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

Profit is a goal sought by all banks because it brings them income and guarantees them survival and continuity, and on the other hand, facing commitments without financial crisis. Hence the idea of research in his quest to build scientific tools and means that can help bank management in particular, investors, lenders and others to predict financial failure and to detect early financial failures. The research has produced a number of conclusions, the most important of which is that all Islamic banks sample a safe case of financial failure under the Altman model, while according to the Springate model all Islamic banks sample a search for a financial failure except the Islamic Bank of Noor Iraq for Investment and Finance )BINI(. A

      The problem of multi assembly line balancing appears as one of the most prominent and complex type of problem. The research problem of this dissertation is concerned with choosing the suitable method that includes the nature of the processes of the multi assembly type of the sewing line at factory no. (7). The State Company for Leather Manufacturing. The sewing line currently suffers from idle times at work stations which resulted in low production levels that do not meet the production plans. The authors have devised a flexible simulation model which uses the uniform distribution to generate task time for each shoe type produced by the factory. The simulation of the multi assembly line was based on assigni

The best means and ways to develop an athlete's physical and skill capabilities, and among these means is the use of training aids that help develop some bio-kinetic abilities, and prepared exercises have had an important role in improving athletic performance in badminton, where the player must possess physical fitness, explosive power, and strength. Characterized by speed as well as accuracy, awareness, and focus while playing on the court, the badminton player must be physically fit through a continuous movement of small and large muscles to achieve good performance, which requires special physical abilities and skills, and the most important of these bio-kinetic abilities are agility, coordination, and measuring the coordination

Background: Posterior superior alveolar artery (PSAA) is branch of the maxillary artery. It usually supplies the lateral wall of the sinus and overlying membrane. Evaluation and awareness of the anatomy of maxillary sinus before surgery is crucial to avoid surgical complications. The aim of this study is to examine the prevalence, location of the (PSAA) in relation to the floor of the maxillary sinus and alveolar crest using computerized tomography (CT) scans. Materials and Methods: This study included 180 Iraqi subjects (99 males and 81 females) with age more than 16 years old. CT scans for (right and left) Maxillary sinuses were done for each patient. The information obtained was assessed in a coronal multi planar reconstructions images (

Nanotechnology has shown a lot of promise in the oil and gas sectors, including nanoparticle-based drilling fluids. This paper aims to explore and assess the influence of various nanoparticles on the performance of drilling fluids to make the drilling operation smooth, cost effective and efficient. In order to achieve this aim, we exam the effect of Multi Wall Carbon Nanotube and Silicon Oxide Nanoparticles as Nanomaterial to prepare drilling fluids samples.

Anew method for mixing of drilling fluids samples using Ultra sonic path principle will be explained. Our result was drilling fluids with nano materials have high degree of stability.

   The results of using Multiwall Carbon Nanotube and Silicon Oxide show t

In this paper we find the exact solution of Burger's equation after reducing it to Bernoulli equation. We compare this solution with that given by Kaya where he used Adomian decomposition method, the solution given by chakrone where he used the Variation iteration method (VIM)and the solution given by Eq(5)in the paper of M. Javidi. We notice that our solution is better than their solutions.

In this research Artificial Neural Network (ANN) technique was applied to study the filtration process in water treatment. Eight models have been developed and tested using data from a pilot filtration plant, working under different process design criteria; influent turbidity, bed depth, grain size, filtration rate and running time (length of the filtration run), recording effluent turbidity and head losses. The ANN models were constructed for the prediction of different performance criteria in the filtration process: effluent turbidity, head losses and running time. The results indicate that it is quite possible to use artificial neural networks in predicting effluent turbidity, head losses and running time in the filtration process, wi