The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,

Abstract:

     The objective of this study, is to attempt to explain the reality of the Structural Imbalances in the Iraqi Economy during the period of research, by providing a quantitative analysis of the most important types of Imbalances, Which are represented by the disruption in the Productive Structure, the imbalance of the structure of Public Budget, and the imbalance of the Structure of Trade. The problem of the research, is the fact that the economy structure in Iraq has long suffered from an Imbalances in its economic structure, which are represented in the unequal relations between its constituent elements, according to the proportions levels defined by the economic theory.

The aim of the current research is to explore the health, psychological, and social implications of Internet addiction. Internet addiction is a new type of addiction, which negatively affects an individual’s life and creates social problems, psychological and nervous disorders. The research is divided into three sections: The first section is devoted to the definition of the research and includes the research problem, its importance in addition to the objectives, and the search terms were defined in it. The second section included the concept of addiction on the Internet and the causes, symptoms of addiction, forms, and previous studies were reviewed. As for the third topic, it deals with the theories explaining Internet addiction and

There is an assumption implicit but fundamental theory behind the decline by the time series used in the estimate, namely that the time series has a sleep feature Stationary or the language of Engle Gernger chains are integrated level zero, which indicated by I (0). It is well known, for example, tables of t-statistic is designed primarily to deal with the results of the regression that uses static strings. This assumption has been previously treated as an axiom the mid-seventies, where researchers are conducting studies of applied without taking into account the properties of time series used prior to the assessment, was to accept the results of these tests Bmanueh and delivery capabilities based on the applicability of the theo

Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss an

Solid state blue laser source is a solid state laser include generation of IR laser light 1064 nm and companied with other wavelength 810 nm that invented from other active medium (Tm:ZBLAN) and non-linear crystal (CLBO) are used to generate fourth harmonic of the resultant wavelength 1874 nm that is blue laser light of 460nm. Several optical component have been designed by multilayer dielectric structure and anti reflection coating analysis. By using MATLAB soft ware, the simulation done and used the following non linear material (ZrO2, HfO2, MgO, SiO, Ta2O5 CaF2) and other linear material (ZnO, MgF2, GaAs, AlAs, BaF2, LiF, TiO2) as coating material. The result showed that as more quarter wave layers are added to the structure, the refl

Abstract—In this study, we present the experimental results of ultra-wideband (UWB) imaging oriented for detecting small malignant breast tumors at an early stage. The technique is based on radar sensing, whereby tissues are differentiated based on the dielectric contrast between the disease and its surrounding healthy tissues. The image reconstruction algorithm referred to herein as the enhanced version of delay and sum (EDAS) algorithm is used to identify the malignant tissue in a cluttered environment and noisy data. The methods and procedures are tested using MRI-derived breast phantoms, and the results are compared with images obtained from classical DAS variant. Incorporating a new filtering technique and multiplication procedure, t

Water pollution has created a critical threat to the environment.‎‎ A lot of research has been done ‎recently to use surface-enhanced Raman spectroscopy (SERS) to detect multiple pollutants in water. This study aims to use Ag colloid nanoflowers as liquid SERS enhancer. Tri sodium phosphate (Na₃PO₄) was investigated as a pollutant using liquid SERS ‎based on colloidal Ag ‎nanoflowers. The chemical method was used to synthesize nanoflowers from silver ‎ions. Atomic Force Microscope (AFM), Scanning Electron Microscope (SEM), and X-ray diffractometer (XRD) were employed to characterize the silver nanoflowers. This ‎nanoflowers SERS action in detecting Na₃PO₄ was reported and analyzed