Preferred Language
Articles
/
jeasiq-2151
The effect of gender diversity of board directors and accounting conservatism on firm value
...Show More Authors

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.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Jun 29 2018
Journal Name
Journal Of The College Of Education For Women
Audio Classification Based on Content Features
...Show More Authors

Audio classification is the process to classify different audio types according to contents. It is implemented in a large variety of real world problems, all classification applications allowed the target subjects to be viewed as a specific type of audio and hence, there is a variety in the audio types and every type has to be treatedcarefully according to its significant properties.Feature extraction is an important process for audio classification. This workintroduces several sets of features according to the type, two types of audio (datasets) were studied. Two different features sets are proposed: (i) firstorder gradient feature vector, and (ii) Local roughness feature vector, the experimentsshowed that the results are competitive to

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Some Results on Essentially Quasi-DedekindModules
...Show More Authors

In this paper we give many connections between essentially quasi-Dedekind (quasi-
Dedekind) modules and other modules such that Baer modules, retractable modules,
essentially retractable modules, compressible modules and essentially compressible
modules where an R-module M is called essentially quasi-Dedekind (resp. quasi-
Dedekind) if, Hom(M N ,M )  0 for all N ≤e M (resp. N ≤ M). Equivalently, a
module M is essentially quasi-Dedekind (resp. quasi-Dedekind) if, for each
f End (M) R  , Kerf ≤ e M implies f = 0 (resp. f  0 implies ker f  0 ).

View Publication Preview PDF
Publication Date
Sun May 21 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Biochemical Study on Diabetic Nephropathy Patients
...Show More Authors

  This study deals with thirty non-insulin dependent diabetes mellitus patients suffering from diabetic nephropathy in addition to twenty five healthy control.Some biochemical parameters were determined in the serum of all subjects enrolled in the study.These parameters are serum glucose,serum urea,serum creatinine,total serum protein and serum albumin.The aim of the present study was to estimate these parameters in diabetic nephropathy  patients.     The results of the present study revealed a significant increase in glucose,urea and creatinine in patients as compared to controls . Also a significant decrease was found in total serum protein, serum albumin and albumin to globulin ratio (A/G) in patients com

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 01 2016
Journal Name
Nternational Journal Of Mathematics Trends And Technology (ijmtt)
Fuzzy Scheduling Problem on Two Machines
...Show More Authors

Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
On Almost Maximum Distance Separable Codes
...Show More Authors

The main goal of this paper is to make link between the subjects of projective
geometry, vector space and linear codes. The properties of codes and some examples
are shown. Furthermore, we will give some information about the geometrical
structure of the arcs. All these arcs are give rise to an error-correcting code that
corrects the maximum possible number of errors for its length.

View Publication Preview PDF
Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Isolation & Pathogenic Study on Proteus mirabilis
...Show More Authors

During the period October 2003 till July 2004, about (253) urine samples have been collected from urinary tract infection. The study has shown that the bacterium Proteus mirabilis is the responsible for (11.85%) of the urinary tracts infections. Also, the study has declared that the ratio of separation this bacterium from women was (7.51%) and it is higher than the ratio of separation in both men and children which ranged (1. 58%) and (2.76%) respectively . About (30) samples of stool have been collected from children and the ratio of isolation this bacterium has been showen to be( 30%) from children aged bellow 3 years,as well as, we have got bacterial cultures related to P.mirabilis isolated from the infections of middle-ear and b

... Show More
View Publication Preview PDF
Publication Date
Wed Apr 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
(θ1,θ2) - Derivation Pair on Rings
...Show More Authors

     Ring theory is one of the influential branches of abstract algebra. In this field, many algebraic problems have been considered by mathematical researchers who are working in this field. However, some new concepts have been created and developed to present some algebraic structures with their properties. Rings with derivations have been studied fifty years ago, especially the relationships between the derivations and the structure of a ring. By using the notatin of derivation, many results have been obtained in the literature with different types of derivations. In this paper, the concept of the derivation theory of a ring has been considered. This study presented the definition of

     Ring theory is one of the influ

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Apr 11 2016
Journal Name
Annals Of Fuzzy Mathematics And Informatics
Some notions on convex soft sets
...Show More Authors

View Publication
Publication Date
Sun Apr 08 2018
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study on Solar Air Heating
...Show More Authors

Abstract

 

A new type of solar air heater was designed, fabricated, and tested in Baghdad, Iraq winter conditions. The heater consists of two main parts. The horizontal section was filled with the black colored iron chip while the vertical part has five pipes filled with Iraqi paraffin wax. A fan was fixed at the exit of the air. Two cases were studied: when the air moved by natural convection and when forced convection moved it. The studied air heater has proven its effectiveness as it heated the air passing through it to high temperatures. The results manifest that using little air movement makes the temperatures, stored energies, and efficiencies of the two studied cases converge

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
Some Results on Weak Essential Submodules
...Show More Authors

Throughout this paper R represents commutative ring with identity and M is a unitary left R-module. The purpose of this paper is to investigate some new results (up to our knowledge) on the concept of weak essential submodules which introduced by Muna A. Ahmed, where a submodule N of an R-module M is called weak essential, if N ? P ? (0) for each nonzero semiprime submodule P of M. In this paper we rewrite this definition in another formula. Some new definitions are introduced and various properties of weak essential submodules are considered.

View Publication Preview PDF
Crossref