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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
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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.

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Publication Date
Sat Jan 01 2022
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Construct an efficient distributed denial of service attack detection system based on data mining techniques
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<span>Distributed denial-of-service (DDoS) attack is bluster to network security that purpose at exhausted the networks with malicious traffic. Although several techniques have been designed for DDoS attack detection, intrusion detection system (IDS) It has a great role in protecting the network system and has the ability to collect and analyze data from various network sources to discover any unauthorized access. The goal of IDS is to detect malicious traffic and defend the system against any fraudulent activity or illegal traffic. Therefore, IDS monitors outgoing and incoming network traffic. This paper contains a based intrusion detection system for DDoS attack, and has the ability to detect the attack intelligently, dynami

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Engineering
Numerical Simulation of Unsaturated Soil Water from a Trickle Irrigation System for Sandy Loam Soils
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Trickle irrigation is a system for supplying filtered water and fertilizer directly into the soil and water and it is allowed to dissipate under low pressure in an exact predetermined pattern. An equation to estimate the wetted area of unsaturated soil with water uptake by roots is simulated numerically using the HYDRUS-2D/3D software. In this paper, two soil types, which were different in saturated hydraulic conductivity were used with two types of crops tomato and corn, different values of emitter discharge and initial volumetric soil moisture content were assumed. It was assumed that the water uptake by roots was presented as a continuous sink function and it was introduced into Richard's equation in the unsaturated z

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Publication Date
Sun Mar 01 2009
Journal Name
Laser And Particle Beams
Surface morphology modifications of human teeth induced by a picosecond Nd:YAG laser operating at 532nm
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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Effect of Ag nanoparticles on R6G laser dye hosted by PMMA polymerized by plasma jet
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This work aim to prepare Ag/R6G/PMMA nanocomposite thin
films by In-situ plasma polymerization and study the changes in the
optical properties of fluorophore due to the presence of Ag
nanoparticles structures in the vicinity of the R6G laser dye. The
concentrations of R6G dye/MMA used are: 10-4M solutions were
prepared by dissolving the required quantity of the R6G dye in
MMAMonomer. Then Silver nanoparticles with 50 average particles
size were mixed with MMAmonomer with concentration of 0.3, 0.5,
0.7wt% to get R6G silver/MMA in liquid phase. The films were
deposited on glass substrates by dielectric barrier discharge plasma
jet. The Ag/R6G/PMMA nanocomposite thin films were
characterization by UV-Visible

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Publication Date
Tue Sep 01 2015
Journal Name
Nano Science And Nano Technology
Preparation CuInSe2 (CIS) by arrested precipitation method as alight absorption layer of photovoltaic solar-cells
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The CuInSe2 (CIS) nanocrystals are synthesized by arrested precipitation from molecular precursors are added to a hot solvent with organic cap- ping ligands to control nanocrystal formation and growth. CIS thin films deposited onto glass substrate by spray - coating, then selenized in Ar- atmosphere to form CIS thin films. PVs were made with power conversion efficiencies of 0.631% as -deposited and 0.846% after selenization, for Mo coated, under AM 1.5 illumination. X-ray diffraction (XRD) and energy dispersive spectroscopy (EDS) analysis it is evident that CIS have the chalcopyrite structure as the major phase with a preferred orientation along (112) direction and the atomic ratio of Cu : In : Se in the nanocrystals is nearly 1 : 1 : 2

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Publication Date
Sun Dec 27 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Analysis of Docetaxel Adverse Drug Reactions: A Retrospective Study Based on Iraqi Pharmacovigilance Center Database
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Docetaxel is an effective treatment approved for many types of cancers, but its effectiveness in clinical practice can be compromised by significant occurrence of adverse drug reactions. The aim of the current study was to measure the distribution of adverse drug reactions of docetaxel reported in Iraq and to assess the causality, severity, seriousness, preventability, expectedness and outcome of these adverse reactions. A retrospective study conducted on individual case safety reports from the Iraqi Pharmacovigilance Center / Ministry of Health. The study included 118 individual case safety report containing 236 adverse drug reactions.
Most of the adverse drug reactions were related to skin and subcutaneous tissue disorders(26.7%), f

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Publication Date
Fri Apr 01 2022
Journal Name
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Stigma towards health care providers taking care of COVID-19 patients: A multi-country study
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Publication Date
Tue Sep 01 2020
Journal Name
Optik
Synthesis of Ag2O films by pulsed laser deposited on porous silicon as gas sensor application
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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of The College Of Languages (jcl)
جوطرافياى شيَوةزارى باجةلآنى ناسراو بة شيَوةزارى شةبةك Geography of Bajalan Variety known as Shabak variety
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Shabak is one of minority related to Kurdish nation , speaking Bajalan variety especially Goran Dialect.

     This study is a historic  and diactological study about Kurdish Bajalan variety.The study is composed an  introduction and tw0 chapters. The first  chapter talks about Bajalan variety , and it has two axes . In the first axe , I talk about the geography of Bajalan variety and in the second axes the map of goran dialect . The second chapter is about Shabak variety and it is constituted of three axes : The first section is about Shabak variety , in the second section is allocated to the domicile of Shabak variety and in the third section , talks about the saint of shabak and in the end the

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Adsorption of Levofloxacine Antibacterial from Contaminated Water by Non – Conventional Low Cost Natural Waste Materials
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An experimental study was conducted with low cost natural waste adsorbent materials, barley husks and eggshells, for the removal of Levofloxacine (LEVX) antibacterial from synthetic waste water. Batch sorption tests were conducted to study their isothermal adsorption capacity and compared with conventional activated carbon which were, activated carbon > barley husks > eggshells with removal efficiencies 74, 71 and 42 % with adsorbents doses of 5, 5 and 50 g/L of activated carbon, barley husks, and eggshells respectively. The equilibrium sorption isotherms had been analyzed by Langmuir, Freundlich, and Sips models, and their parameters were evaluated. The experimental data were correlated well with the Langmuir model which gives the

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