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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
Fri Sep 01 2017
Journal Name
مجلة جامعة الانبار للعلوم الاقتصادیة والاداریة
Role of the training strategy in achieving the performance of pilot / exploratory study in the General Company for Electrical Industries - Engine Lab - Baghdad
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The research aims to determine the role of training strategy dimensions of (trainers، curriculum training programs، trainees and their desire for training، administrative and supervisory services and their impact on the success of the training program) in the entrepreneurial performance of the organization dimensions of (pre-planning، renovation and modernization، efficiency، effectiveness)، so search ranks of great importance because it addresses an important and modern issue in performance entrepreneurial، and strategy training، aware of the importance of the subject and expected outcomes (General company for electrical Industries - motor plant) surveyed، was an analysis of data obtained through field visits in addition to the q

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Publication Date
Wed Jun 01 2011
Journal Name
Al Mustansiriyah Journal Of Pharmaceutical Sciences
Comparing the clinical efficacy and safety of high doses of beclomethasone inhaler with medium doses of beclomethasone inhaler combined with oral aminophylline or montelukast tablets in persistent asthmatic Iraqi patients.
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Asthma is a chronic inflammatory disorder of the airways in which many cells and cellular elements play a role. The treatment guidelines recommend theuse of a second controller drug in addition to medium doses of inhaled corticosteroids (ICSs) rather than the use of high doses ICS alone in the treatment of moderate-severe persistent asthma. This study was conducted to compare the clinical efficacy and safety of three treatment regimens in Iraqi patients with moderate-severe persistent asthma.The study included three groups; each group included 15 patients. Patients were administered beclomethasone inhaler alone 1500-2000 μg/day, beclomethasone inhaler 750-1000 μg/day plus oral controlled release aminophylline tablets 450 mg/day or

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Comparative Study of The Amount of Apically Extrusion Of Debris During Root Canal Preparation Using Wave Oneâ„¢, Trushape 3Dâ„¢, Hyflexâ„¢ CM and One Shapeâ„¢ Instrumentation Systems (An In Vitro Study)
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Background: Many types of instruments and techniques are used in the instrumentation of the root canal system. These instruments and techniques may extrude debris beyond the apical foramen and may cause post-instrumentation complications. The aim of this study was to evaluate the amount of apically extruded debris resulted by using 4 types of nickel-titanium instruments (WaveOne, TRUShape 3D conforming files, Hyflex CM, and One Shape files) during endodontic instrumentation. Materials and methods: Forty freshly extracted human mandibular second premolar with straight canals and a single apex were collected for this study. All teeth were cut to similar lengths. Pre-weighted glass vials were used as collecting containers. Samples were randoml

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Publication Date
Thu Jul 24 2025
Journal Name
Al–bahith Al–a'alami
ADDRESSING THE GOALS OF SUSTAINABLE DEVELOPMENT IN THE ARAB PRESS:: (An analytical study in the newspapers (Al-Sabah Iraqi newspaper, Algerian ech-chaab Newspaper, and UAE Al-Ittihad Newspaper) (A Research Drawn from Master Thesis)
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The problem of this research is:

What are the sustainable development goals that received the priority in the press addressing of the newspapers under study?

What are the journalistic arts adopted by these newspapers in addressing the sustainable development goals?

What are the journalistic sources that Arab newspapers depended on when addressing the sustainable development goals?

What are the geographic range the Arab newspapers adopted in addressing the sustainable development goals? The research is categorized into descriptive research, adopting the survey method, and using the content analysis method.

The sample of research was determined by the preparation of the Arabic newspapers (Al-

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Publication Date
Mon Sep 16 2024
Journal Name
Journal Of Optics
Improvement Of The Efficiency Of Optical Sensors Of Polypyrrole Using Graphene Oxide
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This research explores the preparation of polypyrrole (PPy) using chemical oxidation and its enhancement with graphene oxide (GO) for optical sensor applications. PPy was synthesized by polymerizing pyrrole monomers with ferric chloride (Fe2Cl3) as the oxidant. The resulting PPy was then combined with GO to form a composite material, aiming to improve its electrical and optical properties. Polypyrrole nanofibers were obtained and after adding graphene oxide, the sensitivity increased. Characterization techniques including UV-Vis spectroscopy, DC conductivity measurements, Field Emission Scanning Electron Microscopy (FESEM) and response of photocurrent analysis were employed. The incorporation of GO into PPy resulted in a significant reducti

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Publication Date
Mon Mar 01 2021
Journal Name
Review Of International Geographical Education
Application of strategic management in the colleges of Education / University of Baghdad
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A field study aimed at identifying the reality of the application of strategic management in the colleges of education/ University of Baghdad. The research adopted the descriptive analytical approach. The research community, consisting of 801 faculty teachers, has been identified. The research sample was selected in a simple random way and represented 15% of the research community, totalling 124 teaching members. A questionnaire was constructed that included (46) items divided between areas (strategic objectives, strategy planning and formulation, implementation of the strategy, and evaluation of the strategy). The honesty and consistency of the tool was verified. The researcher analyzed the research data using SPSS. The most important resu

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Publication Date
Mon Dec 28 2020
Journal Name
Journal Of The College Of Education For Women
Preparing the Arabic Language Teacher for Non-Native Speakers, Following the Experience of the Arabic Language Institute at the International University of Africa: منى يوسف محمَّد وقيع الله
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The study aims to examine the reality of preparing the Arabic language teacher for non-native speakers by presenting the experience of the Arabic Language Institute at the International University of Africa. Thus, it addresses the following questions: How is it possible to invest the long scientific experiences in proposal and experiment preperations to qualify Arabic language teachers for non-native speakers? What is the reality of preparing an Arabic language teacher at the Institute? How did the Arabic Language Institute process teacher preparation? What are the problems facing the preparation of the Arabic language teachers and the most important training mechanisms used in that Institute?What problems faced the implementation of the

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Publication Date
Tue Jan 01 2013
Journal Name
Journal Of Babylon University
Synthesis and Identification of Pyromellitamic diacids and Pyromellitdiimides derivatives.
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New derivatives of pyromellitamic diacids and pyromellitdiimides have been prepared by the reaction of one mole of pyromellitic dianhydride with two moles of aromatic amines, these derivatives were characterized by elemental analysis, FT-IR and melting point.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
sybthesis and characterization of oxazepine and oxazepane from reaction
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Schiff bases were prepared prepared Baaan NMR to some elements of which have contributed to the results of different methods in diagnosis prove structural formulas of compounds prepared

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Psychology and Personality Types of Infertile and Fertile Women
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Objective(s): To determine the prevalence and predisposing factors of psychology & personality types among
infertile and fertile women attending in Complex Imam Khomeini Hospital.
Methodology: A total of 150 infertile women from Vali-Asr Reproduction Health Research Center and 150 fertile
women from the Gynecology Clinic of Imam Khomeini Hospital in Tehran / Iran were chosen by simple
randomization. Data was obtained by using Eysenck personality (EPQ) and structured researcher questionnaires.
Results: showed that based on Eysenck personality questionnaire (EPQ), personality instability was more common
among infertile women than fertile women; this relationship was statistically significant (P<0.001). Housewives

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