This research aims to underscore the significance of women's emotional intelligence in enhancing the effectiveness of the Board of Directors, a crucial component of internal governance, particularly during crises. Despite strides made in recent decades in appointing women to senior roles in government, business, and education, challenges persist in improving women's leadership opportunities, especially in developing countries. The study utilizes statistical methods, including Pearson's correlation, to analyze the relationships between variables within a sample of banks listed on the Iraqi securities market, comparing periods before and during the COVID-19 pandemic (2019 and 2020). The goal is to measure the impact of female emotional intelligence on the Board of Directors' ability to manage crises, focusing on variables such as conservative accounting policies, Board compensation and benefits, meeting frequency, the ratio of external auditor fees to enterprise capital, enterprise capital, share profitability, and the market-to-share profitability ratio. Findings indicate that emotional intelligence (measured by the number of females on the Board) positively influences conservative accounting policies and meeting frequency during crisis periods. Conversely, the pre-crisis period showed a negative relationship, suggesting a proactive and risk-responsive stance by women during crisis. Additionally, the study observed an inverse relationship between crisis periods and both Board compensation and external auditor fee ratios, implying a cost-reduction strategy facilitated by female emotional intelligence. The crisis period also saw an increase in the profitability of individual shares and the market-to-share profitability ratio. The research recommends expanding the study to compare the role of emotional intelligence in Boards between developing and developed economies.
Researches in the field of evaluation of industrial products emotionally are internationally new and non-existing in the Arabic speaking countries, which is considered the crux of the problem in the current research, in addition to the need of the designers and design students to know how to measure the emotional responses for the industrial product in order to get benefit from them in their designs. The research objective is to get a tool that uses emojis in measuring the emotional responses for the products. The researcher designed an emotional verbal wheel and emojis wheel. The sample of the research consisted of (7) chairs different in design and use, and the respondents were (89) students. The most important results are:
1- Desi
In this work, a modified water displacement method (MWDM) was designed and used alongside geometry method (GEM), overflow method (OFM) and water displacement method (WDM) for determination of bulk volume of a porous solid. Their results were analyzed graphically and statistically. On testing against the data obtained by Suspension/Buoyancy Method (SBM) used as gold standard, it was found that only those generated by the modified water displacement method (MWDM) were of very high accuracy and precision. Apart from its reproducibility being within the recommended range for acceptability of a test method, the technique is cost-effective and easy to apply even with an ungraduated glass cylindrical tube. This can go a long way in enhancing th
... Show MoreAbstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from it
... Show MoreThe Costing Accounting is one the analytic tools which plays important role by support the management in planning& control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.
The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.
... Show MoreBackground: Alcohol remains the single most significant cause of liver disease throughout the Western world, responsible for between 40 and 80% of cases of cirrhosis in different countries. Many of the factors underlying the development of alcoholic liver injury remain unknown, and significant questions remain about the value of even very basic therapeutic strategies.
Patients and Methods: In a cross sectional study, 113 alcoholic patients with evidence of liver disease in the absence of other significant etiology attending the Gastoenterorology and Hepatology Teaching Hospital between December 2001 and December 2003 were studied for the hematological and biochemical spectrum of alcoholic liver disease in
This paper propose the semi - analytic technique using two point osculatory interpolation to construct polynomial solution for solving some well-known classes of Lane-Emden type equations which are linear ordinary differential equations, and disusse the behavior of the solution in the neighborhood of the singular points along with its numerical approximation. Many examples are presented to demonstrate the applicability and efficiency of the methods. Finally , we discuss behavior of the solution in the neighborhood of the singularity point which appears to perform satisfactorily for singular problems.
The traveling salesman problem is addressed in this paper by introducing a distributed multi-ant colony algorithm that is implemented on a Raspberry Pi cluster. The implementation of a master and eight workers, each running on Raspberry Pi nodes, is the central component of this novel technique. Each worker is responsible for managing their own colony of ants, while the master coordinates communications among workers’ nodes and assesses the most optimal approach. To put the newly built cluster through its paces, several datasets of traveling salesman problem are used to test the created cluster. The findings of the experiment indicate that a single board computer cluster, which makes use of multi-ant colony algorithm, is a via
... Show MoreCrow Search Algorithm (CSA) can be defined as one of the new swarm intelligence algorithms that has been developed lately, simulating the behavior of a crow in a storage place and the retrieval of the additional food when required. In the theory of the optimization, a crow represents a searcher, the surrounding environment represents the search space, and the random storage of food location represents a feasible solution. Amongst all the food locations, the one where the maximum amount of the food is stored is considered as the global optimum solution, and objective function represents the food amount. Through the simulation of crows’ intelligent behavior, the CSA attempts to find the optimum solutions to a variety of the proble
... Show MoreThe swarm intelligence and evolutionary methods are commonly utilized by researchers in solving the difficult combinatorial and Non-Deterministic Polynomial (NP) problems. The N-Queen problem can be defined as a combinatorial problem that became intractable for the large ‘n’ values and, thereby, it is placed in the NP class of problems. In the present study, a solution is suggested for the N-Queen problem, on the basis of the Meerkat Clan Algorithm (MCA). The problem of n-Queen can be mainly defined as one of the generalized 8-Queen problem forms, for which the aim is placing 8 queens in a way that none of the queens has the ability of killing the others with the use of the standard moves of the chess queen. The Meerkat Clan environm
... Show MoreDue to advancements in computer science and technology, impersonation has become more common. Today, biometrics technology is widely used in various aspects of people's lives. Iris recognition, known for its high accuracy and speed, is a significant and challenging field of study. As a result, iris recognition technology and biometric systems are utilized for security in numerous applications, including human-computer interaction and surveillance systems. It is crucial to develop advanced models to combat impersonation crimes. This study proposes sophisticated artificial intelligence models with high accuracy and speed to eliminate these crimes. The models use linear discriminant analysis (LDA) for feature extraction and mutual info
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