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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
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Application of 2D Electrical Resistivity Method and Ground Penetration Rader for Detection of the Archaeological Remains in Kish Site, Babylon, Iraq
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     The 2D electrical resistivity imaging (ERI) is a non-destructive method with good efficiency to detect shallow subsurface features. The archeological subsurface features were investigated with this method in most cases with the assistance of other methods such as GPR method. Eleven 2D ERI profiles were carried out to investigate the subsurface archeological features in the Kish site in the Babylon area. The 2D electrical resistivity survey was achieved with ABEM Terrameter-LS2 Device and 30 electrodes with 1-meter spacing between the adjacent electrodes along each profile. The length of the profile is 29 meters and the spacing between the adjacent profiles is 3 meters. The software RES2DINV was used to obtain the final inverted

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Publication Date
Thu Dec 01 2022
Journal Name
Kirkuk University Journal For Agricultural Sciences
Contributions of small income-generating projects to the empowerment of rural women socially and economically in Al-Hamdaniya District / Nineveh Governorate
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The current research aims to identify the contributions of small income-generating projects in theempowerment of rural women in Nineveh Governorate ,Al-Hamdaniya district, as a simplerandom sample was drawn from the research community of 280 respondents , according to theRobert Mason equation at the level of significance 0.05, so the sample size was 162 respondents,i.e. a percentage 58% collected the necessary data using a questionnaire prepared as a basic toolfor data collection consisting of 20 items distributed on two axes ,and the results of the researchwere analyzed and presented using the spss statistical program, as well as manual analysis usingrepetitions, the weighted mean, the standard deviation, and the percentage weight. And the

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Publication Date
Wed Aug 01 2012
Journal Name
مجلة دراسات عربية في التربية وعلم النفس
Concepts of renewable energy among students at the Ibn Al-Haytham College of Education and its relationship to their environmental awareness
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Publication Date
Sat Feb 12 2022
Journal Name
Journal Of Education College Wasit University
The Role of Picture Books in Raising Children's Understanding of English Literature and Life Science Concepts: Selected Stories by Eric Carle
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Abstract The current study is a theoretical study that aims to underline the role of picture books as a serious genre of children's literature in raising children's understanding of English literature and life concepts; especially for non-English speakers. Unfortunately, most Iraqi people have developed a social phobia of learning English since childhood. This phobia is resulted from the heavy traditional reading and writing assignments as well as hard exams. Therefore, this study suggests incorporating more interesting literary material like picture books that would bring pleasure and help in raising children's love and cognition of English Language. More significantly, it calls to replace the old curriculum with a more vital

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of Beran estimator using Nadaraya-Waston and Prestley-chao weights in estimating the conditional survival function of breast cancer patients
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This study includes the application of non-parametric methods in estimating the conditional survival function of the Beran method using both the Nadaraya-Waston and the Priestley-chao weights and using data for Interval censored and Right censored of breast cancer and two types of treatment, Chemotherapy and radiation therapy Considering age is continuous variable, through using (MATLAB)  use of the (MSE) To compare weights The results showed a superior weight (Nadaraya-Waston) in estimating the survival function and condition of Both for chemotherapy and radiation therapy.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
SYNTHESIS AND CHARACTERIZATION OF THE HEAVY METALS; AU (III) ,Pd (II),Pt(IV) Rh(III) COMPLEXES OF S –PROPYNYL 2 –THIOBENZIMIDAZOLE
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Complexes of Au(III) ,Pd (II) , Pt (IV ) and Rh(III) with S – propynyle -2- thiobenzimidazole (BENZA) have been prepared and characterized by IR and UV- Visible spectral methods in addition to magnetic and conductivity measurements and micro – elemental analysis (CHN).The probable structures of the new complexes have been suggested.

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Publication Date
Fri Jun 23 2023
Journal Name
Journal Of Communicable Diseases
Downregulation of the Gene Expression of Efflux Pump Gene (acrA) and its Regulator (ramA) in Klebsiella pneumoniae by Quaternary Ammonium Compounds
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Introduction: Biocides are commonly used for disinfection in a variety of contexts. They are generally used to avoid infection by controlling biofilm on medical equipment. However, the literature lacks information on the effect of biocide on efflux pump gene expression. Objective: To determine the influence of biocide on biofilm development and efflux pump acrA and ramA gene expression. Methodology: The microtiter plate method was used to identify biofilm development in 80 isolates of K. pneumoniae. The minimal inhibitory concentrations (MIC) of three biocides (quaternary ammonium compound (QAC), chlorohexidine digluconate, and chloroxylenol) were estimated. The effect of QAC on the intensity and viability of biofilms was investigated as we

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Publication Date
Sat Dec 04 2021
Journal Name
Plant Science Today
Isolation, characterization and quantification of a pentacyclic triterpinoid compound ursolic acid in Scabiosa palaestina L. distributed in the north of Iraq
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Ursolic acid (UA, 3 ?-hydroxy-urs-12-en-28-oic acid) are isomeric triterpenic acids. The high quantities of pentacyclic triterpenoids in Scabiosa species seems to be obvious and there is an evidence that most of pentacyclic triterpenoids that have been isolated are saponins. This is one of the most important characteristic of the genus Scabiosa, the main aglycones are ursolic acid and oleanolic acid. In the current study, isolation from the aerial part and roots of Scabiosa palaestina L. was performed using Preparative HPLC. Furthermore, detection and quantitation of ursolic acid was performed by high performance thin layer chromatography (HPTLC). The identification of isolated triterpenoid involves two methods including FT-IR coupl

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Publication Date
Sun Jul 01 2001
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
Light and electron microscope studies of the adult of Plearogenoides medians (Olsson, 1876) (Trematoda: Lecithodendriidae) form Iraqi marsh frog Rana ridibunda
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The morphology of the Pleurogenoides medians from Rana ridibunda in Iraq was studied by light and scanning electron microscopy. The light microscopical studies confirmed the original observations with the ventral sucker being smaller than the oral sucker and the genital pore being laterally situated. Electron micrographs of adult P. medians revealed that the body surface had a rough appearance by hand-like spines, which are more sparsely distributed towards the posterior end with a presumed function in nutrient absorption.

 

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Biodegradation Behavior of PVA/Corn Starch Blend Films under the Influence of α-amylase Solution Immersion, Soil Burial and Water immersion
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The objective of this work is to study the influence of α-amylase enzymatic solution immersion, soil burial and water immersion on the biodegradability behavior of polyvinyl alcohol (PVA) /Corn Starch (CS) blend films Polyvinyl alcohol (PVA) /Corn Starch (CS) blend films were prepared by solution casting method with different weight percentages of PVA(0%,10%,30%,50%,70% and 90%) . The biodegradability of the films has been investigated by determination the weight loss of the tested films. It was noticed that the films containing corn starch were highly biodegraded under above influences. The weight loss of the tested films decreased with increasing PVA content and increased with immersion time in enzymatic solution and water and soil bu

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