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

Research problem:
Problem of current research can determine the dimensions to answer the following question: The effect of teaching using the six thinking hats on academic achievement for students in the second grade average in the subject of Family Education. The importance of research: research is gaining importance in terms of:
1. That this research is the first of its kind in the researcher's knowledge _ which deals with the teaching of Family Education by using the six hats, the researcher hopes to fill a gap in the educational field and serve in other studies serve the materials home economics. 2. Keep pace with the new field of modern education and strategies. 3. Highlight on the educational strategy in the field of creative

The risks are considered as a large challenge facing the human communities. This challenge creates an economic and social burden which obstruct the community progress and influences on its evaluation in a negative way. In the last years, these risks began to increase and now it is necessary to face these risks in a regular and instructive methods in order to control over these risks and to limit its effects and reducing the losses, if it happened. The loss reduction and prevention programs produced by risks management are considered as a successful solution which enable to control these risks. These programs would not finish the danger in the community in a final way but it produces a practical solution reduces the negative effects and c

This study aims to assess the accuracy of digital elevation model (DEM) created with utilization of handheld Global Positioning System (GPS) and comparing with Advanced Spaceborne Thermal Emission and Reflection Radiometer Global Digital Elevation Model (ASTER GDEM), version 2. It is known that the quality of the DEM is affected by both of accuracy of elevation at each pixel (absolute accuracy) and accuracy of presented morphology (relative accuracy). The University of Baghdad, Al Jadriya campus was selected as a study area to create and analysis the resulting DEM. Additionally, Geographic Information System (GIS) was used to visualize, analyses and interpolate GPS track points (elevation data) of the study area. In this

This work reports the development of an analytical method for the simultaneous analysis of three fluoroquinolones; ciprofloxacin (CIP), norfloxacin (NOR) and ofloxacin (OFL) in soil matrix. The proposed method was performed by using microwave-assisted extraction (MAE), solid-phase extraction (SPE) for samples purification, and finally the pre-concentrated samples were analyzed by HPLC detector. In this study, various organic solvents were tested to extract the test compounds, and the extraction performance was evaluated by testing various parameters including extraction solvent, solvent volume, extraction time, temperature and number of the extraction cycles. The current method showed a good linearity over the concentration ranging from

The improvement in Direction of Arrival (DOA) estimation when the received signals impinge on Active-Parasitic Antenna (APA) arrays will be studied in this work. An APA array consists of several active antennas; others are parasitic antennas. The responses to the received signals are measured at the loaded terminals of the active element. The terminals of the parasitic element are shorted. The effect of the received signals on the parasites, i.e., the induced short-circuit current, is mutually coupled to the active elements. Eigen decomposition of the covariance matrix of the measurements of the APA array generates a third subspace in addition to the traditional signal and noise subspaces generated by the all-active ante

The definition of the role of any institution in society is achieved through its objectives, The same is true for the military and how to deal with security threats in the humanitarian field ,Terrorism, which has almost replaced the traditional pattern of war, has waged a street war and intimidated individuals, families and society ,On the other hand, he found someone to meet him from a popular crowd of volunteers to defend their homeland from different sects, sects and religions,  Thus, our study will be exposed to the role of popular mobilization in human security from a sociological point of view in Samarra, a field study of 100 male and female respondents.

The issue of peaceful coexistence between societies is the topic of the hour, as it is one of the important issues in this era, especially in days when conflicts and conflicts abound, and even wars in the name of religion, gender, race, language, and the like. The world, so that single-mindedness and adherence to one opinion and intolerance to it became the method of dialogue in our world today, as writing in the field of peaceful coexistence, peace-building, tolerance, pluralism, and acceptance of the other is one of the new fields of knowledge in Iraq in general and in Nineveh Governorate in particular, as peaceful coexistence is one of the basic needs And necessary for the presence of individuals in societies, and it requires the achi

This study objective is to identify the visual pollution in Karrada district main streets as an example of main streets in Baghdad, the public opinion about each pollutants, solutions to reduce and eliminate the pollution were suggested as well. In order to accomplish this objective different methods were used, 16 pollutants were selected, pictures of each pollutants were taken and a questioner were distributed randomly for 270 people to evaluate the public opinion with statistical methods. Garbage, their disposal and storage areas took the first two places as the highest offensive pollutants. The people showed that they find long lines of vehicles, debris and generators appearance ranked third, fourth and fifth respectively .This resear