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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
Mon Jun 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Theoretical Study and calculation The cold Reaction Rate of Deuteron Fusion In Nickel Metal Using Bose–Einstein Condensate Theory
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In this paper, we focused on the investigated and studied the cold fusion reaction rate for D-D using the theory of Bose-Einstein condensation and depending on the quantum mechanics consideration. The quantum theory was based on the concept of single conventional of deuterons in Nickel-metal due to Bose-Einstein condensation, it has supplied a consistent description and explained of the experimental data. The analysis theory model has capable of explaining the physical behaviour of deuteron induced nuclear reactions in Nickel metals upon the five-star matter, it's the most expected for a quantitative predicted of the physical theory. Based on the Bose-Einstein condensation theorem formulation, we calculation the cold fusion reaction rate fo

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Publication Date
Thu Jul 07 2011
Journal Name
Arabian Journal Of Geosciences
Mineralogy, geochemistry, and reserve estimation of the Euphrates limestone for Portland cement industry at Al-Najaf area, South Iraq
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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Rightness in Evalating Basra and Kufa’s Views in The Work Of Al _ Anbary, Al - Insaf Fi Masael Al - Khilaf
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This paper deals with the Kufis and basris agreements in Abo Al _ Barakat Al _ anbary’s
work “ Al- Insaf Fi Masael Al - Khilaf.It attempts to settle the disputes and find out the right
views.
The book presents the issnes that the two schools of Kufa and Basra dispute upon and try to
evaluate them so as to support the correct ones .The present researcher has noticed that the
author of the above work was not always right or accurate in picturing a number of issues as
disputable whereas they implicitly shared the same views .Accordingly ,this papor sheds light
on such cases and drew acadernic researchers, attention to the invalidity of Al –anbary’s
misjudged views.

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Publication Date
Wed Jan 01 2014
Journal Name
Scienceasia
A combined compact genetic algorithm and local search method for optimizing the ARMA(1,1) model of a likelihood estimator
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In this paper, a compact genetic algorithm (CGA) is enhanced by integrating its selection strategy with a steepest descent algorithm (SDA) as a local search method to give I-CGA-SDA. This system is an attempt to avoid the large CPU time and computational complexity of the standard genetic algorithm. Here, CGA dramatically reduces the number of bits required to store the population and has a faster convergence. Consequently, this integrated system is used to optimize the maximum likelihood function lnL(φ1, θ1) of the mixed model. Simulation results based on MSE were compared with those obtained from the SDA and showed that the hybrid genetic algorithm (HGA) and I-CGA-SDA can give a good estimator of (φ1, θ1) for the ARMA(1,1) model. Anot

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Publication Date
Sun Sep 02 2012
Journal Name
Baghdad Science Journal
Testing the ability of Porcellionides pruinosus (Brandt 1833) Isopoda Crustaceans to decompose and consume cellulosean wastes in different ecosystems
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The present study was undertaken to use individual terrestrial crustacean from Isopoda such as the species Porcellionides pruinosus (Brandt 1833) as environmental cleaner and that through the test of their abilities in decomposition of residues of some cellulosean wastes such as wood pieces which contain high ratio of urban wastes, and residue of Zea mays and particularly leaves as plant waste in agricultural fields and residue of Cynodon dactylon plants which compose the main wastes in most of gardens and parks. Experiments were conducted relatively in stable laboratory conditions to ensure environmental conditions similar to crustaceans' life. The results showed presence of good efficiency of these individuals in treating such wastes as

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Publication Date
Tue Mar 20 2018
Journal Name
Day 2 Wed, March 21, 2018
Numerical Approach for the Prediction of Formation and Hydraulic Fracture Properties Considering Elliptical Flow Regime in Tight Gas Reservoirs
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Abstract<p>As tight gas reservoirs (TGRs) become more significant to the future of the gas industry, investigation into the best methods for the evaluation of field performance is critical. While hydraulic fractured well in TRGs are proven to be most viable options for economic recovery of gas, the interpretation of pressure transient or well test data from hydraulic fractured well in TGRs for the accurate estimation of important reservoirs and fracture properties (e.g. fracture length, fracture conductivity, skin and reservoir permeability) is rather very complex and difficult because of the existence of multiple flow profiles/regimes. The flow regimes are complex in TGRs due to the large hydraulic fractures n</p> ... Show More
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Publication Date
Thu Jan 30 2020
Journal Name
Al-kindy College Medical Journal
Comparison between the Patterns of Common Breast Diseases Presenting as Breast Lumps in Pregnant and Non-Pregnant Married Women
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Background: Breast lump is one of the most common prevalent complaint of patients attending breast clinics.

Objective: To determine if there is any change in the pattern of common breast, diseases presenting as breast lumps between pregnant and non-pregnant women among patients attending Al-Elwiya Breast Clinic.

Methods: This is a cross – sectional study, with convent's patient sampling setting in AL-Elwiya Breast Cancer Early Detection Clinic from 1st Feb. to 1st May 2018, we collected data from patients with breast lumps including the age groups, pregnancy status, parity status, previous breast diseases, hormonal drugs, menstrual cycle, breast fe

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Publication Date
Wed Mar 01 2023
Journal Name
Journal Of Applied Spectroscopy
Spectrophotometric Method for the Determination of Naphazoline Nitrate in Bulk and Pharmaceutical Preparations by Using 1,2-Naphthoquinone-4-Sulfonate
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Publication Date
Sat Jun 01 2024
Journal Name
Russian Journal Of Bioorganic Chemistry
Synthesis and Study the Biological Activity of Some New Pyrazole Compounds Containing 1,3,4-Oxadiazole Unite Through Vilsmeier–Haack Reaction
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Publication Date
Fri Dec 20 2024
Journal Name
Baghdad Science Journal
Interference with quorum sensing of Klebsiella pneumoniae by some plant extracts can affect the biofilm formation and antibiotic resistance.
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Quorum sensing (QS) is a perfectly orchestrated molecular communication system. It is a boon for Klebsiella pneumoniae, and bane for the host. This system is believed to make K. pneumoniae a leading cause of multidrug-resistant (MDR) nosocomial infections. This study aimed to investigate the antibacterial and anti-biofilm potential of medicinal plant extracts through interfering with QS of K. pneumoniae. The effect of different concentrations of ethanolic extracts of cinnamon and clove on K. pneumoniae was determined by analyzing the growth curve, survival assay (MTT), Qualitative and quantitative biofilm formation, antibiotic resistance, along with studying gene expression of the genes encoding the above traits, using quantitative real tim

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