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

Essential approaches involving photons are among the most common uses of parallel optical computation due to their recent invention, ease of production, and low cost. As a result, most researchers have concentrated their efforts on it. The Basic Arithmetic Unit BAU is built using a three-step approach that uses optical gates with three states to configure the circuitry for addition, subtraction, and multiplication. This is a new optical computing method based on the usage of a radix of (2): a binary number with a signed-digit (BSD) system that includes the numbers -1, 0, and 1. Light with horizontal polarization (LHP) (↔), light with no intensity (LNI) (⥀), and light with vertical polarization (LVP) (↨) is represen

Many new heterocyclic compounds including 4-thiazolidinones containing indole with triazole units were described. The new Schiff bases [VII] a, b and [VIII] a, b synthesized by condensation acid hydrazides [II],[VI] with different (aromatic) aldehydes in absolute ethanol. The refluxing equimolar amounts of the Schiff bases ([VII] a, b,[VIII] a, b) with thioglycolic acid in benzene led to get thiazolidin-4-ones derivatives ([IX] a, b and [X] ad). Finally, the new derivatives [XI] ac run out via the reacted compound [IX] a with different n-alkyl bromide (methyl bromide, ethyl bromide, and butyl bromide)

Although the term' tautology' predicts negative connotation, it is often employed by poets and lyric writers to communicate more implied meanings. Through the use of tautological expressions, they exchange ideas, give more possibilities to readers to detect the meaning behind the tautological words and thus suggest details not openly communicated in the poem. Ten American song lyrics and ten American poems have been selected to be the data for the study. Data analysis is conducted on the basis of three steps:(i) identifying the type of tautology used ,(ii) detecting the syntactic realization of the tautology  and (iii) finding the functions of the use of tautology in these lyrics and poems. The study concludes that song lyrics and p

The aim of the current research is to identify the self-control of kindergarten teachers as well as to identify the significance of the differences according to a variable (years of service, academic achievement, specialization). Its final paragraphs consist of (35) paragraphs, and its psychometric properties were verified and the tool was applied to a sample of (400) teachers chosen randomly from kindergarten teachers affiliated to the General Directorates of Education in Baghdad, Rusafa, and Karkh for the academic year 2019-2020

In light of the objectives of the current research, the following results were reached

1. The current research sample is from kindergarten teachers with self-contro
2. There are diffe

A comparison study was made for the reaction of triruthenium carbonyl Ru3(CO)12 with azoarene ArN=NAr . This reaction was monitored in two kinds of solvents , toluene , and n- octane , which yielded new triruthenium carbonyl complex Ru3(μ3-NAr)2(CO)9 . The reactions of azoarenes ArN=NAr with Ru3(CO)12 formed the following trinuclear compound of Ru3((μ3- NAr)2(CO)9 (Ar-C6H4Br-4) in law yield . In addition , to new isomers species of mononuclear cyclometallated of Ru(BrC6H4N-NC6H4NBr-4)2(CO)2 in different percentages . The mechanism of the reaction domenstrates that the formation of trinuclear bis arylimido complexes , and ortho metallated was , the result of cleavage of nitrogen –nitrogen bond . Monitoring this gave evidence that the rea

Abstract

The current research aims to identify the negotiation behavior of administrative teachers, as well as to identify the significance of the differences in negotiation behavior according to the variables (gender, scientific title, length of service). After confirming the psychometric characteristics of (20) items, the researchers applied the scale to (400) male and female administrative teaching staff who were randomly selected from the University of Baghdad for the academic year 2021/2022. The results showed the following the research sample has a negotiating behavior. There are no statistically significant differences between gender, scientific title, and length of service in the means of negotiating beha

synthesis and characterization of New Bidentate schiff base Ligand Type(NO)Donor Atoms Derived from isatin and 3-Amino benzoic acid and Its complexes with Co(||),Cu(||),Cd(||)and Hg(||)Ions

We studied the relationship between DNA sequencing of interleukin-10 (IL-10) gene promoter for -1082 (A/G) and -592 (A/C) positions with the concentration of IL-10 in blood serum of Iraqi children with type 1 diabetes mellitus (T1D). Fifty blood serum samples collected from children with age ranged between 7-12 years. Thirty-five blood samples collected from patient children with T1D, and compared with 15 healthy children age matched as control sample. The results revealed decreasing in anti-inflammatory IL-10 concentration in T1D patient’s blood serum (0.068 Pg/ml) as compared with the control sample (0.111 Pg/ml). No significant differences were found in interleukin concentration between the studied samples when they analyzed with the M