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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
Mon Jul 01 2019
Journal Name
Arpn Journal Of Engineering And Applied Sciences
PSEUDO RANDOM NUMBER GENERATOR BASED ON NEURO-FUZZY MODELS
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Producing pseudo-random numbers (PRN) with high performance is one of the important issues that attract many researchers today. This paper suggests pseudo-random number generator models that integrate Hopfield Neural Network (HNN) with fuzzy logic system to improve the randomness of the Hopfield Pseudo-random generator. The fuzzy logic system has been introduced to control the update of HNN parameters. The proposed model is compared with three state-ofthe-art baselines the results analysis using National Institute of Standards and Technology (NIST) statistical test and ENT test shows that the projected model is statistically significant in comparison to the baselines and this demonstrates the competency of neuro-fuzzy based model to produce

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Laboratory Investigation on Roller Compaction Technique in Concrete Construction
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Roller compacted concrete (RCC) is a concrete compacted by roller compaction. The concrete mixture in its unhardened state must support a roller while being compacted. The aim of this research work was to investigate the behavior and properties of roller compacted concrete when constructed in the laboratory using roller compactor manufactured in local market to simulate the field conditions. The roller compaction was conducts in three stages; each stage has different loading and number of passes of the roller. For the first stage, a load of (24) kg and (5) passes in each direction had been employed. For the second stage, a load of (104) kg and (10) passes in each direction were conducted. Finally, at the third stage, a load of (183) kg a

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Publication Date
Sat Aug 01 2015
Journal Name
International Journal Of Computer Science And Mobile Computing
Image Compression based on Non-Linear Polynomial Prediction Model
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Publication Date
Fri Mar 31 2023
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
A Cryptosystem for Database Security Based on RC4 Algorithm
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Because of vulnerable threats and attacks against database during transmission from sender to receiver, which is one of the most global security concerns of network users, a lightweight cryptosystem using Rivest Cipher 4 (RC4) algorithm is proposed. This cryptosystem maintains data privacy by performing encryption of data in cipher form and transfers it over the network and again performing decryption to original data. Hens, ciphers represent encapsulating system for database tables

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Publication Date
Thu Mar 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
International business particularly that centered on foreign direct investment
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While practicing of International business particularly that centered on foreign direct investment, let on one side, to achieving objectives of transnational corporations specially that represented in continuous pursue to improving its cash flows and maximization of stockholders wealth which is considered the most important objective to the transnational corporations, but in the same time its lead, on other side, to increasing the foreign exchange risk exposuring these corporations. So, the transnational corporations (TNCs) struggling to make strategies which are dealing in smart way, with this risk and its management in way that enable to avoiding risk comple

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Publication Date
Mon Sep 01 2025
Journal Name
Journal Of Information Hiding And Multimedia Signal Processing
Steganography Based on Image Compression Using a Hybrid Technique
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Information security is a crucial factor when communicating sensitive information between two parties. Steganography is one of the most techniques used for this purpose. This paper aims to enhance the capacity and robustness of hiding information by compressing image data to a small size while maintaining high quality so that the secret information remains invisible and only the sender and recipient can recognize the transmission. Three techniques are employed to conceal color and gray images, the Wavelet Color Process Technique (WCPT), Wavelet Gray Process Technique (WGPT), and Hybrid Gray Process Technique (HGPT). A comparison between the first and second techniques according to quality metrics, Root-Mean-Square Error (RMSE), Compression-

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Physics: Conference Series
Impulsive Pressure Activity on MHD Flux Generalized Burgers Fluid
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Abstract<p>The main purpose of the work is to analyse studies of themagnetohydrodynamic “MHD” flow for a fluid of generalized Burgers’ “GB” within an annular pipe submitted under impulsive pressure “IP” gradient. Closed form expressions for the velocity profile, impulsive pressure gradient have been taken by performing the finite Hankel transform “FHT” and Laplace transform “LT” of the successive fraction derivatives. As a result, many figures are planned to exhibit the effects of (different fractional parameters “DFP”, relaxation and retardation times, material parameter for the Burger’s fluid) on the profile of velocity of flows. Furthermore, these figures are compa</p> ... Show More
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Publication Date
Wed Jan 01 2020
Journal Name
Ieee Access
A New Separable Moments Based on Tchebichef-Krawtchouk Polynomials
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Publication Date
Sun Jun 02 2019
Journal Name
Baghdad Science Journal
On Skew Left n-Derivations with Lie Ideal Structure
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In this paper the centralizing and commuting concerning skew left -derivations and skew left -derivations associated with antiautomorphism on prime and semiprime rings were studied and  the commutativity of Lie ideal under certain conditions were proved.

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Publication Date
Wed Jan 01 2020
Journal Name
Ieee Access
Fast Temporal Video Segmentation Based on Krawtchouk-Tchebichef Moments
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