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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 Jan 01 2019
Journal Name
Plant Archives
Using the foreign trade elasticities in policy of demand of imports of agricultural products in Iraq
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Publication Date
Tue Sep 09 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the stress concentration of different incisal ridge preparations of porcelain veneers (Finite element analysis)
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Background: Porcelain veneers are under a great deal of stress which may lead to clinical failure as fracture or dettachment. This study examined whether different finishing lines and lingual shoulder preparations in the incisal area of the maxillary central incisor affect the bond of the porcelain veneers. Materials and methods: A two- dimensional finite element model was made. Location and magnitude of maximum Von Mises stresses were calculated in porcelain veneer. Six types of preparations were drawn as:incisal overlap of 0.5mm, 1mm and 1.5mm depth and lingual shoulder, and incisal overlap of 0.5mm, 1mm and 1.5mm depth without shoulder preparation. Results: Stress formation is maximum in the incisal edge region. All the lingual shoulder

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
The Role of Informativity in Translating Poetry (A Case Study of Emily Dickinson's Slant of Light)
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Informativity, being an essential component of text/discourse, plays a significant role in highlighting the intended meaning and finally contributes to the overall process of rendering a text cross-culturally. It has, however, been overlooked by translators in doing their jobs. In poetic translation, informativity plays a particularly significant role as it sheds light on the ungraspable traits of meaning.

This study tries to explore this aspect in a translation of Emily Dickenson's Slant of Lights to see where the translator fell short in this aspect with attempts to produce an alternative translation taking into consideration the various orders of informativity. For this purpose, a model of informativity is forwarded t

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Publication Date
Sun Mar 21 2021
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Estimation of the reliability system in model of stress- strength according to distribution of inverse Rayleigh
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Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
Determination of uranium concentrations for soil of Tigris river and rainwater of Baghdad city
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In this study, phosphorescence analysis (KPA) is used for determining soil collected from the Tigris River from Al- Karrada and Bab Al-Sharq in Baghdad and samples were taken from rainwater collected from Al-Rashad, Al-Obeidi, Al-Dora and Al-Sadr City in Baghdad. The measurements were carried out by the Iraqi Ministry of Health and Environment, in the Radiation Protection Center. The collection, removal and evaporation of the samples ranged from January to the end of March 2018. The results show the presents of concentration of 238U and 235U in soil samples and the rainwater samples. The conclusion of this work is the concentration of uranium in soil samples is more than recommendations by ICRP value of 1.9 μg /l. While all water sample

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Publication Date
Sat Jun 18 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Isolation of beta-sitosterol and evaluation of antioxidant Activity of Iraqi Campsis grandiflora flowers.
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Campsis grandiflora (Bignoniaceae) is a fast growing deciduous climber, the dried flowers have been used as a carminative, blood tonic, and febrifuge in Chinese traditional medicine. This plant has an anti-inflammatory, anti-oxidant, anti-depressant, and anti-bacterial effect; with a beneficial role in stagnant blood and endometriosis conditions. In this study, the detection of beta-sitosterol in the hexane extract of Iraqi C.grandiflora flowers was performed using thin layer chromatography (TLC) and high performance liquid chromatography(HPLC); while the isolation done by preparative layer chromatography then structure elucidation of isolated compound was done by FTIR and 1HNMR. Furthermore, assessment of th

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Publication Date
Sun Dec 22 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Enhancement of Solubility and Improvement of Dissolution Rate of Atorvastatin Calcium Prepared as Nanosuspension
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       Atorvastatin have problem of very slightly aqueous solubility (0.1-1 mg/ml). Nano-suspension is used to enhance it’s of solubility and dissolution profile. The aim of this study is to formulate Atorvastatin as a nano-suspension to enhance its solubility due to increased surface area of exposed for dissolution medium, according to Noyes-Whitney equation.

        Thirty one formulae were prepared to evaluate the effect of ; Type of polymer, polymer: drug ratio, speed of homogenization, temperature of preparation and inclusion of co-stabilizer in addition to the primary one; using solvent-anti-solvent precipitation method under high power of ultra-sonication.

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Publication Date
Wed Feb 01 2023
Journal Name
Tropical Journal Of Natural Product Research
Expression of algD Gene in Single- and Dual-Species Biofilms of Pseudomonas aeruginosa and Staphylococcus aureus Under Starvation Stress
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Dual-species biofilms of Pseudomonas aeruginosa and Staphylococcus aureus generate difficult-to-treat illnesses. Nutrition stress in biofilms affects physiology, microbial metabolism, and species interactions, impacting bacteria growth and survival. Furthermore, the function of alginate, which is encoded by the algD gene, in the production of biofilms has been established. The present study aimed at investigating the impact of starvation on algD gene expression in single-species biofilm of P. aeruginosa and dual-species biofilms of P. aeruginosa and S. aureus from hospital sewage. A total of six P. aeruginosa and six S. aureus isolates were obtained from the microbiology laboratory at the Department of Biology, College of Science, Universit

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis and Characterization of Some New Monemer and Polymers Containing Hetero Cyclic Rings With Study of Their Physical Properties.
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Number of new polyester and polyamide are prepared as derivatives from 5,5`-(1,4-phenylene)-bis-(1,3,4-thiadiazole-2-amine) [C1], three series of heterocyclic compounds were synthesized.The first series includes the Schiff base [C2] prepared from the reaction between compound [C1] with p-hydroxy benzaldehyde in presence of acetic acid and absolute ethanol , then these derivatives have reaction with maleic anhydride , phthalic anhydride and sodium azide, respectively to obtain the compounds [C3-5] contaning (oxazepine and tetrazole) rings.The third series of compounds [C1-5] has transformed to their polymers [C6-15] by reaction with adipoyl chloride and glutroyl chloride , respectively. The reaction was followed by T.L.C and ident

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Publication Date
Thu Jul 16 2020
Journal Name
Polymer Bulletin
Fabrication and evaluation of structural, thermal, mechanical and optical behavior of epoxy–TEOS/MWCNTs composites for solar cell covering
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