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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
Wed Jan 10 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ENCAPSULATION OF OMEGA-3 FATTY ACID USING NANOTECHNOLOGY TO IMPROVE ITS THERMAL STABILITY AND USE IT TO ENRICHING THE YOGURT: ENCAPSULATION OF OMEGA-3 FATTY ACID USING NANOTECHNOLOGY TO IMPROVE ITS THERMAL STABILITY AND USE IT TO ENRICHING THE YOGURT
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Concentrations 25, 50 and 100 mg of nano-capsules linolenic acid and non-capsulated fatty acid for 1kg of Milk was used for yogurt manufacture. The results showed no significant differences in the ratio of titration acidity and pH values between all processed treatments at the beginning and during of period storage. The treatments was added to it coated omega-3 by nano method were the least exposed to the oxidation process from the non-capsules omega-3, And for shield of The poly lactic acid had a significant role in the protection of alpha-linolenic acid against lipolysis by the formation of a protective layer to protect the acid from the activity of lipases enzymes, and the addition of fatty acid linolenic to milk was determined the gr

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Publication Date
Mon Feb 21 2022
Journal Name
Frontiers In Immunology
The Ability of Resveratrol to Attenuate Ovalbumin-Mediated Allergic Asthma Is Associated With Changes in Microbiota Involving the Gut-Lung Axis, Enhanced Barrier Function and Decreased Inflammation in the Lungs
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Asthma is a chronic respiratory disease highly prevalent worldwide. Recent studies have suggested a role for microbiome-associated gut–lung axis in asthma development. In the current study, we investigated if Resveratrol (RES), a plant-based polyphenol, can attenuate ovalbumin (OVA)-induced murine allergic asthma, and if so, the role of microbiome in the gut–lung axis in this process. We found that RES attenuated allergic asthma with significant improvements in pulmonary functions in OVA-exposed mice when tested using plethysmography for frequency (F), mean volume (MV), specific airway resistance (sRaw), and delay time(dT). RES treatment also suppressed inflammatory cytokines in the lungs. RES modulated lung microbiota and cause

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Publication Date
Mon Feb 03 2025
Journal Name
Journal Of Physical Education
Platform proposal impact in the development of some special physical abilities in the level of achievement of ran (1500) meters of the young players in athletics.
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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
The Level of Emotional Intelligence among Principals of Basic Education Schools in Al dakhiliyah Governorate in the Sultanate of Oman from the Teacher's Point of View.
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Abstract

This study aims to identify the level of emotional intelligence among principals of basic education schools in Al-Dakhiliya Governorate. The descriptive approach was used. A questionnaire of two parts was utilized; its second part included (27) items divided into five dimensions related to emotional intelligence. The study sample consisted of (337) teachers representing 52% of the study sample were randomly selected. The study result showed that level of the emotional intelligence is high and the motivation dimension is the highest. There were no statistical differences at the level (α≤ 0.05) due to the impact of (the social type, the educational qualification, and the years of experience) in all the

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Publication Date
Mon Feb 03 2025
Journal Name
Al–bahith Al–a'alami
Consumer attitudes towards the integrated marketing communications of the UAE Etisalat company: A study of a sample of its subscribers in the emirate of Abu Dhabi
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The continuous technical development in the means of communication and information technologies has led to an increase in competition in the provision of service and product on the part of the organizations, as this competition does not know silence and stability on specific methods, but rather it is a world that is constantly moving and renewed in approaches, methods and approaches, and the focus of attention of integrated marketing communications practitioners are Customers, for them, organizations sell their goods, products, services, and ideas, and with them, they become stronger in competition.
This scientific study aimed to identify the trends of the initiators towards the integrated marketing communications of (the Emirates Tel

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Powell-Eyring Fluid Peristaltic Transfer in an Asymmetric Channel and A Porous Medium under the Influence of A Rotation and an Inclined Magnetic Field
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     In this article, we investigate the peristaltic flow of a Powell-Eyring fluid flowing in an asymmetrical channel with an inclining magnetic field through a porous medium, and we focus on the impact that varying rotation has on this flow. Long wavelength and low Reynolds number are assumed, where the perturbation approach is used to solve the nonlinear governing equations in the Cartesian coordinate system to produce series solutions. Distributions of velocity and pressure gradients are expressed mathematically. The effect of these parameters is discussed and illustrated graphically through the set of figures. To get these numerical results, we used the math program MATHEMATICA.

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Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Prevalence and Infection Rate of Three Gizzard Nematodes in the Mallard Anas Platyrhynchos L., 1758 Collected in Al-Diwaniya and Diyala Provinces , Central Iraq
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         Three nematodes : Amidostomum  acutum , Epomidiostomum uncinatum and Hadjelia truncata , were recovered from the gizzards of wintering mallard collected at two sites in central Iraq. A brief description of the parasites along with some notes on their infection rate, prevalence and discussion with the pertinent literature are provided.

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Land use change in Baghdad City and assessment of the Jadriyah and Umm Al- Khanazeer Island Important Bird Area (IBA) from 1984 to 2020
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Land use change, particularly the expansion of urban areas and associated human activities at the expense of natural and semi-natural areas, is a major ecological issue in urban areas around the world. Climate change being a very strong additional driver for changing the temperature and habitat in the cities. This also applies to Baghdad, Iraq, where urbanisation and climate change exerts a major pressure on the natural habitats of the city, and thus may affect the ability of city planners to adapt to future climate change scenarios. Here we present evidence of substantial growth in urban areas, increases in temperature, and degradation of natural vegetation within Baghdad city by using Remote Sensing techniques and an assessment for the

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Succession of Urban Structures of the City of Baghdad
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The research shed light on the historic evolution of Baghdad through its long, expansive history. The starting point focuses on the geographic characteristics, and the nature of its habitation, prior to laying the circular plan of Baghdad. Then the research proceeds to cover the stage of building the round city of Baghdad. The research continue to cover the expansion and sequential growth across the banks of Tigris river.
A concentrated attention is devoted to analyses the morphological, geographical and above all the makeup of present day city of Baghdad, pinpointing the apathetic plans, decisions, and actions which completely disfigured the image, and tradition of the old city of Baghdad, behind the delusive slogans of “comprehens

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Publication Date
Thu Mar 31 2022
Journal Name
Journal Of The College Of Education For Women
The Phonetic Connotation of the Appending Letter Alef in the Holy Qur’an
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Appending is a morphological term which means the addition of one or two letters to a structure to be similar to other structures of well-known abstractor additional nouns and verbs constructions. The goal of appending is to organize what have been expanded linguistically and collect similarities to reduce the syntactic rules. This is because the appended word exists for expanding purposes; however, it has no construction of its own. An appending was included with another construction with mentioning the additional letter. This by itself means that appending as a process is a term that helps organize rather than expand language. Scholars further noticed that the appending letter is not semantically significant, and so it differs from the

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