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Measurment of earnini Quality in Commercial Banking
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The importance of earnings quality begin increase in recent year . Particulary after collapse the big companies in U.S.A When the Stock Prices of this Companies negative impact after reporting of transitory & unrealized earnings in the iterim reports , in the same time took to this earnings as absis of Future Predictions .

Many of acadmic researchers discusses empirical measures that used to assessments of earnings quality from the perspective of decision usefulness that represent core of FASB's conceptual Framework , and to the economic – based definition of earnings , developed by (Hicks) in 1939.

Tise research attempt to test som of earnings quality measures in commercial banks of Iraq through three approaches : Financial ratios , Accrual approach , and Statistices approach . The rescarch Find important diversity in the results of three approaches . However the overall results assert to exist an high quality in earning of commercial banks of Iraq .

 

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Publication Date
Mon Dec 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
قياس وتحليل تفاعل عمل المضاعف والمعجل في الاقتصاد العراقي باستخدام نموذج المستخدم – المنتج الديناميكي
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The individual average income is considered one of the most used criteria for the distinguishing between the developed and the developing countries, for this reason the efforts of economic development has been construed on increasing the average national income, the investment expenditures is considered one of the basic foundations for economic development operation which lead to the expanding the prodection power of the economy, and increasing the level of national income in an averages greaten than the primary expenditures due to the work and interaction between the multiplier and the accelerator. But the ability of the economic sectors in the generation of national income as a result of the primary expenditures is different fr

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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
Bowel Cleansing Quality in Morning Versus Evening Preparation Regimens for colonoscopy; a Prospective Study
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Background :Evening preparation for colonoscopy is often unsatisfactory and inconvenient. This study was performed to compare the efficacy of bowel preparation at two different timings: night before and morning of endoscopy and to compare the cecal intubation rate and disturbance of sleep hours between these two groups.
Methods: In this prospective randomized endoscopist- blinded trial, 150 patients were enrolled between March 2010 and August 2011. Patients aged between 18 to 80 years needing colonoscopy were included. Patients with prior bowel surgery, suspected bowel obstruction or those who didn't completely fulfill the preparation instructions were excluded. Patients received polyethyelen glycol electrolyte preparation in a mornin

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Publication Date
Wed Feb 01 2023
Journal Name
Journal Of Engineering
Comparison of Groundwater Quality and Quantity between Al-Rahbah and Al-Haydariyah Regions
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This study focused on two areas in AL-Najaf city, AL-Ruhbah and Al-Haydariyah regions because of the importance and widespread use of groundwater in these areas. The two areas were compared quantitatively and qualitatively. For the quantitative approach, the GMS software was used in conjunction with the GIS software to simulate the groundwater flow behavior. The solid model for both areas was created, the geological formation was determined, and the hydraulic properties were identified using GMS software. To test the quantity of groundwater in both areas, the wells have been redistributed to a distance of 2000 m between them, and a period of 1000 days was chosen. When a discharge of 10 l/s and operation times of 4, 8, an

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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Hydraulic behaviour and improving of water quality of the Chibayish Marshes
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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The effects of recently political transformations in changing democratic doing values in Iraq (( Theoretical – analytical vision between the reality and challenges ))
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Iraq has confronted a huge political transformations after 2003 which resembled and presented rapid changes from totalitarian regime into democracy's system , this phenomenon has become a feature embodied in a new political system, specifically is being a price for previous deprivation and despotism .So that, the nature of political work has been changed as a result of practicing new democratic values ,but the real challenges appeared by depending on the conformity and political compromise in dealing with all of crises and problems in the political life .
The future of political work in this nascent democracy could be prepared according to fulfillment an active doings values stretched on national unity and forgiveness from one side ,t

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Publication Date
Tue Jan 24 2023
Journal Name
Archives Of Razi Institute
PCR-RFLP Analysis of Insulin-Like Growth Factor 2 Gene Polymorphisms in Two Commercial Broiler Chicken Strains (Cobb 500 and Hubbard F-15) and Their Associations with Performance Traits
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The present research aimed to study the polymorphisms of the chicken insulin-like growth factor 2 (IGF2) in two commercial broiler breeds (Cobb 500 and Hubbard F-15). In total, 300 avian blood samples were obtained. The genomic DNA was isolated using a fast salt-extraction technique. Moreover, polymerase chain reaction (PCR) was used to amplify 1146 bp fragments of the gene. The amplified fragments were subjected to restriction enzyme digestion using the HinfI endonuclease enzyme, and the digested products were separated on a 2% agarose gel. The findings indicated that there were two alleles, T and C, for the target locus, with frequencies of 73.3% and 26.7%, respectively. Three distinct genotype variations, TT, TC, and CC, were found, with

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Scopus
Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Dynamic Capabilities on competitive advantage Analytical research in Iraqi Cement State Company
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       The current research aims to diagnose the nature of the relation between dynamic capabilities as an independent variable and competitive advantage as a respondent variable, and identify the role of each of them in achieving the required performance of the organizations and adapt to the rapid environmental changes. The research was applied to the Iraqi Cement State Company one of the formations of the Iraqi Ministry of Industry and Minerals, and based on the importance of the subject matter of the research and the importance of the research sample and company of inquiry, The researcher adopted the descriptive analytical method in completing his research. The sample of the research was Intention

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Engineering/
Water quality assessment and total dissolved solids prediction using artificial neural network in Al-Hawizeh marsh south of Iraq
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The Iraqi marshes are considered the most extensive wetland ecosystem in the Middle East and are located in the middle and lower basin of the Tigris and Euphrates Rivers which create a wetlands network and comprise some shallow freshwater lakes that seasonally swamped floodplains. Al-Hawizeh marsh is a major marsh located east of Tigris River south of Iraq. This study aims to assess water quality through water quality index (WQI) and predict Total Dissolved Solids (TDS) concentrations in Al-Hawizeh marsh based on artificial neural network (ANN). Results showed that the WQI was more than 300 for years 2013 and 2014 (Water is unsuitable for drinking) and decreased within the range 200-300 in years 2015 and 2016 (Very poor water). The

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Engineering
Water Quality Assessment and Total Dissolved Solids Prediction using Artificial Neural Network in Al-Hawizeh Marsh South of Iraq
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The Iraqi marshes are considered the most extensive wetland ecosystem in the Middle East and are located in the middle and lower basin of the Tigris and Euphrates Rivers which create a wetlands network and comprise some shallow freshwater lakes that seasonally swamped floodplains. Al-Hawizeh marsh is a major marsh located east of Tigris River south of Iraq. This study aims to assess water quality through water quality index (WQI) and predict Total Dissolved Solids (TDS) concentrations in Al-Hawizeh marsh based on artificial neural network (ANN). Results showed that the WQI was more than 300 for years 2013 and 2014 (Water is unsuitable for drinking) and decreased within the range 200-300 in years 2015 and 2016 (Very poor water). The develope

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Publication Date
Tue Dec 01 2020
Journal Name
Nature Environment And Pollution Technology
The Kinetic Model for Decolourization of Commercial Direct Blue 2 Azo Dye Aqueous Solution by the Fenton Process and the Effect of Inorganic Salts
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