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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Objective: Hesperidin (HSP) is a pharmacologically active organic compound found in citrus fruits and peppermint. We synthesized a new HSP derivative by reacting it with 5-Amino-1,3,4-thiadiazole-2-thiol in acetic acid. Methods: This compound was characterized by Fourier-transform infrared, proton nuclear magnetic resonance, and electron impact mass spectra. A molecular docking study explores the predicted binding of the compound and its possible mode of action. Bioavailability, site of absorption, drug mimic, and topological polar surface was predicted using absorption, distribution, metabolism, and excretion (ADME) studies. Results: The docking study predicts that the new compound binds to the active sites of Aurora-B
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New polymer blend with enhanced properties was prepared from (80 %) epoxy resin (Ep), (20%) unsaturated polyester resin (UPE) as a matrix material. The as-obtained polymer blend was further reinforced by adding Sand particles of particle size (53 μm) with various weight fraction (5, 10, 15, 20 %). Thermal conductivity and sorption measurements are performed in order to determine diffusion coefficient in different chemical solutions (NaOH, HCl) with concentration (0.3N) after immersion for specific period of time (30 days). The obtained results demonstrate that the addition of sand powder to (80%EP/20%UPE) blend leads to an increase of thermal conductivity, with an optimum/minimum diffusion coefficient in (HCl)/(NaOH), respectively.
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Mefenamic acid (MA) is one of the non-steroidal anti-inflammatory drugs, it is widely used probably due to having both anti-inflammatory and analgesic activity, the main side effects of mefenamic acid include gastrointestinal tract (GIT) disturbance mainly diarrhea, peptic ulceration, and gastric bleeding. The analgesic effects of NSAIDs are probably linked to COX-2 inhibition, while COX-1 inhibition is the major cause of this classic adverse effects. Introduction of thiazolidinone may lead to the increase in the bulkiness leads to the preferential inhibition of COX-2 rather than COX-1 enzyme. The study aimed to synthesize derivatives of mefenamic acid with more potency and to decrease the drug's potential side effects, new series of 4-t
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Delivering therapeutic agents to the brain remains a major challenge due to the restrictive nature of the blood–brain barrier (BBB). Intranasal administration has emerged as a promising, non-invasive approach that bypasses the BBB and facilitates direct nose-to-brain transport via the olfactory and trigeminal pathways. In this study, we developed a nanostructured lipid carrier (NLC) system for the intranasal delivery of dolutegravir sodium, a potent integrase inhibitor, with the goal of enhancing brain bioavailability for the treatment of neuroHIV and related central nervous system (CNS) complications. The NLCs were optimized for particle size, polydispersity index (PDI), and drug incorporation efficiency. The optimized formulation exhibi
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It is important that real time stability in smart grids is ensured as the integration of renewables and the complexity of the systems grows. In this paper, we provide a solid architecture, which combines a Residual CNNLSTM deep neural network predictor, FPGA-accelerated Model Predictive Control (MPC), and SHAP-based explainability. The proposed method predicted with 99.8% accuracy using the Electrical grid Stability Simulated Dataset (UCI) and minimized the instability rates surpassing 85 percent in all operating conditions. Meeting real-time operating needs, FPGA deployment on a Xilinx Zynq UltraScale+ provided 3.1 ms latency and 5 times reduced energy consumption against CPU processing. By emphasizing bus voltage and frequency as major in
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Free vibration behavior was developed under the ratio of critical buckling temperature of laminated composite thin plates with the general elastic boundary condition. The equations of motion were found based on classical laminated plate theory (CLPT) while the solution functions consists of trigonometric function and a continuous function that is added to guarantee the sufficient smoother of the so-named remaining displacement function at the boundaries, in this research, a modified Fourier series were used, a generalized procedure solution was developed using Ritz method combined with the imaginary spring technique. The influences of many design parameters such as angles of layers, aspect ratio, thickness ratio, and ratio of initial in-
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Heuristic approaches are traditionally applied to find the optimal size and optimal location of Flexible AC Transmission Systems (FACTS) devices in power systems. Genetic Algorithm (GA) technique has been applied to solve power engineering optimization problems giving better results than classical methods. This paper shows the application of GA for optimal sizing and allocation of a Static Compensator (STATCOM) in a power system. STATCOM devices used to increase transmission systems capacity and enhance voltage stability by regulate the voltages at its terminal by controlling the amount of reactive power injected into or absorbed from the power system. IEEE 5-bus standard system is used as an example to illustrate the te
... Show MoreThe new of compounds synthesized by sequence reactions starting from a reaction of 3-phenylenediamine or 4-phenylenediamine with chloroacetyl chloride to produce the compounds [I]a,b, then the compounds[I]a,b reacted with sodium azide to yield compounds[II]a,b that reacted 1,3-dipolarcycloaddition reaction with acrylic acid to give compounds [III]a,b these compounds reacted with methanol led to ester compounds[IV]a,b then reacted with hydrazine to give acid hydrazide [V]a,b . Finally compounds [V]a,b reacted with aromatic aldehydes to product shiff bases derivatives. The compounds characterized by mp. , IR, 1HNMR in addition to mass spectroscopy for some of them the liquid crystals properties were studied by using polarized optical microsco
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