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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
Mon Dec 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Enhanced conversion of Glycerol to Glycerol carbonate on modified Bio-Char from reed plant: Enhanced conversion of Glycerol to Glycerol carbonate on modified Bio-Char from reed plant
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The surplus glycerol produced from biodiesel production process as a by-product with high quantity can be considered as a good source to prepare glycerol carbonate (GC) whereas with each 1000 kg from biodiesel obtains 100 kg from glycerol. Glycerol converted to glycerol carbonate over bio-char as a catalyst prepared by slow pyrolysis process under various temperatures from 400 ᴼC to 800 ᴼC. The char prepared at 700 ᴼC considered as a best one between the others which was manufactured to activate the transesterification reaction. GC have large scale of uses such as liquid membrane in gas separation, surfactants ,detergents , blowing agent , in plastics industry, in  Pharmaceutical industry and electrolytes in lithium batteries.

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Study affects Pulse Parameters versus cavity length for both Dispersion Regimes in FM mode locked.: Bushra.R.Mhdi|Gaillan H.Abdullah|Mohand M.Azzawi|Nahla.A.Hessin|Basher.R.Mhdi
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To demonstrate the effect of changing cavity length for FM mode locked on pulse parameters and make comparison for both dispersion regime , a plot for each pulse parameter as Lr function are presented for normal and anomalous dispersion regimes . The analysis is based on the theoretical study and the results of numerical simulation using MATLAB. The effect of both normal and anomalous dispersion regimes on output pulses is investigate Fiber length effects on pulse parameters are investigated by driving the modulator into different values. A numerical solution for model equations using fourth-fifth order, Runge-Kutta method is performed through MATLAB 7.0 program. Fiber length effect on pulse parameters is investigated by driving th

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Publication Date
Wed Mar 08 2023
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Study on physical properties of nanostructured ZnO prepared by pulse laser deposition
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Zinc Oxide thin film of 2 μm thickness has been grown on glass substrate by pulsed laser deposition technique at substrate temperature of 500 oC under the vacuum pressure of 8×10-2 mbar. The optical properties concerning the absorption, and transmission spectra were studied for the prepared thin film. From the transmission spectra, the optical gap and linear refractive index of the ZnO thin film was determined. The structure of the ZnO thin film was tested with X-Ray diffraction and it was formed to be a polycrystalline with many peaks.

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Publication Date
Tue Sep 01 2009
Journal Name
Journal Of Engineering
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Certain subclass of meromorphic univalent positive coefficients defined by q-difference operator
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Catalytic Hydrogenation of p-Chloronitrobenzene to p-Chloroaniline Mediated by $γ$-Mo2N
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Promoting the production of industrially important aromatic chloroamines over transition-metal nitrides catalysts has emerged as a prominent theme in catalysis. This contribution provides an insight into the reduction mechanism of p-chloronitrobenzene (p-CNB) to p-chloroaniline (p-CAN) over the γ-Mo2N(111) surface by means of density functional theory calculations. The adsorption energies of various molecularly adsorbed modes of p-CNB were computed. Our findings display that, p-CNB prefers to be adsorbed over two distinct adsorption sites, namely, Mo-hollow face-centered cubic (fcc) and N-hollow hexagonal close-packed (hcp) sites with adsorption energies of −32.1 and −38.5 kcal/mol, respectively. We establish that the activation of nit

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Computer Literacy with Skills of Seeking for Information Electronically among University Students
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