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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
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
Levels of Some Metal Contents in the Soil and Leafy Vegetables Collected From Al-Qanat Highway/ Baghdad City
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      The aim of the present study is to estimate the levels of some essential and non-essential metals content of soil and seven leafy vegetable species, in the field 30m away from the Al-Qanat highway in Baghdad using X-ray fluorescence analysis. The results showed that soil and leafy vegetables had higher levels of macro elements, and that Ca in rocket and purslane was the highest. The average content of trace elements in soil and leafy vegetables has been close to the minimum than the range of permissible limits recommended by WHO and FAO/WHO except Fe, Cr and Ni in soil have exceeded the concentration of the threshold limit (13728.8 mg/kg Dw for Fe, 183.361mg/kg Dw for Cr, and 124.01mg/kg Dw for Ni) value as well for leafy vege

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Publication Date
Mon May 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Study of Serum GOT(Glutamic Oxalacetic Transaminase) Activity and Some kinetic Parameters in Patient with Pulmonary Tuberculosis
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   In the present study, serum GOT(Glutamic Oxalacetic Transaminase) was purified, the purified enzyme showed the maximum activity at 37ºC and pH 7.5. During purification of serum GOT ion exchange chromatography lead to four separate forms (termed I, II, III and IV). GOT II with  the highest specific activity was pure after chromatography on Sephacryl S300. . S.GOT levels were investigated in serum samples from patient with pulmonary tuberculosis .The S.GOT levels were determined at and 37ć .The study revealed that the serum GOT activity was higher in patient of tuberculous pulmonary than in control subjects.The mean serum GOT activity in the patients group was(90±8 IU/L) as compared to control group (27±0.65I

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Publication Date
Thu Jun 13 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Association of the MDR1 Variants (rs2032582 and rs2032583) with Steroid Response in Iraqi Children with Idiopathic Nephrotic Syndrome
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Background: Several studies linked the development of steroid-resistant nephrotic syndrome (SRNS) to genetic variations in the multidrug resistance 1 (MDR1) gene, though a disparity in findings was underlined among children with different ethnic origins. Objective: This study examined the relationship between MDR1 variants (rs2032582 and rs2032583) and the risk of developing SRNS in Iraqi patients with idiopathic nephrotic syndrome (INS). Methods: This case-control study included children with steroid-sensitive INS (SSNS; n=30) and SRNS (n=30) from the Babylon Hospital for Maternity and Pediatrics. Sanger sequencing was used to determine the participants’ genotypes. Results: The rs2032582 genotypes and alleles were not associated

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Publication Date
Mon Feb 20 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Calculating the Sputtering Yield of Lithium, Sodium and Krypton Bombarded by Same Target Ion Using TRIM Simulation Program
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Calculations of sputtering yield for Lithium,Sodium and Krypton bombarded by the same own ions are achieved by using TRIM program.The relation of angular dependent of sputtering yield for each ion/target is studied. Also, the dependence of the sputtering yield of target on the energy of the same ion is discussed and plotted graphically. Many researchers applied polynomials function to fit the sputtering data from experimental and simulation programs, however, we suggest to use Ior function for fitting the angular distribution of the sputtering yield. A New data for fitting coefficients of the used ion/target are presented by applying used function for the dependence of the sputtering yield on the ion energy.

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Publication Date
Fri Sep 01 2023
Journal Name
Iraqi Journal Of Physics
Study the Electronic and Spectroscopic Characteristics of p-n Heterojunction Hybrid (Sn10O16/C24O6) via Density Functional Theory (DFT)
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The electronic characteristics, including the density of state and bond length, in addition to the spectroscopic properties such as IR spectrum and Raman scattering, as a function of the frequency of Sn10O16, C24O6, and hybrid junction (Sn10O16/C24O6) were studied. The methodology uses DFT for all electron levels with the hybrid function B3-LYP (Becke level, 3-parameters, Lee–Yang-Parr), with 6-311G (p,d)  basis set, and Stuttgart/Dresden (SDD) basis set, using Gaussian 09 theoretical calculations. The geometrical structures were calculated by Gaussian view 05 as a supplementary program. The band gap was calculated and compared to the measured valu

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Publication Date
Thu Sep 05 2019
Journal Name
Journal Of Engineering / University Of Baghdad
Subsurface Water Retention a Technology for Increasing the Field Use Efficiency and Water Saving Values of Cucumber Plant
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The technology of subsurface soil water retention (SWRT) uses a polyethylene trough that is fixed under the root zone of the plant. It is a modern technology to increase the values of water use efficiency, plant productivity and saving irrigation water by applying as little irrigation water as possible. This study work aims at improving the crop yield and water use efficiency of a cucumber plant with less applied irrigation water by installing membrane trough below the soil surface. The field experiment was conducted in the Hawr Rajab District of Baghdad Governorate in Winter 2018 for testing various trickle irrigation systems. Two agricultural treatment plots were utilized in a greenhouse for the comparison. Plot T1 has used a subsurface t

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Publication Date
Thu Jun 10 2021
Journal Name
Journal Of Kufa−physics
The Structural and Optical Properties of Cobalt dioxide (CoO2 )Thin Films deposited via (SCSP) Technique for photovoltaic applications
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Publication Date
Sun May 17 2020
Journal Name
Iraqi Journal Of Science
Complex of Characteristic Zero in the Skew-Shape (8, 6, 3) / (u,1) where u = 1 and 2
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In this work, we find the terms of the complex of characteristic zero in the case of the skew-shape (8,6, 3)/(u,1), where u = 1 and 2. We also study this complex as a diagram by using the mapping Cone and other concepts.

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Using system dynamics model and the statistical indicators for Road Map of "Green government departments" project In Iraq
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Abstract                                                         

The issue of the protection of the environment is a shared responsibility between several destinations and sectors, and constitutes a main subject in which they can achieve sustainable development. In the sectors of government programs can be set up towards the establishment of the government sector to the green environment, so to be the implementati

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Publication Date
Fri Jan 11 2019
Journal Name
Iraqi Journal Of Physics
Determination the concentrations of radon gas and exhalation rate in some phosphate fertilizer using CR-39 track detector
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