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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 Feb 01 2022
Journal Name
Baghdad Science Journal
Effect of the Concentration of Copper on the Properties of Copper Sulfide Nanostructure
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Nanoparticles of copper sulfide have been prepared by simple reaction between using copper nitrate with different concentrations ratio 0.1, 0.3, and 0.5 mM, thiourea by a simple chemical route. The prepared Nano powders have been deposited onto glass substrates by casting method at 60°C. The structure of the product Nano- films has been studied by x-ray diffraction, where the patterns showed that all the samples have a hexagonal structure of covellite copper sulfide with the average crystalline sizes 14.07- 16.51 nm. The morphology has been examined by atomic force microscopy, and field emission scan electron microscopy. The AFM images showed particles with almost spherical and rod shapes with average diameter sizes of 49.11- 90.64 nm.

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
The Effect of Combination Ovariectomy and D-galactose Administration on Alzheimer's Animal Model
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Background and purpose: Animal model helps researchers to evaluate new treatment plan for human and understand pathological mechanism involved in a development of disease. The use of rats as an animal model for Alzheimer's research has become a favorite among researchers. Rats are capable in mimicking Alzheimer disease due to their intelligence and quick adaptation to nature. At present there are several methods that can be used to induce Alzheimer's animals, but each method has advantages and disadvantages. We need to learn other methods that can provide many advantages and few disadvantages. The Amyloid-beta 42 (Aβ-42) and Reactive Oxygen Species (ROS) are thought to play an important role in the pathology of Alzheimer’s disease. Th

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Publication Date
Tue Jan 28 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Human Resources Accounting And its Reflection on Quality Cost
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The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet  profits. for these reasons, the human resources have got great importance for their great role in  any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs.  In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the o

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Effect of some air pollutants (sticking minutes and lead) on human health
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Air pollution is one of the complex problems plaguing the environment at the present time
as a result of many liberation of gases, vapors and fumes of fuels and chemicals resulting
from industrial activities . It should be noted that there are some elements of the heavy
(Heavy Metals), including toxic in the air, with different concentrations in the air depending
on the nature of the area, for example be in rural areas is lower than in cities or industrial
areas as measured parts million (ppm ) or parts per billion (ppb). Some of these important
elements in the physiological processes and enzymatic organisms but become toxic and
Qatlhand-increase Tercisahaan the permissible limits Bhave nature ,The air contaminant

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Effect of some air pollutants (sticking minutes and lead) on human health
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Air pollution is one of the complex problems plaguing the environment at the present time
as a result of many liberation of gases, vapors and fumes of fuels and chemicals resulting
from industrial activities . It should be noted that there are some elements of the heavy (Heavy
Metals), including toxic in the air, with different concentrations in the air depending on the
nature of the area, for example be in rural areas is lower than in cities or industrial areas as
measured parts million (ppm ) or parts per billion (ppb). Some of these important elements in
the physiological processes and enzymatic organisms but become toxic and Qatlhand-increase
Tercisahaan the permissible limits Bhave nature ,The air contaminant co

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Publication Date
Sun Dec 17 2017
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect of Different Reinforcements on the Damping Properties of the Polymer Matrix Composite
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In this research, damping properties for composite materials were evaluated using logarithmic decrement method to study the effect of reinforcements on the damping ratio of the epoxy matrix. Three stages of composites were prepared in this research. The first stage included preparing binary blends of epoxy (EP) and different weight percentages of polysulfide rubber (PSR) (0%, 2.5%, 5%, 7.5% and 10%). It was found that the weight percentage 5% of polysulfide was the best percentage, which gives the best mechanical properties for the blend matrix. The advantage of this blend matrix is that; it mediates between the brittle properties of epoxy and the flexible properties of a blend matrix with the highest percentage of PSR. The second stage

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accounting disclosure in raising the quality of tax settling accounts: Applied research in the General Commission for Taxes
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The research aims to highlight the role of accounting disclosure in raising the quality of tax settling accounts so as to enhance confidence between taxpayers (corporates) and tax authority, standing over companies commitment to take care of  their financial statements which are  prepared to the appropriate accounting disclosure of tax authority. It has been noticed that a good disclosure about the results of the activity leads to the acceptance of the tax authority to the results which are stated by the financial statements and the tax is linked on its bases.   The researcher depends on the deductive approach which based on Arabic and foreign references, books, researches, previous  studies,  scientific &nb

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Publication Date
Sun May 12 2019
Journal Name
Al-khwarizmi Engineering Journal
Effect of Quenching Media Variations on the Mechanical Behavior of Martensitic Stainless Steel
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The purpose of this study is designate quenching and tempering heat treatment by using Taguchi technique to determine optimal factors of heat treatment (austenitizing temperature, percentage of nanoparticles, type of base media, nanoparticles type and soaking time) for increasing hardness, wear rate and impact energy properties of 420 martensitic stainless steel. An (L18) orthogonal array was chosen for the design of experiment. The optimum process parameters were determined by using signal-to-noise ratio (larger is better) criterion for hardness and impact energy while (Smaller is better) criterion was for the wear rate. The importance levels of process parameters that effect on hardness, wear rate and impact energy propertie

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Publication Date
Tue Oct 08 2002
Journal Name
Iraqi Journal Of Laser
Effect of Gas Mixture on the Output Characteristics of a CW CO2 Laser
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In this work, the effect of partial amounts of gases in gas mixture of a CW CO2 laser on the output power was investigated. Also their effect on the condition determining the glow-discharge self-sustaining required for pumping the active medium was studied. Two fit relations were derived to predict the output laser power and the electric field to unit pressure ratio as functions to the partial amounts of gases. Results presented in this work could be used fruitfully to determine some of the optimum operational conditions of glow-discharge low-power CW CO2 lasers.

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Publication Date
Tue Mar 01 2022
Journal Name
Iraqi Journal Of Physics
Effect of Carbon Nanoparticles on the Performance Efficiency of a Solar Water Heater
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Carbon nanoparticles are prepared by sonication using carbon black powder. The surface morphology of carbon black (CB) and carbon nanoparticles (CNPs) is investigated using scanning electron microscopy (SEM). The particles size ranges from 100 nm to 400 nm for CB and from 10 nm to 100 nm for CNPs. CNPs and CB are mixed with silicon glue of different ratios of 0.025, 0.2, 0.05, and 0.1 to synthesis films. The optical properties of the prepared films are investigated through reflectance and absorbance analyses. The ratio of 0.05 for CNPs and CB is the best for solar paint because of its higher solar water heater efficiency and is then added to the silicon glue . Temperature of cold water and temperature of hot water in storage tank were ta

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