Preferred Language
Articles
/
jpgiafs-929
The Impact of Earnings Quality using the Sustainability model (Persistence) and predictability in the Continuity of the Banks: بحث تطبيقي في عينة من المصارف التجارية المدرجة في سوق العراق للاوراق المالية
...Show More Authors

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 measuring the prediction of financial failure and the continuity of the Banks, while the fourth step focused on measuring the extent of the impact of the Earnings Quality (Persistence) and (Predictability) as an independent variable over the main dependent variable represented by the continuity of the Banks and the prediction of financial failure using Simple linear regression analysis method., the most important of which are:

  1. The majority of Iraqi banks listed on the Iraq Stock Exchange in general are characterized by (Earnings Quality), in addition to that they are distinguished by non- floundering or financial failure as shown by the results of the study.
  2. There is a significant statistically significant impact between the Persistence (Earnings Quality) and the continuity of the company, as well as the existence of a significant statistically significant impact between the (Predictability) of accounting earnings and the continuity of the Banks.

The most important recommendations reached were:

  1. We recommend that banks whose profits do not enjoy continuity need to find profitable investment opportunities with high economic feasibility in order to enhance the sustainability of their profits.
  2. Not limiting the use of financial indicators extracted from the bank's accounting data in order to measure continuity, as this must also extend to linking non-financial indicators that take into account the variables associated with the company's internal and external environment.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
Enhancement of Hydrothermally Co3O4 Thin Films as H2S Gas Sensor by Loading Yttrium Element
...Show More Authors

The gas sensing properties of Co3O4 and Co3O4:Y nano structures were investigated. The films were synthesized using the hydrothermal method on a seeded layer. The XRD, SEM analysis and gas sensing properties were investigated for Co3O4 and Co3O4:Y thin films. XRD analysis shows that all films are polycrystalline in nature, having a cubic structure, and the crystallite size is (11.7)nm for cobalt oxide and (9.3)nm for the Co3O4:10%Y. The SEM analysis of thin films obviously indicates that Co3O4 possesses a nanosphere-like structure and a flower-like structure for Co3O4:Y.

The sen

... Show More
View Publication Preview PDF
Scopus (5)
Scopus Clarivate Crossref
Publication Date
Tue Jun 10 2025
Journal Name
Steel And Composite Structures
Flexural behaviour of prefabricated demountable composite beams with LockBolt shear connectors for accelerated construction
...Show More Authors

To promote sustainable steel-concrete composite structures, it is essential to develop special shear connectors that facilitate accelerated construction and deconstruction. A lockbolt demountable shear connector (LBDSC) was recently proposed. While the LBDSC has been evaluated using horizontal and vertical (standard) push-out tests, it is essential to further assess the disassembly mechanism and the positive flexural performance of prefabricated demountable composite beams (PDCBs) under both serviceability and ultimate limit states. Two full-scale test specimens of PDCBs with LBDSC were designed with partial shear connections and assessed using a three or four-point load beam setup under both cyclic and static monotonic loading conditions.

... Show More
Scopus (1)
Scopus
Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
MODELING HOUSEHOLD TRIP GENERATION FOR SELECTED ZONES AT AL-KARKH SIDE OF BAGHDAD CITY
...Show More Authors

Trip generation is the first phase in the travel forecasting process. It involves the estimation of the
total number of trips entering or leaving a parcel of land per time period (usually on a daily basis);
as a function of the socioeconomic, locational, and land-use characteristics of the parcel.
The objective of this study is to develop statistical models to predict trips production volumes for a
proper target year. Non-motorized trips are considered in the modeling process. Traditional method
to forecast the trip generation volume according to trip rate, based on family type is proposed in
this study. Families are classified by three characteristics of population social class, income, and
number of vehicle ownersh

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Physics Conference Series
Enhanced phot-respons of porous silicon photo- detectors by embedding Titanium -dioxide nano-particles
...Show More Authors

