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 Earnings Quality, As for the second model, it was adopted on the model (Jones, 1999) modified by (Dechow et al. ,1995) to measure the Earnings Quality by measuring the total, optional, and non-optional dues. The presence of quality auditing for audit firms and audit firms that audited the research sample companies and there are statistically significant indications about the practice of some Iraqi companies listed on the Iraq Stock Exchange for profit management But in varying proportions and the absence of a statistically significant impact of the auditing quality metrics on the Earnings Quality in companies listed on the Iraq Stock Exchange.
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This study was carried out to investigate the possibility of chickpea soaked water as a substitute for yeast in dough fermentation and its effects on sensory properties of the laboratory loaf bread. Chickpea was soaked for 24,48 and 72 hours at room temperature and used in proportion with or without yeast in dough fermentation . The results revealed that , as the percentage of soaked chickpea water substitution increased, the volume of the produced loaf bread decreased as compared with the control treatment (only yeast ).Best results were obtained by using soaked chickpea water for 24 hours in proportion of 1:1 soaked chickpea water : yeast regarding the sensory properties ,volume and leavening of the loaf bread.
Keywords: chickpea so
The concept of deficit in public budget becomes a chronic economic phenomenon in most of the world, whether the advanced countries or developing countries. Despite the difference in the visions of the economic schools to accept or reject the deficit in public budget but the opinion that prevailed is the necessity of the state to reduce the public spending which led to a continuous deficits in the public budget which consequently increased the government borrowing ,increase income taxes and wealth, consequently this weakened the in motivation in private investment which contributed to the increase of in factionary stagnation , so that governments have to cover the lack of local funding sources which become difficult to be eq
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The aim of this study was to determine the influence of feeding diets containing different levels of sesame seeds and oil on the egg quality of laying quail. A total of 120, 10 weeks old, were randomly assigned to 1 of 5 dietary groups and fed for 12 weeks diets containing 0% sesame seeds + 0% sesame oil (control group; C) or 0.5% sesame oil (T1), 1% sesame oil (T2), 1% sesame seeds (T3), and 2% sesame seeds (T4).The study was terminated when the birds were 22 weeks of age. Egg quality characteristics involved in the present study were egg weight, yolk diameter, yolk height, yolk weight, albumen height, albumen weight,Haugh unit, shell weight, shell thickness, shell percentage, yolk percentage, and albumen percentage. The addition of sesame
... Show MoreThe design of components subjected to contact stress as local compressive stress is important in engineering application especially in ball and socket Joining. Two kinds of contact stress are introduced in the ball and socket joint, the first is from normal contact while the other is from sliding contact. Although joining two long links (drive shaft in steering cars) will cause the effect of flexural and tensional buckling stress in hollow columns through the ball and socket ends on the failure condition of the joining mechanism. In this paper the consideration of the combined effect of buckling Load and contact stress on the ball and socket joints have been taken, epically on the stress distribution in the contact area. Different
... Show MoreThis study aimed to isolate and identifye the growth of microorganisms and
their effect on pickled cucumber and cabbage, the study also investigated the effect of
garlic (in the form of segments, chopped or crushed) on the mentioned pickled –food
features . Furthermore, a sense based comparison is made between vinegar-preserved
samples and vinegar-garlic preserved ones.
The following results have been obtained:
1- The isolation of staph. aureus alone from the samples and the study of its physical
and biochemical features.
2- The fresh garlic (segments, chopped and crushed) with concentration of 5%, 7.5%,
and 10% showed a damaging percentage of 100% to bacterial growth of staph. Aureus
after 24 hours of inc
Our research subject (environmental impact in the cultural output of the civilizations of ancient East) the environmental impact on human civilization and how her and adapted to serve in various cultural aspects especially in ancient cultures whether punches or sculptures and other addresses as well as tracing precious stones and raw materials. It was the environment of the civilizations of Mesopotamia and Egypt and another effective impact in drawing ancient history through human interaction and responsiveness. The Iraqi environment was marked by poverty and cruelty on the one hand and on the other cultural elements contributed to the civilization in General and research dealing with technical and product sourcing raw materi
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This Research aims for harnessing critical and innovative thinking approaches besides innovative problem solving tools in pursuing continual quality improvement initiatives for the benefit of achieving operations results effectively in water treatment plants in Baghdad Water Authority. Case study has been used in fulfilling this research in the sadr city water treatment plant, which was chosen as a study sample as it facilitates describing and analyzing its current operational situation, collecting and analyzing its own data, in order to get its own desired improvement opportunity be done. Many statistical means and visual thinking promoting methods has been used to fulfill research task.
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Abstract
The research to have a clear perceptions about the knowledge value added to assess the knowledge resources of the Iraqi private banks, depending on the value added methodology of the proposed defined (Housel & Bell, 2001), which assumes that the knowledge value added come through synergetic relationship between knowledge resource and information technology, trying to the possibility of mainstream theory and its application in the Iraqi environment and interpretation of results, and on this basis was launched search of a research problem took root synergetic nature of the relationship between knowledge (human) resource and
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The study attempts to assess water quality in Abu-Zirig Marsh which used epiphytic Diatom community for assessing water quality. Many of Diatom indices {Trophic diatom index (TDI), Diatom index (DI), Generic diatom index (GDI) have been used to give qualitative information about the status of the freshwater ecosystem(good, moderate, high pollution). In this study, the epiphytic diatoms on both host aquatic plants Phragmites australis and Typha domengensis were collected from Abu-Zirig Marsh within Thi-Qar Province at three sites in Autumn, 2018 and winter, 2019. Epiphytic diatoms were Identified by the preparation of permanent slides method, some species of epiphytic diatom showed dominance such as Cyclotella menegh
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