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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
Sat Jun 25 2022
Journal Name
International Journal Of Drug Delivery Technology
Comparison of Sizes of Zinc Oxide Nanoparticles Extracted from Staphylococcus lugdunensis and Berberis vulgaris Plant Extract Against Some Types of Bacteria and Yeast
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Staphylococcus lugdunensis, isolation between 12.5 to 1.8% routine works may be a possible peroral route of infective endocarditis and found in the oral cavity by examined using saliva. Similar supragingival plaque isolation was observed. The increased bacteria resistance to antibiotics multiple have led to novel methods for resistance bacteria; antimicrobial agents are well known (ZnO NPs) by biological method and are lower toxicity and biology safety ZnNOPs activity by plant extraction and less toxicity as well as bio-safe. The nanoparticle was synthesized by biological method (Green) by barberry (Berberis vulgaris) extract. In this study using (WAD) method using different concentrations between (128, 64, 32, and 16) mg/mL of ZnO NPs, The

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Publication Date
Sat Nov 22 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Immunohistochemical expression of D2-40, VEGF and PCNA as biological markers of lymphangiogenesis, angiogenesis and proliferation in pleomorphic adenoma of salivary gland origin
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Background: Pleomorphic adenoma is the most common benign salivary gland tumor and shows a pronounced morphological complexity and diversity; for this The immunoprofiles and clinical course of PA differed according to cellular differentiation. Therefore, it is important to assess potential biomarkers in diagnostic and therapeutic trials. This study evaluates the immunohistochemical expression of D2-40, VEGF and PCNA as markers of lymphangiogenesis, angiogenesis and proliferation of PA and their correlation with clinicpathological parameters and with each other. Materials and Methods: Twenty five formalin – fixed, paraffin – embedded tissue blocks were included in this study. After histopathological reassessment of haematoxylin & eosin

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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
Sat Nov 22 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
Thu Sep 09 2021
Journal Name
Turkish Journal Of Physiotherapy And Rehabilitation,
The Violation of Religious Human Rights: A sample Analysis of an Offensive Image of Islamic Concept
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The purpose of this paper is to investigate Religious Human Rights Violations. Religious liberty is essential for everyone, everywhere. Because religion is significant to everyone, everywhere. Humans are religious by nature. Our nature drives us to seek answers to deep questions about ultimate things. We cannot live a fully human life unless we are free to seek those answers and live according to the truths we discover. In this study, the researcher used Marsh and White model for analysis A sample of an offensive image of an Islamic concept from the book "Mohammad believes it or else." this book is a comic book written by pseudonym Abdullah Aziz and published by Crescent Moon Publishing company. The book is marked with anti- Mohammad, preju

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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
Sun Jan 01 2023
Journal Name
مجلة ميسان للدراسات الأكاديمية
Enhancing Photostability Of Maxillofacial Silicone By The Addition Of Ultraviolet Absorbing Bisoctrizole:, A Review Of Literature
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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
Sun Aug 22 2021
Journal Name
Al–bahith Al–a'alami
DIMENSIONS OF MEDIA POLICY IN SATELLITE CHANNELS DIRECTED FROM THE POINT OF VIEW OF MASS COMMUNICATOR
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This research was conducted in order to monitor and measure the dimensions of media policy in satellite channels directed from the point of view of the communicator, and this research is classified among the descriptive studies, as the researcher used the survey method to answer the questions that were formulated in light of the research problem represented by the main question: What are the dimensions of media policy in Directed satellite channels? .
To achieve the objectives of the study, the researcher used the following tools:
The questionnaire, in order to survey the attitudes of communicators about the extent to which the media policy during crises reflects on their professional standards. The research community is represente

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
The awareness degree of teacher students in Arabic language department and their supervisors at Al-aqsa University for their future role in knowledge age
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The study aimed to identify the awareness degree of teacher students in the department of Arabic language and their supervisors at Al-aqsa University for their future roles in the age of knowledge. To achieve this objective, descriptive- analytical approach was used. The instruments of this study were two questionnaires: first one consist of (20) item for teacher students, and the second consist of (27) item for educational supervisors which covered three roles: professional, technological, and humanitarian. The sample was (120) student selected randomly, and (39) supervisors of Arabic language. The result revealed that the mean of degree awareness of teacher students and their supervisors of future role are (3.857), (3.472) respectively

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