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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
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
ON NAIVE TAYLOR MODEL INTEGRATION METHOD
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Interval methods for verified integration of initial value problems (IVPs) for ODEs have been used for more than 40 years. For many classes of IVPs, these methods have the ability to compute guaranteed error bounds for the flow of an ODE, where traditional methods provide only approximations to a solution. Overestimation, however, is a potential drawback of verified methods. For some problems, the computed error bounds become overly pessimistic, or integration even breaks down. The dependency problem and the wrapping effect are particular sources of overestimations in interval computations. Berz (see [1]) and his co-workers have developed Taylor model methods, which extend interval arithmetic with symbolic computations. The latter is an ef

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Publication Date
Sun Jan 07 2018
Journal Name
University Of Baghdad, College Of Education For Pure Sciences / Ibn Al-haitham, Department Of Mathematics
On Topological Structures In Graph Theory
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In this thesis, we study the topological structure in graph theory and various related results. Chapter one, contains fundamental concept of topology and basic definitions about near open sets and give an account of uncertainty rough sets theories also, we introduce the concepts of graph theory. Chapter two, deals with main concepts concerning topological structures using mixed degree systems in graph theory, which is M-space by using the mixed degree systems. In addition, the m-derived graphs, m-open graphs, m-closed graphs, m-interior operators, m-closure operators and M-subspace are defined and studied. In chapter three we study supra-approximation spaces using mixed degree systems and primary object in this chapter are two topological

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Publication Date
Wed Aug 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Some Results on Semi-preopen Sets
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    The definition of semi-preopen sets were first introduced by "Andrijevic" as were is defined by :Let (X ,  ) be a topological space, and let  A ⊆,    then Ais called semi-preopen set if ⊆∘ .        In this paper, we study the properties of semi-preopen sets but by another  definition which is equivalent to the first definition and we also study the relationships among it and (open, α-open, preopen and semi-p-open )sets.

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
New Normality on Generalized Topological Spaces
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Abstract<p>A space X is named a πp – normal if for each closed set F and each π – closed set F’ in X with F ∩ F’ = ∅, there are p – open sets U and V of X with U ∩ V = ∅ whereas F ⊆ U and F’ ⊆ V. Our work studies and discusses a new kind of normality in generalized topological spaces. We define ϑπp – normal, ϑ–mildly normal, & ϑ–almost normal, ϑp– normal, & ϑ–mildly p–normal, & ϑ–almost p-normal and ϑπ-normal space, and we discuss some of their properties.</p>
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Publication Date
Thu May 28 2020
Journal Name
Iraqi Journal Of Science
Invertible Operators on Soft Normed Spaces
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Despite ample research on soft linear spaces, there are many other concepts that can be studied. We introduced in this paper several new concepts related to the soft operators, such as the invertible operator.  We investigated some properties of this kind of operators and defined the spectrum of soft linear operator along with a number of concepts related with this definition; the concepts of eigenvalue, eigenvector, eigenspace are defined. Finally the spectrum of the soft linear operator was divided into three disjoint parts.

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Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Journal Of Science
Surface Shape Descriptors on 3D Faces
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The general objective of surface shape descriptors techniques is to categorize several surface shapes from collection data. Gaussian (K) and Mean (H) curvatures are the most broadly utilized indicators for surface shape characterization in collection image analysis. This paper explains the details of some descriptions (K and H), The discriminating power of 3D descriptors taken away from 3D surfaces (faces) is analyzed and present the experiment results of applying these descriptions on 3D face (with polygon mesh and point cloud representations). The results shows that Gaussian and Mean curvatures are important to discover unique points on the 3d surface (face) and the experiment result shows that these curvatures are very useful for some

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Publication Date
Wed Jan 12 2022
Journal Name
Iraqi Journal Of Science
Palm Vein Recognition Based on Centerline
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The palm vein recognition is one of the biometric systems that use for identification and verification processes since each person have unique characteristics for the veins. In this paper we can improvement palm vein recognition system have been made. The system based on centerline extraction of veins, and employs the concept of Difference-of Gaussian (DoG) Function to construct features vector. The tests results on our database showed that the identification rate is 100 % with the minimum error rate was 0.333.

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Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
Gait Recognition Based on Deep Learning
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      In current generation of technology, a robust security system is required based on biometric trait such as human gait, which is a smooth biometric feature to understand humans via their taking walks pattern. In this paper, a person is recognized based on his gait's style that is captured from a video motion previously recorded with a digital camera. The video package is handled via more than one phase after splitting it into a successive image (called frames), which are passes through a preprocessing step earlier than classification procedure operation. The pre-processing steps encompass converting each image into a gray image, cast off all undesirable components and ridding it from noise, discover differen

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
Topology on Rough Pentapartitioned Neutrosophic Set
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     The main focus of this article is to introduce the notion of rough pentapartitioned neutrosophic set and rough pentapartitioned neutrosophic topology by using rough pentapartitioned neutrosophic lower approximation, rough pentapartitioned neutrosophic upper approximation, and rough pentapartitioned neutrosophic boundary region. Then, we provide some basic properties, namely operations on rough pentapartitioned neutrosophic set and rough pentapartitioned neutrosophic topology. By defining rough pentapartitioned neutrosophic set and topology, we formulate some results in the form of theorems, propositions, etc. Further, we give some examples to justify the definitions introduced in this article.

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Publication Date
Sun Apr 26 2020
Journal Name
Iraqi Journal Of Science
On Hollow – J–Lifting Modules
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In this paper, we introduce and study the concepts of hollow – J–lifting modules and FI – hollow – J–lifting modules as a proper generalization of both hollow–lifting and J–lifting modules . We call an R–module M as hollow – J – lifting if for every submodule N of M with is hollow, there exists a submodule K of M such that M = K Ḱ and K N in M . Several characterizations and properties of hollow –J–lifting modules are obtained . Modules related to hollow – J–lifting modules are  given .

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