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Effect of the Quality of Accounting Information on the Efficiency of Investment Decisions
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Abstract

The entities responsible for regulating the financial market are seeking to provide high quality accounting information, to provide appropriate protection to investors, and thus encourage them and attract them to increase their investments. the research reached several conclusion, the most prominent of which comes  :-

1-The production of high quality accounting information reduces investment costs and costs of processing accounting information.

2- The production of high quality accounting information helps investors identify the best investment opportunities.

3- The results of the statistical analysis showed that there is significant relationship between the quality of accounting information and efficiency investment decision in the sample banks.

The research also reached several recommendations, most notably the following :-

1-Necessity to oblige all companies to reduce high quality accounting information to provide reasonable protection for investors.

2-Necessity to oblige all companies to reduce high quality accounting information to increase the efficiency of investment, thus attracting capital and foreign investment. 

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Publication Date
Thu Aug 01 2024
Journal Name
Iop Conference Series: Earth And Environmental Science
Impact of Using Subsurface Water Retention Technology on Improving Water Use Efficiency of Furrow Irrigation System
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Abstract<p>Evaluation was carried out on the existing furrow irrigation system located in an open agricultural field within Hor Rajabh Township, south of Baghdad, Iraq (latitude: 33°09’ N, longitude: 44°24’ E). Two plots were chosen for comparison: treatment plot T1, which used subsurface water retention technology (SWRT) with a furrow irrigation system. While the treatment plot T2 was done by using a furrow irrigation procedure without SWRT. A comparison between the two treatment plots was carried out to study the efficiency of the applied water on crop yield. In terms of agricultural productivity and water use efficiency, plot T1 outperformed plot T2, according to the study’s final fin</p> ... Show More
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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Vertical Boom Position of the Greenhouse Sprayer on the Penetration of Spray to the Eggplants Canopy
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Abstract<p>The research objective focuses on spraying the leaves of the plant from the top and bottom through a spraying machine designed and made of aluminum with a movable arm equipped with a nozzle holder divided into three parts and each piece contains a nozzle of the type (Flat Fan 120-C3) as the machine was tried in a greenhouse with a study of the effect of changing the positions of the upper and lower piece of the tube carrying the nozzles to four levels (A1, A2, A3, A4) and the effect of pressure change on two levels (2,4) bar and studying the effect of the previous factors on some of the characteristics of the study, Spray quality on adaxial of leaf, Spray quality on the abaxial surfac</p> ... Show More
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Publication Date
Wed May 22 2024
Journal Name
Scientific Reports
The use of image analysis to study the effect of moisture content on the physical properties of grains
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Abstract<p>Designing machines and equipment for post-harvest operations of agricultural products requires information about their physical properties. The aim of the work was to evaluate the possibility of introducing a new approach to predict the moisture content in bean and corn seeds based on measuring their dimensions using image analysis using artificial neural networks (ANN). Experimental tests were carried out at three levels of wet basis moisture content of seeds: 9, 13 and 17%. The analysis of the results showed a direct relationship between the wet basis moisture content and the main dimensions of the seeds. Based on the statistical analysis of the seed material, it was shown that the characteristics </p> ... Show More
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Publication Date
Tue Jun 15 2010
Journal Name
International Journal Of Poultry Science
Effect of n-3 and n-6 Fatty Acid Supplemented Diets on Semen Quality in Japanese Quail (Coturnix coturnix japonica)
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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Qin Seal Script Character Recognition with Fuzzy and Incomplete Information
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The dependable and efficient identification of Qin seal script characters is pivotal in the discovery, preservation, and inheritance of the distinctive cultural values embodied by these artifacts. This paper uses image histograms of oriented gradients (HOG) features and an SVM model to discuss a character recognition model for identifying partial and blurred Qin seal script characters. The model achieves accurate recognition on a small, imbalanced dataset. Firstly, a dataset of Qin seal script image samples is established, and Gaussian filtering is employed to remove image noise. Subsequently, the gamma transformation algorithm adjusts the image brightness and enhances the contrast between font structures and image backgrounds. After a s

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Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY THE SYNERGISM EFFECT OF ALCOHOL EXTRACT OF Thymus vulgaris WITH ANTIBIOTICS AGAINST pseudomonas aeruginosa.: STUDY THE SYNERGISM EFFECT OF ALCOHOL EXTRACT OF Thymus vulgaris WITH ANTIBIOTICS AGAINST pseudomonas aeruginosa.
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The current study includes 144 samples were 106 bacterial samples belonging to the clinical sources, 38 bacterial samples belonging to the environmental sources to investigate the presence of bacteria P. aeruginosa. The results of diagnosis clarified that there are 45 bacterial isolates belonging to the bacterium P. aeruginosa The examination of the sensitivity of all bacterial isolates was done for elected 45 isolation towards the 11 antibiotic by spread method on the dishes. The results showed that the resistance ratio toward Cefixim, Cefotaxim, Tetracycline, Amoxicillin, Cloxacillin, Methicillin, Erythromycin and Naldixic acid was 77.7, 73.3, 84.4, 82.2, 80, 77.7, 77.7 and 73.3 respectively, While most isolates were sensitive to all o

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
The effect of Dunn Dunn model on students’ achievement in Geography course
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The study seeks to investigate the effect of Dunn Dunn learning style model on students’ achievement. Besides, the way of developing students’ deductive thinking by testing the null hypothesis: there is no significant difference between experimental group who takes Dunn Dunn model as style in studying geography and control group that follows a traditional method in studying geography at the level of (0,05). Additionally, there is no significant difference between experimental group who takes Dunn Dunn model as style in studying geography and control group that follows a traditional method in studying geography at the level of (0,05) on testing developing deductive thinking skills. The researcher adopted a quasi-experimental posttest

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Annealing Effect on the phase Transformation in
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This work describes the effect of temperature on the phase transformation of titanium dioxide (TiO2) prepared using metal organic precursors as starting materials. X-ray diffraction (XRD) was used to investigate the structural properties of TiO2 gels calcined at different temperatures (300, 500, 700) ?C. the results showed that the samples have typical peaks of TiO2 polycrystalline brookite nanopowders after calcined at (300 ?C), which confirmed by (111), (121), (200), (012), (131), (220), (040), (231), (132) and (232) diffraction peaks. Also, XRD diffraction spectra showed the presence of crystallites of anatase with low proportion of rutile phase where calcined at (500 ?C), while rutile phase domains at (700 ?C). The crystallite size of

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Publication Date
Thu May 02 2019
Journal Name
University Of Anbar Sport And Physical Education Sciences
The Effect of the Exercises of Retrieving the ball from the Net on the Development of the skill of Defending the stadium in the Volleyball
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QA Sarhan, University of Anbar Sport and Physical Education Sciences, 2019

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Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
The efficiency calibration for local manufacturing gamma scanning systems of radioactive waste drums
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The Local manufacturing scanning gamma system designed in Tuwaitha site for nondestructive assay method of radioactive waste drums, where it consist of two main parts with their belongings for controlling the of detector and drum movements up-down and rotation respectively. The volume of the used drum is 220 L with 85 cm height. The drum filled with Portland cement. Six cylindrical holes were made within cement drum and distributed in radial arrangement.The152Eu source inserted in these holes individually, to measure the average angular count rate of gamma radiation. The full energy efficiency value for geometry of drum and detector is computed for thirteen photo peaks. The average efficiency represented by the curve of these peaks indic

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