The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

Abstract:
This research (The effect of information in Iraqi universities) wants to
explain the aims and the opinions of Iraqi universities lecturers during the
globalization era and information technology .
The results we have got about using the computers by the lecturers of
Iraqi universities just in illustration and statistic as depends on there works

This research aims to discuss an important issue because of its role in increasing the efficiency of financial markets and boost investor confidence by a insider trading, which arises as a result of leaking secret information to some investors and reliable in the process of trading shares in the Iraq Stock Exchange And thus obtain abnormal profits at the expense of other investors. Research was based on the assumption that " Where shortcomings in local regulations relating to disclosure and insider trading in accounting information leads to the activate the phenomenon of insider trading in accounting information in the Iraq Stock Exchange and including a negative impact on investors' decisions ". and Because of the difficulty the discove

Background: The aim of the study was to investigate the effect of surface treatments of zirconia (grinding and sandblast with 50μm, 100 μm) on shear bond strength between zirconia core and veneering ceramic. Material and methods: Twenty-eight presintered Y-TZP ceramic specimens (IPS e.max ZirCAD, Ivoclar vivadent) were fabricated and sintered according to manufacturer’s instructions. The core specimens were divided randomly in to 4 groups, group 1: no surface treatment, group2: zirconia specimens were ground with silicon carbide paper up to1200 grit under water cooling, group3: zirconia specimens were ground and sandblast with 100 μm alumina, group 4: zirconia specimens were ground and sandblast with 50 μm alumina. Surfa

This work has been done with using of epoxy resin mixed with Granite powder were weighted by percent volume (5,10,15, and 20)%and then mixed with epoxy polymer to compose polymer composite. Hand lay-up technique is used in fabrication of the composite samples. Hardness test was carried out for the proper samples in both normal condition and after immersion in HCL (1 M and 2 M) solutions for periods ranging up to 10 weeks. After comparing the results between the polymer and their composite, the hardness increased with increasing Granite weight percent, it was found that Hardness were greater for the composites before immersion compared with their values after immersion.

Background: Vibration decreases the viscosity of composite, making it flow and readily fit the walls of the cavity. This study is initiated to see how this improved adaptation of the composite resin to the cavity walls will affect microleakage using different curing modes

Materials and methods: Standard Class V cavities were prepared on the buccal surface of sixty extracted premolars. Teeth were randomly assigned into two groups (n=30) according to the composite condensation (vibration and conventional) technique, then subdivided into three subgroups (n=10) according to light curing modes (LED-Ramp, LED-Fast and Halogen Continuous modes). Cavities were etched and bonded with Single Bond Universal

The effect of subinhibitory concentration of Antibiotics on the Adherence of S.aureus (Coagulase Positive Staphylococci), and S.epidermidis (Coagulase negative Staphylococci) and Pseudomonas aeruginosa, Enterobacter cloacae, Citobacter freundi (Gram negative bacteria) was done and the results revealed that Rifampicin was the best antibiotic inhibiting Staphylococci adherence and Vancomycin has less effect on the adherence of Staphylococci, whereas Tetracyclin was the best antibiotic inhbiting Gram negative bacteria adherence and Amikacin has the lest less effect on inhibiting bacterial adherence.

This study has been conducted to examin the effect of sodium propionate at different level of 0.03,0.06,0.10% on the number of bacteria and mold and to extend the storage life of laboratory processed biscuit. The results indicated that the use of 0.10% sodium propionate prolonged the storage peroid until the third month, while the use of 0.20% sodium propionate showed no growth of bacteria up to six month of storage, three types of bacteria has been isolated from processed biscuit, namely, Staphylococcus aureus, Bacillus cereus, Esherichia coli. using 0.10% sodium propionate showed no growth of mold up to three month of storage ,while using of 0.15 % and 0.20% sodium propionate prevent the growth