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jeasiq-2151
The effect of gender diversity of board directors and accounting conservatism on firm value
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The study aims to investigate the relationship between the gender diversity of board director, the accounting conservatism and firm value in Iraqi firms. The sample was represented by 30 Iraqi firms listed on the Iraqi market over the period 2017. The research was based on the main hypothesis that gender diversity has a positive relationship with conservatism and firm value, that conservatism as an intermediate variable will enhance the positive relationship between gender diversity and firm value. The study reached results that support the research hypotheses. The appointment of females to the board helps improve the provision of conservative accounting information and avoids overstate when reporting earnings. Based on these results, Therefore, we recommend the Iraqi companies appoint between 15 to 30% of females on the board.

 

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Publication Date
Sun Feb 10 2019
Journal Name
Iraqi Journal Of Physics
A nonlinear edge –preserving smoothing filter for edge detection on color and gray satellite images
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A nonlinear filter for smoothing color and gray images
corrupted by Gaussian noise is presented in this paper. The proposed
filter designed to reduce the noise in the R,G, and B bands of the
color images and preserving the edges. This filter applied in order to
prepare images for further processing such as edge detection and
image segmentation.
The results of computer simulations show that the proposed
filter gave satisfactory results when compared with the results of
conventional filters such as Gaussian low pass filter and median filter
by using Cross Correlation Coefficient (ccc) criteria.

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Publication Date
Sun May 01 2022
Journal Name
Journal Of Engineering
Estimating Pitting Corrosion Depth and Density on Carbon Steel (C-4130) using Artificial Neural Networks
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The purpose of this research is to investigate the impact of corrosive environment (corrosive ferric chloride of 1, 2, 5, 6% wt. at room temperature), immersion period of (48, 72, 96, 120, 144 hours), and surface roughness on pitting corrosion characteristics and use the data to build an artificial neural network and test its ability to predict the depth and intensity of pitting corrosion in a variety of conditions. Pit density and depth were calculated using a pitting corrosion test on carbon steel (C-4130). Pitting corrosion experimental tests were used to develop artificial neural network (ANN) models for predicting pitting corrosion characteristics. It was found that artificial neural network models were shown to be

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Physics: Conference Series
Semi-group Ideals on prime and semiprime Γ-Near - Rings with Γ- (λ,δ) – derivations
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Abstract<p>Let h is Γ<sub>−(λ,δ) –</sub> derivation on prime Γ<sub>−</sub>near-ring G and K be a nonzero semi-group ideal of G and δ(K) = K, then the purpose of this paper is to prove the following :- (a) If λ is onto on G, λ(K) = K, λ(0) = 0 and h acts like Γ<sub>−</sub>hom. or acts like anti–Γ<sub>−</sub>hom. on K, then h(K) = {0}.(b) If h + h is an additive on K, then (G, +) is abelian.</p>
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Publication Date
Sat Apr 30 2022
Journal Name
Iraqi Journal Of Science
Low Latency UHD Adaptive Video Bitrate Streaming Based on HEVC Encoder Configurations and Http2 Protocol
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      Applying 4K, (Ultra HD) Real-time video streaming via the internet network, with low bitrate and low latency, is the challenge this paper addresses. Compression technology and transfer links are the important elements that influence video quality. So, to deliver video over the internet or another fixed capacity medium, it is essential to compress the video to more controllable bitrates (customarily in the 1-20 Mbps range). In this study, the video quality is examined using the H.265/HEVC compression standard, and the relationship between quality of video and bitrate flow is investigated using various constant rate factors, GOP patterns, quantization parameters, RC-lookahead, and other types of video motion sequences. The ultra

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
The neology in the Iraqi dialect after the invasion of 2003 and the level of imaginative comprehension: La neología en el dialecto Iraqui tras la invasión de 2003 y el nivel de la comprensión imaginativa
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       The article analyzes the neologisms that arose in the Iraqi dialect after the 2003 US-British invasion and the fall of Saddam Hussein's regime, according to the theory I advocate: "The Basic Outline of Reference," a developed theory of Arab legacy and cognitive theory, which came out in 1987 in America, so we have used the terminology of cognitive grammar. In this theory it is stated that the reference is the interaction between four components: perception, imagination, imaginative comprehension and the linguistic sign or symbolization (the neological word in this article), which are closely related, so that none of them can be lacking, because they constitute a holistic whole that belongs to a deeper level. Let us

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Intra Specific Relationships and Biochemical Composition of Laportea Aestuans (L.) Chew, Sida Rhombifolia L. And Commelina Verginica L. in Lagos State
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Laportea aestuans L. (Chew), Commelina virginica (L.) and Sida rhombifolia (L.) are common wild plants used in treating several ailments including diarrhea, dysentery, hernia, oedema, ulcers and many more in traditional African medicine especially, Nigeria. The potentials of Random Amplified polymorphic DNA (RAPD) primers in delimiting intra-specific variation in L. aestuans, C. virginica and S. rhombifolia was assessed using three RAPD primers. Plant and soil samples were collected from 19 local government areas in Lagos State and assessed for genetic and biochemical relationships. A total of 56 bands were produced of which 44 were polymorphic. Maximum number of bands (21) was produced by OPY

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Publication Date
Tue Jun 14 2022
Journal Name
Al-academy
Mechanism of feedback in the theater of the oppressed
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The art of theater penetrated various scientific and human fields, as well as touching the facts and events surrounding it, and scientific innovations had a wide field, so it adopted feedback in interactive theater performances, especially the theater of the oppressed. Then came the indicators that resulted from the theoretical framework for the formation of the tool by which the research sample is analyzed, and then the chapter concluded with previous studies. As for the third chapter, it involved the research procedures, and through the research tool and the research method, and by selecting the intentional sample, the sample represented by a play (the story of Shahrour) was analyzed. As for the fourth chapter, it included the results

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Publication Date
Sat Jan 11 2025
Journal Name
Al–bahith Al–a'alami
Legal Protection of the Printing Format of the Newspaper
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This research has been devoted to the objective and important issue which is the legal protection of the printing form of the newspaper in the Iraqi press.

As this issue constitutes the integrated unit of the printing format in addition to achieving legal protection for the illustrative image used in the press. Such matter, on both level the integrated unit of the printing format and the legal protection, is out of reach of study due to the comprehension of the subject is concerned.

Although there is a justification for dealing with both of them together as the explanatory image is one of the foundations on which the printing format of the newspaper is built. This case generates, at least, the same legal subject that appe

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Publication Date
Fri Sep 29 2017
Journal Name
Journal Of Engineering
Studying the Improvement of the Solubility of Cellulosic Fibers
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This study focuses for improving the increase the solubility of fiber cellulose in sodium hydroxide solution in concentrations ranging from (4- 12%), from one point of view and from other point of view in (sodium hydroxide and urea) solution concentration (6% NaOH + 4% urea), under  low temperature (- 15, - 20 Co) , depending on the principle of  reducing the degree of polymerization for  fiber cellulose, which is represented in our tests cotton linter who its represent  (Whatman filter paper, Grade 1), some samples subjected to chemical pretreatment as simulation the method of decomposition of cellulosic materials by white or brown fungi that grow on trees, this method involves the use of

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Publication Date
Mon Dec 01 2008
Journal Name
Political Sciences Journal
The role of Japan in the reconstruction of Iraq
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The Role of Japan in the Reconstruction of Iraq 

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