty, fourth year college students. The materials were taught within eight weeks of instruction about paraphrasing strategies. Results represent that treating the experimental group with paraphrasing strategies have resulted in expanding the range of avoiding plagiarism in the post-test. Moreover, the findings showed that plagiarism is a problem for the students at a college level and their assignment submitted during the course of study includes a

In this work, a pulsed Nd:YAG laser(out put energy=5J and pulse
duration=300μsec) was used to perform drilling in samples of lead, stainless steel
304, brass, copper and aluminum. Laser irradiation was carried out in both air and
in a suitable chamber of controlled pressure inside. The effect of pressure inside the
chamber on the drilling process was investigated. Then, the chamber was filled with
argon gas to investigate its effect on drilling process where an enhancement in
drilling depth was observed compared to that in case of irradiation in air and
chamber of air pressure. As well, the effect of focus position on the process was
studied with the pressure varying inside the chamber in order to construct a

The conditional style represents a form of structures built on associative relationships within the sentence sometimes, which also coincides with textual relationships at other times. It is based on the principle of semantic interrelation between the conditional verb and its response with a tool, as well as the textual context in which it is woven, which leads to the production of different meanings according to the stylistic structure of the condition and its context. Rhetoricians looked for those relationships and their semantic production especially with Al-Skaki and the rhetoricians after him, as they studied the harmony built on restriction and attachment in the conditional structure and what it carries of structural and semantic featu

The research aims to show the relationship between the use of automated accounting systems technology and its impact on enhancing the efficiency and effectiveness of the internal control system in a sample of Bahraini universities in light of the rapid changes in the                                       electronic business environment. Automated accounting and its impact on enhancing the efficiency and effectiveness of the internal control system, and it is concluded through the analytical study of the research sample that there is a percenta