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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
Thu Oct 17 2019
Journal Name
International Journal Of Research In Social Sciences And Humanities
A CRITICAL DISCOURSE ANALYSIS OF RHETORICAL DEVICES OF TRUMP'S AND MAY'S SPEECHES DURING THE PERIOD 2017 TO 2019
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DBNRHM Sami, International Journal of Research in Social Sciences and Humanities, 2020

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Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Science
Study of Some Hematological Parameters of Dogs Infected with Toxocariasis, before and after the Treatment with Tetramisole, in Al-Diwaniyah Governorate, Iraq
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The presented investigation, here, was carried out to understand the status of the blood parameters, before and after deworming of Toxocara infection in dogs. For performing the study, 15 pet dogs were recruited from some residential areas in Al-Diwaniyah Province, Iraq. These dogs were exposed to fecal-microscopic based detection of Toxocara eggs and hematological based evaluation of white blood cell (WBC), red blood cell (RBC), and differential counts before and 10 days after treatment with tetramisole. The helminth eggs in the feces of dogs were detected by the flotation method. In case of egg detection, deworming was carried out with tetramisole. The results revealed that the egg number was significantly (p˂0.05) decreased

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Publication Date
Wed Jul 01 2020
Journal Name
Iraqi Geological Journal
BIOSTRATIGRAPHY OF THE LATE CRETACEOUS/EARLY PALEOCENE SUCCESSIONS AT K.H 5\6 AND K.H 5\8 CORE INTERVAL, WESTERN DESERT OF IRAQ
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The core interval at the K.H5\6 and K.H5\8 Wells in the West of Rutba provinces reveals a significant succession across the Late Cretaceous–Early Paleocene transition. The sampled interval encompasses a series of carbonates belonging to Digma Formation of Latest Cretaceous age, which underlies the Akashat Formtion of Danian age. Fifty-five species belonging to thirty-five genera were recognized. Based on the distribution of these species, eight biozones were distinguished, three biozones are recorded from the K.H 5\6 studied section and two biozones are documented from the K.H 5\8 studied section which refers to Late Maastrichtian age of Digma Formation. Five biozones are recorded from Akashat Formation in the K.H 5\6 studied section and

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Publication Date
Sat Dec 01 2012
Journal Name
Iraqi Journal Of Physics
Power dissipation and time of breakdown in AC discharge of argon at a low pressure in the frequency range 5-10 kHz
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The influence of 5-10 kHz audio frequency on the power dissipation in ac discharge of argon gas was studied experimentally, at pressures 50-80 mTorr and electrodes separation 10 cm (pd range 0.5-0.8 Torr.
cm). The measurements have shown that the discharge behavior in the ac circuit is equivalent to a series RC circuit. It is observed that the variation curve of discharge power P with the frequency f is approximately has a Gaussian shape. It is also observed that the curve of Pm- pd is the inverse of Paschen curve, where Pm is the maximum power in the frequency range. The time of breakdown is estimated from the curve of P- f.

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Publication Date
Fri Apr 30 2021
Journal Name
Al-kindy College Medical Journal
Knowledge and Attitude of Family Doctors Regarding the Provision of Psychological Health Care in Primary Health Care Centers in Baghdad Al-Karkh
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Background: Mental health is integrated into PHC as a strategy of WHO to fill the gap in mental health treatment. Part of this strategy needs a level of task shifting so that mental health care is provided by different level of PHC workers and not only specialists such as psychiatrists and psychologists.

Objectives: To assess the knowledge and attitudes of family doctors regarding the provision of psychological health in PHCC and if there is an association between the certificates of these family doctors and their Knowledge and attitudes to psychological health.

Subjects and Methods:  A cross-sectional descriptive study with analytic elements was conducted in 8 famil

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Production of protease, an analyst for the blood clot from a variety of fungal isolates / 1 rating fungal isolates and agricultural circles
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House 21 fungal isolates fungus to the analyst Albroca output of manufactured blood clot from the Blama human blood showed positive fungi to test analyzes blood clot variation in times where decomposition recorded fungi

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Publication Date
Sun Dec 29 2019
Journal Name
Iraqi Journal Of Science
Evaluation of the Hydrochemical Characteristics of Groundwater and its Suitability for Desalination to Product Potable Water in Tolul Al-Baj, Salahaldin, Iraq
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The study area, Tlul Al-Baj, suffers from a shortage of fresh water and most people depend on groundwater for different uses (drinking, domestic, irrigation, etc.).

The present research aims to select the most suitable wells for desalination and production of potable water in Tlul Al-Baj area.

Twenty-two samples of groundwater were collected to evaluate the hydrochemical properties of groundwater in the shallow aquifer in the area and to determine their suitability for desalination purposes. The study included measuring the physicochemical characteristics of groundwater, such as total hardness (TH), total dissolved solids(TDS), sodium adsorption ratio (SAR), sodium ratio (Na%), turbidity (Tur), pH…etc. Chemical anal

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Publication Date
Fri Sep 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Food and feeding habits of the Indian catfish (Heteropneustes fossilis (Bloch)) from Tigris river at AI- Kadhimia region, north of Baghdad city
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F0od  and  feeding habits  of  Hetropnezt.s!fes ]ossili/}:. (Bloch)  have been  investigated.  Monthly samples (twice a  m()nth}  were   taken during  the period  from  March  2000  to February  20.Ql , using small -

meshed cast net. A total of l9J  ftsh were used to examine the stomach

contents.

The analysis   of  stomach contents of H  fo.s-silis in  the- area  of study  revealed   that  fish  were  fed  on  the  bottom, mid ·surface  and surface  &

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Publication Date
Sun Feb 02 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Thickness of Buccal Bone at Various Sites of the Mandible and Its Clinical Significance in MonocorticalScrews Placement Using Multi-Slice Computed Tomography
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Background:Open reduction and internal fixation (ORIF) of using miniplates and screws is the treatment of choice of mandibular fractures. It is important to know both: the region where the bone providesafirm anchorage, andthe topography of the dental apices and inferior alveolar nerve to avoiddamaging them when inserting the screw. The aim of this study is to determine the thickness of buccal cortical plate and that of buccal bone at the parasymphysis and mandibular body, thereby determining the area that provide afirm anchorage and the maximum length of mono-cortical screws that can be safely placed in these regions without injuring the tooth roots or mandibular nerve. Materials and Methods:The sample of the present study was 110 Iraqi sub

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Publication Date
Tue Mar 01 2022
Journal Name
Experimental Parasitology
The association of IL-3, IL-17A, and IL 27 serum levels with susceptibility to toxoplasmosis in recurrent abortion of Iraqi women
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Cytokines are a group of immunomodulatory proteins leading to a variety of immune reactions in the human; these cytokines play a significant role in the development of appropriate immune responses against T. gondii. This study aims to reveal the association of toxoplasmosis with serum levels of IL-3, IL-17A, and IL-27 in aborted women. The blood samples of patients and controls were collected from Al-Alawiya Maternity Teaching Hospital/Baghdad/Iraq from 2019 to 2020 for detecting anti-T. gondii antibodies (IgG and IgM) and the level of interleukins by ELISA. The results of TORCH by rapid test for recurrent abortion recorded 25.3% seropositive for anti-Toxoplasma antibodies, and 31.5% seropositive for one or more cases of TORCH test (Cytomeg

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