Preferred Language
Articles
/
jeasiq-2151
The effect of gender diversity of board directors and accounting conservatism on firm value
...Show More Authors

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.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Dec 30 2012
Journal Name
Al-kindy College Medical Journal
Age Influence on Knee Joint Flexors
...Show More Authors

Background : Knee flexors tightness has been documented in apparently healthy adults and in those with musculoskeletal problems, but the influence of age on the tightness has not been studied in Iraq. This study was therefore designed to determine the influence of age on knee flexors tightness in apparently healthy subjects.Methods: Knee flexors tightness was measured using the active knee extension test (AKET) in 200 apparently healthy male and female subjects, aged 13 to 59 years. The subjects were recruited into 5 age groups using the purposive sampling technique.Knee flexors tightness was compared across the age groups using one-way analysis ofvariance (ANOVA). The independent t-test was used to compare knee flexors tightness on both

... Show More
View Publication Preview PDF
Publication Date
Wed Aug 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Some Results on Semi-preopen Sets
...Show More Authors

    The definition of semi-preopen sets were first introduced by "Andrijevic" as were is defined by :Let (X ,  ) be a topological space, and let  A ⊆,    then Ais called semi-preopen set if ⊆∘ .        In this paper, we study the properties of semi-preopen sets but by another  definition which is equivalent to the first definition and we also study the relationships among it and (open, α-open, preopen and semi-p-open )sets.

View Publication Preview PDF
Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Study on Safety Construction Management Plan
...Show More Authors

After studying the reality of application to occupational safety in new Iraqi building projects and sampling the situation wilt that in developed and neighboring countries, researcher found that there is a big gap in the level of safety application conditions, this indicates the need fora quick and clear reference for local engineers to use it on site for safety conditions in their projects . As a case study the monitors work the researcher studied a huge project in the United Arab Emirates.This project considered for safety requirements to highest grades. This case study may be far away from the projects in Iraq, but we hope to rise the Iraqi work level in the near future. After seeing the way of administration work and how they were ra

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On A Bitopological (1,2)*- Proper Functions
...Show More Authors

   In this paper, we introduce a new type of functions in bitopological spaces, namely, (1,2)*-proper functions. Also, we study the basic properties and characterizations of these functions . One of the most important of equivalent definitions to the (1,2)*-proper functions is given by using (1,2)*-cluster points of filters . Moreover we define and study (1,2)*-perfect functions and (1,2)*-compact functions in bitopological spaces and we study the relation between (1,2)*-proper functions and each of (1,2)*-closed functions , (1,2)*-perfect functions and (1,2)*-compact functions and we give an example when the converse may not be true .
 

View Publication Preview PDF
Publication Date
Sat Sep 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Some Results on Fibrewise Topological Spaces
...Show More Authors

In this paper we define and study new concepts of functions on fibrewise  topological spaces  over  B namely,  fibrewise  weakly  (resp., closure, strongly) continuoac; funttions which are analogous of weakly

(resp., closure,   strongly)   continuous  functions   and  the  main  result is   : Let  <p       : XY  be a fibrewise  closure  (resp.,  weakly,  closure, strongly,  strongly) continuous function,  where  Y  is fibrewise topological  space  over  B and  X  is  a  fibrewise set  which  has  the

in

... Show More
View Publication Preview PDF
Publication Date
Mon Apr 15 2019
Journal Name
Proceedings Of The International Conference On Information And Communication Technology
A steganography based on orthogonal moments
...Show More Authors

View Publication
Scopus (24)
Crossref (21)
Scopus Clarivate Crossref
Publication Date
Sat Mar 31 2018
Journal Name
Pharmacy Practice
Scholarly publishing depends on peer reviewers
...Show More Authors

View Publication
Scopus (8)
Crossref (9)
Scopus Crossref
Publication Date
Thu May 12 2016
Journal Name
Journal Of Biosciences
Dictyostelium discoideum RabS and Rab2 colocalize with the Golgi and contractile vacuole system and regulate osmoregulation
...Show More Authors

View Publication
Scopus (11)
Crossref (13)
Scopus Clarivate Crossref
Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Global Pharma Technology
Calculation of Stabilization Energy of Tetrahedrane with its Nitrogen Substituted Derivatives by DFT Method and Driving an Empirical Relation Connect it with Charge Functions of the Molecule
...Show More Authors

In this work the strain energy of tetrahedrane and its nitrogen substituted molecules were calculated by isodesmic reaction method according to DFT quantum chemical fashion, the used basis set was 6-31G/B3-LYP, in addition all structures were optimized by RM1 semi-empirical method. From the obtained data we estimate an empirical equation connect between strain energy of the molecule with charge functions represented by dipole moment of the molecule plus accumulated charge density involved within the tetrahedron frame plus the number of nitrogen atoms. The results indicate the charge spreading factors by polarization and processes are the most important factors in decreasing the strain energy.

Preview PDF
Publication Date
Sun Dec 27 2020
Journal Name
Journal Of The College Of Education For Women
Digital Citizenship and its Relationship to the Level of Health Awareness of Corona Virus (Covid-19) among a Sample of Palestinian University Students: محمود عبد المجيد عساف
...Show More Authors

The study aims to identify the degree of appreciation for the level of digital citizenship of a sample of Palestinian university students in the governorates of Gaza, and its relationship to the level of health awareness about the emerging coronavirus (covid-19). To achieve the objectives of the study, the researcher followed a descriptive approach by applying two questionnaires; the first, which consists of 30 items, was used  to measure the level of digital citizenship.  The second, which consists of 19 items, was used to measure the level of health awareness. Both questionnaires  were applied on a sample of 367 students who were electronically selected using the manner simple randomness. Results have shown that the degr

... Show More
View Publication Preview PDF
Crossref