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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
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
2-Rowed Plane Overpartitions Modulo 8 and 16
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 In a recent study, a special type of plane overpartitions known as k-rowed plane overpartitions has been studied. The function  denotes the number of plane overpartitions of n with a number of rows at most k. In this paper, we prove two identities modulo 8 and 16 for  the plane overpartitions with at most two rows. We completely specify the  modulo 8. Our technique is based on expanding each term of the infinite product of the generating function of the  modulus 8 and 16 and in which the proofs of the key results are dominated by an intriguing relationship between the overpartitions and the sum of divisors, which reveals a considerable link among these functions modulo powers of 2.

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Publication Date
Wed Jun 12 2019
Journal Name
Al–bahith Al–a'alami
Viewing television in media convergence era Rites change and practices transformation
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The present article concerns one of the objects of media sociology under construction. The transformation of the rites in the use of the television contents in the era of digital technologies and media convergence. By an analytic contextual approach, based on the study of the uses, we formulate the following hypothesis: so many changes in the rites of uses are real, in particular at the young people, so, many pieces integer of the everyday life remain impervious to these changes, and it is true under the influence of a slowness of the social and cultural orders, rooted for a long time in the traditional social fabric. We shall then try to bring a sociological look to this societal, cultural, and communicational object that is the pas

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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Dispersion in a Gas Filled Hollow Core Photonic Crystal Fiber
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Hollow core photonic bandgap fibers provide a new geometry for the realization and enhancement of many nonlinear optical effects. Such fibers offer novel guidance and dispersion properties that provide an advantage over conventional fibers for various applications. Dispersion, which expresses the variation with wavelength of the guided-mode group velocity, is one of the most important properties of optical fibers. Photonic crystal fibers (PCFs) offer much larger flexibility than conventional fibers with respect to tailoring of the dispersion curve. This is partly due to the large refractive-index contrast available in the silica/air microstructures, and partly due to the possibility of making complex refractive-index structure over the fibe

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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
An Algorithm for nth Order Intgro-Differential Equations by Using Hermite Wavelets Functions
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In this paper, the construction of Hermite wavelets functions and their operational matrix of integration is presented. The Hermite wavelets method is applied to solve nth order Volterra integro diferential equations (VIDE) by expanding the unknown functions, as series in terms of Hermite wavelets with unknown coefficients. Finally, two examples are given

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Weibull Parameters and Wind Power Assessment for Three Locations in Iraq
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In this research, we built a program to assess Weibull parameters and wind power of three separate locations in Iraq: Baghdad, Basrah and Dhi-qar for two years 2009 and 2010, after collecting and setting the data available from the website "Weather Under Ground" for each of the stations Baghdad, Basrah and Dhi-qar. Weibull parameters (shape parameter and scale parameter) were estimated using maximum likelihood estimation method (MLE) and least squares method (LSM). Also, the annual wind speed frequencies were calculated noting speed most readily available through the above two years. Then, we plotted Weibull distribution function and calculate the most significant quantities represented by mean wind speed, standard deviation of the value

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Detecting Textual Propaganda Using Machine Learning Techniques
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Social Networking has dominated the whole world by providing a platform of information dissemination. Usually people share information without knowing its truthfulness. Nowadays Social Networks are used for gaining influence in many fields like in elections, advertisements etc. It is not surprising that social media has become a weapon for manipulating sentiments by spreading disinformation.  Propaganda is one of the systematic and deliberate attempts used for influencing people for the political, religious gains. In this research paper, efforts were made to classify Propagandist text from Non-Propagandist text using supervised machine learning algorithms. Data was collected from the news sources from July 2018-August 2018. After annota

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Publication Date
Mon Oct 01 2012
Journal Name
Al–bahith Al–a'alami
Internet and Press Blogging
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The emergence of the Internet and its transformation in the early nineties of the last century led to a means of mass communication that brought about significant structural changes in the media map.

Over the course of historical development, the public did not engage the media in its behavior in the implementation and dissemination of an idea, generalization or theory put forward by media experts or practitioners through these means to do it. Blogs represent the most important service provided by the Internet in recent years which has gained special importance in the media field. Where the word “Blogs” has several names: (alternative media), (blogging press), (popular press) and other names.

The medi

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Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
A three-stage blumlein-circuit to generate transversely excited atmospheric nitrogen laser by using three spark gaps
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In this research constructed N2 laser system by use developed method of electric discharge. In this method used four step of electric discharge by using four capacitors, three spark gaps, high tension power supply varying in range from 12kV to 24 kV and three resistors, this method called three stage blumlein circuit. The breakdown time delay of these parallel spark gaps cement strong ultraviolet preionization in the laser channel, thus the result of these amendments the laser output is many doubled and is more increasing than that obtained using the one and two stage blumlein circuits. This system has been designed and operated to give pulse laser with wavelength at 337.1 nm. This laser system can operate without mirrors and optical res

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Publication Date
Mon Mar 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
Structural Design According to Constructal Theory in Architecture
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Abstract<p>Constructal theory plays a major role in the conceptual design stage of the structural system in architecture. It provides a conceptual framework for predicting the form depending on natural systems to model those systems geometrically according to the constructal law that works in two directions: the first is towards predicting the general form of the structural system, and the second is the physical application of the law in the process of detailed design of the parts of the system. The aim of this paper is to determine the mechanism adopted in the structural design according to the constructal theory, assuming that the structural design according to the constructal theory achieves </p> ... Show More
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Publication Date
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
N Sequence Prime Ideals
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    In this paper, the concepts of -sequence prime ideal and -sequence quasi prime ideal are introduced. Some properties of such ideals are investigated. The relations between -sequence prime ideal and each of primary ideal, -prime ideal, quasi prime ideal, strongly irreducible ideal, and closed ideal, are studied. Also, the ideals of a principal ideal domain are classified into quasi prime ideals and -sequence quasi prime ideals.

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