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

In real conditions of structures, foundations like retaining walls, industrial machines and platforms in offshore areas are commonly subjected to eccentrically inclined loads. This type of loading significantly affects the overall stability of shallow foundations due to exposing the foundation into two components of loads (horizontal and vertical) and consequently reduces the bearing capacity.

Based on a numerical analysis performed using finite element software (Plaxis 3D Foundation), the behavior of model strip foundation rested on dry sand under the effect of eccentric inclined loads with different embedment ratios (D/B) ranging from (0-1) has been explored. The results display that, the bearing capacity of st

It is a well-known fact that publishing companies spend much money, time and energy in designing their book covers to attract potential customers. As the first thing people do when they buy or intend to buy a book is looking at its front cover. However, if there is a need to know more about the book, people usually look at the information on its back cover. This paper attempts to explore the persuasive function of blurbs beyond the constraints of the academic domain and consequently their connection with advertising discourse in two main sections: The first presents the concept of blurb and its structure while the second defines persuasion and shows the most prominent strategiesused in blurbs. Finally, this paper gives the conclusion tha

This paper is focused on orthogonal function approximation technique FAT-based adaptive backstepping control of a geared DC motor coupled with a rotational mechanical component. It is assumed that all parameters of the actuator are unknown including the torque-current constant (i.e., unknown input coefficient) and hence a control system with three motor control modes is proposed: 1) motor torque control mode, 2) motor current control mode, and 3) motor voltage control mode. The proposed control algorithm is a powerful tool to control a dynamic system with an unknown input coefficient. Each uncertain parameter/term is represented by a linear combination of weighting and orthogonal basis function vectors. Chebyshev polynomial is used

Materials and Methods Bacterial strains P. aeruginosa was obtained from postgraduate students Laboratories of Biology Department/College of Science/University of Baghdad. That previously isolated from patient suffering from Cystic Fibrosis. API 20 NE system was employed for the identification of P. aeruginosa. A total of 122 urine specimens were collected in the period between of mid of July until to the mid of September of 2010 from AL-Kadhmiya Teaching Hospital in Baghdad City. Specimens were collected from out-patients in sterile screw cupped containers. Regarding inpatients, catheter was withdrawn and cut

Abstract : Tin oxide SnO2 films were prepared by atmospheric chemical vapor deposition (APCVD) technique. Our study focus on prepare SnO2 films by using capillary tube as deposition nozzle and the effect of these tubes on the structural properties and optical properties of the prepared samples. X-ray diffraction (XRD) was employed to find the crystallite size. (XRD) studies show that the structure of a thin films changes from polycrystalline to amorphous by increasing the number of capillary tubes used in sample preparation. Maximum transmission can be measured is (95%) at three capillary tube. (AFM) where use to analyze the morphology of the tin oxides surface. Roughness and average grain size for different number of capillary tubes have b

Non-thermal plasmas have become popular as plasma technology has advanced in various fields, including waste management, aerospace technology, and medicinal applications. They can be used to replace combustion fuels in stationary hall motors and need little effort to keep running for longer periods of time. To improve overall system performance, non-reactive gases such as )Xe, Ar, and Kr) are utilized in pure or mixed form to generate plasma. Since DC glow discharge is a fundamental topic of importance, these gases have been researched. The paper concentrates on 2-D modeling and simulation. DC glow-discharge tubes are utilized with argon gas to create plasma and learn about its properties. The magnitude of the electron density, increases wi

Exploding wire Technique is a way for production metal and its compound nanoparticle that is capable of production of bulk amount at low cost semiconductor. In this work a copper iodine nanoparticles were fabricate by exploding copper wires with different currents in iodine solution. The produced samples were examined by XRD, FTIR, SEM and TEM to characterize their properties. The XRD proved the Nano-size for producer. The crystalline size increases with increasing current. FTIR measurements show a peaks located at 638.92 for Cu-I stretch bond indicate on formation of copper iodide compound and the peaks intensities increase with increasing current. The SEM and TEM measurements show that the thin films have nanostructures.

In the present study, the effect of Zinc nanoparticles on levels of (T3 , T4 and TSH) hormones was investigated. Zinc nanoparticles were synthesized by Laser induced plasma.The Nd: YAG Nd: YAG laser with a wavelength of 1064 nm was used to generate nanomaterials of the elements (zinc) upon collision with target atoms. Plasma generated by different laser intensity is generated. After confirming the preparation of zinc nanoparticles, XRD, AFM was examined, and the effect of these substances on the thyroid gland (T3, T4, TSH) was observed for two doses of each component (1 ml / kg, 4 ml / kg) after conducting a cytotoxicity examination of the lymphocytes of the rats extracted from Rat spleen was 1.8% less toxic to zinc, and as noted The