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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 01 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
Forecasting the exchange rate of the Iraqi dinar against the US dollar using Markov chains
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Scopus
Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the efficiency of public spending in the Iraqi economy for the period 2006-2013
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In light of the limited sources of funding suffered by the Iraqi economy, it highlights the importance of enhancing the efficiency of public expenditure, and if the measurement of the efficiency of public expenditure and identify benchmarks first step of promoting efficiency, the adoption of scientific methods of analysis imperative in promoting the efficiency. Under this framework, the focus was on the methodologies used to measure the efficiency of public spending and supply analysis with trying statement strengths and weaknesses, and make use of it in the measurement of the efficiency of public spending in the Iraqi economy. As well as devise measurable indicators take into account the specificity of the Iraqi economy and the

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
The Mark transformation of the Visual Display System in the Children's Theater: رامي سامح زكي
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    The mark at the Children's Theater did not receive as much attention as in the adult theater, despite the great attention given to its visual system, but some of the directors of the Children's Theater approached the application of the same system of marking in the adult theater, without limiting  a certain mechanism  that identifies the mechanisms of mark operation and the modalities of its transformation in the visual display system, which called on the  researcher to shed light in this study on the scientific shift in the visual display system and its functions in the children's theater. The researcher formulated a title for his research (the mark transformation of the visual display system in the chi

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The evaluation a proposed strategy for the Ministry of Planning for the years 2018-2022 .
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abstract

the research discussed a stage of strategic management. The strategic of the evaluation of the proposed strategy through feedback is to ensure that it is implemented with the least possible variation. The research aims at evaluation  a proposed strategy for the Ministry of Planning for the years 2018-2022 in line with the orientations of the state, taking into account the surrounding environmental conditions. It relies on scientific bases and steps to formulate the strategy The extent of the strategy suitability was tested through a set of statistical means and its objectivity was verified through a survey of a number of specialized experts who were selected in accordance with the principle

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Role of single and mixed culture of Pseudomonas aeruginosa and Serratia ficaria in utilization of petroleum wastes of Dora- refineries.
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The ability of single and mixed bacterial culture to utilize Dora-refineries petroleum wastes was compared. Pseudomonas aeruginosa and Serratia ficaria mixed culture consumed the wastes better than the single bacterial cultures. The highest log. number of viable cells in mixed culture was 6.842 , while in single bacterial cultures it was 6.683 and 5.631, respectively. after 3 days in API medium containing the refinery wastes. The effect of some environmental conditions on the degradation of petroleum wastes was studied included aeration , NaCl concentration , pH and temperature. The growth of bacteria in the agitated culture was higher than stagnant culture the log. of cell no. was 6.021 in the first culture. The h

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Publication Date
Tue Mar 19 2019
Journal Name
Tikrit Journal For Agricultural Sciences
Dependence and Phenotypic and Molecular Labels in Estimations of Genetic of Variance of Some Genotypes of Corn (Zea mays L.)
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Afield experiment was conducted in the college of Agriculture labs Sulaimanya University in 2014 to estimate the genetic variance between 12 genotypes of maize. (SSR) technology was used depending on (PCR) technology. Twenty primers were used for the genetic variance analysis between the studied genotypes and 15 primers showed polymorphic results in repeated experiment caused to experinse 52 alleles which gave 307 bands of range 3.1 by different molecular sizes ranged between 80-1000 pair base the value of PIC reached to phi069 gave high value (0.8785), the range of genetic diversity for studied genotypes reached to (0.625) gave primers pairs phi069 hig value for genetic diversity (0.888). The value of total allele replication ranged at pri

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Publication Date
Tue Dec 30 2014
Journal Name
College Of Islamic Sciences
The problem and its manifestations with the modernists through the Iberissian systems in modern terminology (applied study): (Applied study)
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Islamic law has relied on a number of sources in order to denote the rulings issued by them, including what is original and what is sub, and it is known to all scholars, that the Prophet's Sunnah is the second major source after the Koran, which separated the overall and devoted its year and restricted absolute. God Almighty obeyed the owner and his followers, and that his obedience of obedience to God Almighty said: (Who obeys the messenger has obeyed God) (women: 80), and then between the peasant who believes in him and his victory and follow him, he said: (and he said: And the one who was revealed with them were the successful ones (al-A'raf: 157).
     It is known that the Sunnah commanded to follow is the

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Publication Date
Sat Dec 31 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
SYNTHESIS AND CHARACTERIZATION OF NEW DEMULSIFIER FROM NATURAL AND SYNTHETIC POLYMER: SYNTHESIS AND CHARACTERIZATION OF NEW DEMULSIFIER FROM NATURAL AND SYNTHETIC POLYMER
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ABSTRACT

This research included the preparation and characterization of new demulsifies from natural and synthetic polymers of chitosan and polyvinyl alcohol that are environmentally friendly and at the same time have high efficacy comparable to emulsifiers. imported foreign. The prepared compounds were examined using infrared spectroscopy and nuclear magnetic resonance spectroscopy, and all the spectral signals of the polymers were in good agreement with the chemical composition of the polymers. And the melting and decomposition that occur on polymers at high temperatures. The effect of the length and type of side chain in the compositions of polymers on the process of water separation of oil emulsions w

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Publication Date
Wed Jun 19 2019
Journal Name
Al-kindy College Medical Journal
Pleomorphic Adenoma of the upper lip
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The pleomorphic adenoma is a benign salivary gland tumor, presenting usually in the parotid gland. This case report describes an unusual case of 29 years old female with a single, nodular swelling evident in the upper lip which was diagnosed as pleomorphic adenoma of the minor salivary glands in the upper lip .The lesion measured 1.0 x 1.0 cm in size for 2 years duration cause depression of labial cortical bone apical to lateral and canine teeth. It is characterized by slow growth. Complete excision was performed and the histopathological analysis supported by immunohistochemistry showed pleomorphic adenoma .It did not recur 18 months after operation.

 

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Publication Date
Wed Oct 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Agentic Thinking of the University Students
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The research aims to identify the level of Agentic thinking among a sample of male and female undergraduate students for both disciplines (scientific, and humanities). The researcher targeted the third and fourth stages for the academic year

(2021-2022). The study sample is (382) male and female students who were selected randomly from the University of Baghdad. To achieve the above-mentioned study aims. The researcher has developed a scale of Agentic thinking consisting of (25) items distributed over three domains. The results showed that the study sample has a high level of Agentic thinking. There are significant differences in agentive thinking in terms of gender in favor of females. There are no statistically significant diff

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