The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators , which are (Knowledge, experience, skill of auditors, assistants, number of assistants, techniques used and development certificates for auditors and assistants) by a survey questionnaire distributed to the auditors concerned with the examination of banks included in the sample of research. The statistical program (SPSS) was adopted for data analysis and access to results, which showed the existence of a positive relationship and effect with significance of the core competence in the quality of profits.
The importance of knowledge is represented in the use of various sources of information, the corresponding to the same level of importance is the use of modern means and technologies in the delivery and investment of these sources to the beneficiaries, among these means and technologies are the multimedia that deal with most of the human senses, but the most important of which is sight and hearing, if these are invested the means in the field of education will give many positive results, such as the speed of receiving information, its clarity, and its freedom from impurities and influences, as well as its stability in memory as it is based on nderstanding, not memorization. On this basis, the experience of supporting the education process
... Show MoreIn the United States, the pharmaceutical industry is actively devising strategies to improve the diversity of clinical trial participants. These efforts stem from a plethora of evidence indicating that various ethnic groups respond differently to a given treatment. Thus, increasing the diversity of trial participants would not only provide more robust and representative trial data but also lead to safer and more effective therapies. Further diversifying trial participants appear straightforward, but it is a complex process requiring feedback from multiple stakeholders such as pharmaceutical sponsors, regulators, community leaders, and research sites. Therefore, the objective of this paper is to describe three viable strategies that can p
... Show MoreForm the series of generalization of the topic of supra topology is the generalization of separation axioms . In this paper we have been introduced (S * - SS *) regular spaces . Most of the properties of both spaces have been investigated and reinforced with examples . In the last part we presented the notations of supra *- -space ( =0,1) and we studied their relationship with (S * - SS *) regular spaces.
Anastrozole (ANZ) is considered constitute of the fourth –generation of Non–steroidal aromatase blockage, ANZ has use for hormone receptor positive breast cancer in postmenopausal women. The serious side effects of ANZ including, vaginal dryness, hot flashes, irritability, breast tenderness and un–stability in circulation.
Nanostructured lipid carriers (NLCs) have recently emerged as a multifunctional platform for drug delivery in cancer therapy.
Five formula were composed of (200 mg of glyceryl monostearate, 40 mg of oleic acid , 1% (w/w) Tween 80, 1% (w/w) Poloxamer 407, 1% (w/w) soy lecithin and Vitamin E Polyethylene Glycol Succinate.
The mean particle size, polydispersity index, zeta potential, entrapme
... Show MoreIn this paper we define and study new concepts of fibrewise topological spaces over B namely, fibrewise near topological spaces over B. Also, we introduce the concepts of fibrewise near closed and near open topological spaces over B; Furthermore we state and prove several Propositions concerning with these concepts.
Using the Internet, nothing is secure and as we are in need of means of protecting our data, the use of passwords has become important in the electronic world. To ensure that there is no hacking and to protect the database that contains important information such as the ID card and banking information, the proposed system stores the username after hashing it using the 256 hash algorithm and strong passwords are saved to repel attackers using one of two methods: -The first method is to add a random salt to the password using the CSPRNG algorithm, then hash it using hash 256 and store it on the website. -The second method is to use the PBKDF2 algorithm, which salts the passwords and extends them (deriving the password) before being ha
... Show MoreIn this paper, we introduce and study a new concept named couniform modules, which is a dual notion of uniform modules, where an R-module M is said to be couniform if every proper submodule N of M is either zero or there exists a proper submodule N1 of N such that is small submodule of Also many relationships are given between this class of modules and other related classes of modules. Finally, we consider the hereditary property between R-module M and R-module R in case M is couniform.
نتيجة للتطورات الأخيرة في أبحاث الطرق السريعة بالإضافة إلى زيادة استخدام المركبات، كان هناك اهتمام كبير بنظام النقل الذكي الأكثر حداثة وفعالية ودقة (ITS) في مجال رؤية الكمبيوتر أو معالجة الصور الرقمية، يلعب تحديد كائنات معينة في صورة دورًا مهمًا في إنشاء صورة شاملة. هناك تحدٍ مرتبط بالتعرف على لوحة ترخيص السيارة (VLPR) بسبب الاختلاف في وجهة النظر، والتنسيقات المتعددة، وظروف الإضاءة غير الموحدة في وقت الحصول
... Show MoreOne-third of the total waste generated in the world is construction and demolition waste. Reducing the life cycle of building materials includes increasing their recycling and reuse by using recycled aggregates. By preventing, the need to open new aggregate quarries and reducing the amount of construction waste dumped into landfills, the use of recycled concrete aggregate in drum compacted concrete protects the environment. Four samples of PRCC were prepared for testing (compressive strength, tensile strength, flexural strength, density, water absorption, porosity) as the reference mix and (10, 15, and 20%) of fine recycled concrete aggregate as a partial replacement for fine natural aggregate by volume. The mix is designed according to
... Show MoreOne technique used to prepare nanoparticles material is Pulsed Laser Ablation in Liquid (PLAL), Silver Oxide nanoparticles (AgO) were prepared by using this technique, where silver target was submerged in ultra-pure water (UPW) at room temperature after that Nd:Yag laser which characteristics by 1064 nm wavelength, Q-switched, and 6ns pulse duration was used to irradiated silver target. This preparation method was used to study the effects of laser irradiation on Nanoparticles synthesized by used varying laser pulse energy 1000 mJ, 500 mJ, and 100 mJ, with 500 pulses each time on the particle size. Nanoparticles are characterized using XRD, SEM, AFM, and UV-Visible spectroscopy. All the structural peaks determined by the XRD
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