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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
Tue Jul 31 2018
Journal Name
Journal Of Theoretical And Applied Information Technology
Classification and monitoring of autism using svm and vmcm
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Autism is a lifelong developmental deficit that affects how people perceive the world and interact with each others. An estimated one in more than 100 people has autism. Autism affects almost four times as many boys than girls. The commonly used tools for analyzing the dataset of autism are FMRI, EEG, and more recently "eye tracking". A preliminary study on eye tracking trajectories of patients studied, showed a rudimentary statistical analysis (principal component analysis) provides interesting results on the statistical parameters that are studied such as the time spent in a region of interest. Another study, involving tools from Euclidean geometry and non-Euclidean, the trajectory of eye patients also showed interesting results. In this

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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
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 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
Sat Nov 01 2014
Journal Name
J Clin Dermatol Ther
Debulking of keloid combined with intralesional injection of methotrexate and triamcinolone versus intralesional injection of methotrexate and triamcinolone
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KE Sharquie, AA Noaimi, MR Al-Karhi, J Clin Dermatol Ther, 2014 - Cited by 8

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Publication Date
Mon May 11 2020
Journal Name
Baghdad Science Journal
Acoustic and Thermal Insulation of Nanocomposites for Building Material: Improvement Of Sound And Thermal Insulation Properties Of Nanocomposite
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This work aims to enhance acoustic and thermal insulation properties for polymeric composite by adding nanoclay and rock wool as reinforcement materials with different rations. A polymer blend of (epoxy+ polyester) as matrix materials was used. The Hand lay-up technique was used to manufacture the castings. Epoxy and polyester were mixed at different weight ratios involving (50:50, 60:40, 70:30, 80:20, and 90:10) wt. % of (epoxy: polyester) wt. % respectively. Impact tests for optimum sample (OMR), caustic and thermal insulation tests were performed. Nano clay (Kaolinite) with ratios ( 5 and 7.5% ) wt.% , also hybrid reinforcement materials involving (Kaolite 5 & 7.5 % wt.% + 10% volume fraction of rockwool ) were added as reinforcem

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Publication Date
Tue Mar 19 2024
Journal Name
Baghdad Science Journal
Comparison of physical characteristics of mass and luminosity function of disk systems in barred and unbarred spiral galaxies
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إحدى أهم الطرق لتقصي توزيع المجرات عبر الزمن الكوني هي دالة اللمعان LF بدلالة كتلة القرص الباريوني ψS(Mb)، القدر . لقد درسنا تقديرًا لكثافة كتلة الباريون في عينة من المجرات الحلزونية القضيبية وغير القضيبية من الادبيات السابقة، والتي تتضمن فعليًا، لكل صنف من الاجرام السماوية ذات المحتوى الباريون المرئي، جزءًا لا يتجزأ من ناتج دالة الضيائية (LF) ونسبة الكتلة إلى الضوء. استخدمت تقنية الانحدار المتعدد لحزمة الب

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Publication Date
Mon Nov 01 2021
Journal Name
Transportation Geotechnics
Evaluation of permanent deformation and resilient modulus of pavement base with different gradations and percentages of clay plasticiser
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Publication Date
Sun Feb 14 2021
Journal Name
Biochemical And Cellular Archives
A RETROSPECTIVE STUDY TO EVALUATE SOME POTENTIAL RISK INDICATORS ON OSSEOINTEGRATED DENTAL IMPLANTS IN A SAMPLE OF IRAQI PATIENTS
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Determining risk indicators for dental implants is an essential strategy for preventing peri-implant diseases and effective diagnosis of dental implant success. To investigate the impact of certain potential factors on the osseointegrated dental implant. Eighty-four individuals were included in our study, 50 cases as a patient’s group and 34 participants as a control group. All cases were diagnosed based on certain criteria, 30 (60%) of patients had peri-implantitis, 20 (40%) with severe periimplantitis, 36(72%) were generalized, and 15 (30%) as localized peri-implantitis cases. The study has indicated that 44.7% of dental implants were in the anterior maxilla, followed by (27.3%) posterior maxilla, (17.4%) posterior mandible, and (10.4%)

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Publication Date
Tue May 28 2019
Journal Name
Al-khwarizmi Engineering Journal
Heuristic D* Algorithm Based on Particle Swarm Optimization for Path Planning of Two-Link Robot Arm in Dynamic Environment
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 Finding a path solution in a dynamic environment represents a challenge for the robotics researchers, furthermore, it is the main issue for autonomous robots and manipulators since nowadays the world is looking forward to this challenge. The collision free path for robot in an environment with moving obstacles such as different objects, humans, animals or other robots is considered as an actual problem that needs to be solved.  In addition, the local minima and sharp edges are the most common problems in all path planning algorithms. The main objective of this work is to overcome these problems by demonstrating the robot path planning and obstacle avoidance using D star (D*) algorithm based on Particle Swarm Optimization (PSO)

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