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
Thu Dec 20 2018
Journal Name
Al-adab Journal
An Evaluation of the "English for Iraq" Course for the Fifth Grade Secondary Schools
...Show More Authors

Providing Iraqi students with proficiency in English is the ultimate goal of the educational system which is a way of getting knowledge in the fields of arts, sciences, transferring knowledge and sciences to other communities. Therefore, conducting such a type of study is very important because the contents of English textbooks have a huge influence on learning of the students. Once the content of English textbooks contain errors as the correct one, this will effect on his/her learning. The present study is an attempt to evaluate the new course entitled “English for Iraq” for fifth grade students for secondary schools, by Olivia Johnston and Mark Farell. It aims to answer eleven questions relating to the following domains: strength, obj

... Show More
View Publication
Crossref
Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Physics: Conference Series
The optical properties of C\Mg, nano-rods produced by the explosion wire technique
...Show More Authors
Abstract<p>The aim of this research is to study the optical properties of carbon-magnesium plasma resulting from arc discharge with explosive wire technique, where the energy gap of each of carbon and magnesium and the carbon-magnesium bond for three values of the wire exploding current (50,75,100 amperes) was studied. It was found that the energy gap for each of carbon and magnesium decreases with increasing the current, the X-ray diffraction of magnesium and the carbon-magnesium suspension was studied, and FTIR of the carbon-magnesium suspended carbon was studied for three values of the exploding current (50, 75, 100 amperes) and the type of bonds for carbon and magnesium was determined. To ob</p> ... Show More
View Publication
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Sun Nov 01 2020
Journal Name
Conference
Study the Response Of The Wind Turbine System under Realistic Working Conditions Using Simulink
...Show More Authors
Abstract<p>In recent years, there has been a very rapid development in the field of clean energy due to the huge increase in the demand, which prompted the manufacturers and the designers to increase the efficiency and operating life of the energy systems and especially for wind turbine. It can be considered that the control unit is the main key of the wind turbines. Consequently, it’s essential to understanding the working principle of this unit and spotlight on the factors which influence significantly on the performance of wind turbine system. Simulink technique is proposed to find the response of the wind turbine system under different working conditions. In this paper, it was investigated</p> ... Show More
Scopus (3)
Crossref (3)
Scopus Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Analysis the Surface Morphology of the Porous Media by using Atomic Force Microscope technique
...Show More Authors

An atomic force microscope (AFM) technique is utilized to investigate the polystyrene (PS) impact upon the morphological properties of the outer as well as inner surface of poly vinyl chloride (PVC) porous fibers. Noticeable a new shape of the nodules at the outer and inner surfaces, namely "Crater nodules", has been observed. The fibers surface images have seen to be regular nodular texture at the skin of the inner and outer surfaces at low PS content. At PS content of 6 wt.%, the nodules structure was varied from Crater shape to stripe. While with increasing of PS content, the pore density reduces as a result of increasing the size of the pore at the fiber surface. Moreover, the test of 3D-AFM images shows that the roughness of both su

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Sep 05 2021
Journal Name
Indian Journal Of Forensic Medicine &amp; Toxicology
Morphological Study of the Esophagus in the Domestic Fowl Gallus Gallus Domesticus (Linnaeus 1758)
...Show More Authors

The esophageal morphology of domestic fowl (Gallus gallus domesticus) was investigated to fillthe dearth of information on the morphology of esophagus from available literature and help inunderstanding its digestive tract biology. The esophagus is under study as musculomembranous tubularshape, it began from oropharyngeal cavity and terminated on the proventriculus. The esophagus wasdivided into three regions are represented by cervical part, crop, and Thoracic part. Internal lining of theesophagus consisted of un-branched straight longitudinal folds The length of the cervical part, crop andthoracic part were 11.5 cm, 3.5 cm, 6 cm respectively.

View Publication
Crossref
Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Study the Nuclear Structure of Some Even-Even Ca Isotopes Using the Microscopic Theory
...Show More Authors

The root-mean square-radius of proton, neutron, matter and charge radii, energy level, inelastic longitudinal form factors, reduced transition probability from the ground state to first-excited 2+ state of even-even isotopes, quadrupole moments, quadrupole deformation parameter, and the occupation numbers for some calcium isotopes for A=42,44,46,48,50 are computed using fp-model space and FPBM interaction. 40Ca nucleus is regarded as the inert core for all isotopes under this model space with valence nucleons are moving throughout the fp-shell model space involving 1f7/2, 2p3/2, 1f5/2, and 2p1/2 orbits. Model space is used to present calculations using FPBM intera

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sun Mar 20 2016
Journal Name
Al-academy
Indicative coding of the actor’s performance in the Iraqi theater show: راسل كاظم عوده
...Show More Authors

Summary Search Alachtgalat process semantic encoding carried out by the actor inside the theater to deliver the intellectual sense, and social, as well as the aesthetic to the recipient, the fact that the code is the function is operated relationship in accordance with the prior intent to deliver the implications of a particular intent, too, and the fact that encryption is the best way to transfer messages in system theater, where should the actor that has the ability to create images (sensory) or intellectual new in human consciousness on the basis of conversion of impressions collected from reality and re technically formed inside the theater, allowing the recipient to arrange these marks to obtain the meaning that lies in them. So he

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Biochemical And Cellular Archives
Embryonic Development of the Inner Ear in the Quail Bird Coturnix Cotarnix (Linnaeus, 1758)
...Show More Authors

Scopus
Publication Date
Thu Nov 23 2023
Journal Name
Journal Of Al-farahidi's Arts
Linguistic Analysis of Translating The Iraqi novel "The Corpse Washer" from Arabic to English
...Show More Authors

This research aims to conduct a linguistic analysis of the translation of the novel "The Corpse Washer" by the Iraqi author Sinan Antoon. The main objective is to explore the challenges and strategies involved in translating this literary work, particularly the difficulties in translating the Baghdadi dialect and the obstacles it poses for non-native speakers. Employing a descriptive research methodology, the study examines the linguistic aspects of the translation, specifically selected conversational texts in the novel. It identifies the difficulties faced by translators in preserving the essence of the original novel and presents instances where errors occurred in translating vocabulary, conversational expressions, proverbs, and idi

... Show More
View Publication Preview PDF
Publication Date
Sun Sep 27 2015
Journal Name
Journal Of Sustainable Development
Traditional Environmental Performance: The Impact of Active Systems upon the Courtyard House Type, Iraq
...Show More Authors

View Publication
Crossref (8)
Crossref