: Porous silicon (n-PS) films can be prepared by photoelectochemical etching (PECE) Silicon chips n - types with 15 (mA /cm2), in15 minutes etching time on the fabrication nano-sized pore arrangement. By using X-ray diffraction measurement and atomic power microscopy characteristics (AFM), PS was investigated. It was also evaluated the crystallites size from (XRD) for the PS nanoscale. The atomic force microscopy confirmed the nano-metric size chemical fictionalization through the electrochemical etching that was shown on the PS surface chemical composition. The atomic power microscopy checks showed the roughness of the silicon surface. It is also notified (TiO2) preparation nano-particles that were prepared by pulse laser eradication in e

... Show More
Publication Date
Sun Jan 01 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Serviceability performance of high-strength concrete flexural members with internally unbonded post-tensioning strands
...Show More Authors

View Publication
Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Plant Archive
Isolation of candida spp. From cancer patients who suffered oral candidiasis due to immunodeficiency
...Show More Authors

solation of candida spp. From cancer patients who suffered oral candidiasis due to immunodeficiency

Scopus (2)
Scopus
Publication Date
Mon Aug 18 2025
Journal Name
Journal Of Genetic And Environment Conservation
Ultrasound application as a new green technology for preservation of table eggs: A review
...Show More Authors

In recent years, there has been a significant increase in research demonstrating the new and diverse uses of non-thermal food processing technologies, including more efficient mixing and blending processes, faster energy and mass transfer, lower temperature and selective extraction, reduced thermal and concentration gradients, reduced equipment size, faster response to extraction control, faster start-up, increased production, and a reduction in the number of steps in preparation and processing. Applications of ultrasound technology have indicated that this technology has a promising and significant future in the food industry and preservation, and there is a wide scope for its use due to the higher purity of final products and the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Engineering
Roughness Effect on Thermo-Elasto-Hydrodynamic Performance of a 170ᵒ -Arc Partial Journal Bearing
...Show More Authors

In the current analysis, the effects of circumferential scratches along the inner surface of a 170ᵒ -arc partial journal bearing has been numerically investigated. Their impact on the thermo-elasto-hydrodynamic performance characteristics, including maximum pressure, temperature, deformation, and stress, has been examined thoroughly. The ANSYS Fluent CFD commercial code was employed to tackle the iterative solution of flow and heat transfer patterns in the fluid film domain. They are then applied to the ANSYS Static Structure solver to compute the deformation and stress resulted in the solid bearing zone. A wide range of operating conditions has been considered, including the eccentricity ratio ( ) and scratch depth (

... Show More
View Publication Preview PDF
Crossref (5)
Crossref
Publication Date
Tue Jan 01 2013
Journal Name
Iraqi Journal Of Cancer And Medical Genetics
Cytotoxicity of purified methionine γ- lyase produced by Pseudomonas putida on several cell lines
...Show More Authors

The cytotoxicity of different concentrations of purified methionine γ- lyase from Pseudomonas putida on cancer cell lines (RD, AMN3 and AMGM) at 96 hr was studied. The bacterial enzyme with concentration 1000µg/ml was revealed highly cytotoxicity against cancer cell lines in comparison with other concentrations whereas slight cytotoxicity was observed on normal cell (REF).

Publication Date
Thu Jul 01 2010
Journal Name
International Journal Of Advancements In Computing Technology
Implementation of digital chaotic signal generator based on reconfigurable LFSRs for multiple access communications
...Show More Authors

This paper describes the digital chaotic signal with ship map design. The robust digital implementation eliminates the variation tolerance and electronics noise problems common in analog chaotic circuits. Generation of good non-repeatable and nonpredictable random sequences is of increasing importance in security applications. The use of 1-D chaotic signal to mask useful information and to mask it unrecognizable by the receiver is a field of research in full expansion. The piece-wise 1-D map such as ship map is used for this paper. The main advantages of chaos are the increased security of the transmission and ease of generation of a great number of distinct sequences. As consequence, the number of users in the systems can be increased. Rec

... Show More
Scopus (3)
Scopus