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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 Oct 31 2023
Journal Name
Sabrao Journal Of Breeding And Genetics
PALYNOLOGICAL DIVERSITY OF POLLEN MORPHOLOGY IN ENDEMIC NORTHERN IRAQI HYPERICUM SPECIES (HYPERICACEAE)
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The presented research investigated the pollen morphology of endemic Iraqi Hypericum species. The study revealed phenotypic features of pollen grains in the polar and equatorial views and their quantitative and qualitative characteristics. The results showed that the pollen grains of the genus Hypericum were radially symmetrical and isopolar, and their apertures were simple and tricolporate, except the species H. davisii, distinguished as tetracolprate. Dividing the studied species based on pollen grain sizes comprised two groups. Small pollen grains with an average length of the equatorial view ranged between 10–16 μm in H. lysimachioides and H. vermiculare. Medium-sized pollen grains with an average extent between 17–26 μm e

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Publication Date
Tue Jul 30 2024
Journal Name
Iraqi Journal Of Science
Diversity of Hard Ticks (Acari, Ixodidae) Infestion in Arabian Camel in Iraq
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      A total of 1346 hard ticks (863♂ and 483 ♀) infested 104 camels, 60 alive camels with 93.33%  infestation rate and 44 carcasses of camels had 79.54% infestation rate The total infestation rate was 87.5 %. The current study results revealed ten species of hard ticks family Ixodidae Koch, 1844 related to genus Hyalomma as following: H. dromedarii Koch, 1844, H. schulzii Morel, 1969, H. turanicum Pomerantsev, 1946, H.  excavatum Koch, 1844, H. truncatum Koch, 1844, H. scupense Schulzii, 1919, H. marginatum Koch, 1844, H. anatolicum Koch, 1844, H. rufipes Koch, 1844, H. impeltatum Schulze & Schlottke, 1930 from camel Camelus dromedarius Linnaeus, 1758 collected from 21 regions belonging to six provinces in middle, w

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Rationalization of costs by using the tool of the quality function deployment: / applied research in the State Company for Textile and Leather Industries
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The research aims to apply one of the techniques of management accounting, which is the technique of the quality function deployment on the men's leather shoe product Model (79043) in the General Company for Textile and Leather Industries by determining the basic requirements of the customer and then designing the characteristics and specifications of the product according to the preferences of the customer in order to respond to the customer's voice in agreement With the characteristics and technical characteristics of the product, taking into account the products of the competing companies to achieve the maximum customer satisfaction, the highest quality and the lowest costs. Hence, the importance of research has emerged, which indicat

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Publication Date
Sat Jan 01 2022
Journal Name
Proceedings Of International Conference On Computing And Communication Networks
Speech Gender Recognition Using a Multilayer Feature Extraction Method
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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Dental Caries Experience and Salivary Elements Among A Group of Young Adults In Relation to Age and Gender
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ABSTRACT Background: Dental caries is a most common social and intractable infectious disease in human. Saliva is critical for preserving and maintaining oral health and salivary elements had many effects on caries experience. Aim of study: This study was conducted to assess dental caries severity by age and gender and their relation to salivary zinc and copper among a group of adults aged (19-22) years. Materials and methods: After examination eighty persons aged 19-22 years of both gender. Caries severity was documented according to DMFS index. Stimulated salivary samples were collected and chemically analyzed under standardized condition to detect salivary elements zinc and copper. Concentrations of Zinc and copper were measured by using

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Publication Date
Tue Dec 01 2020
Journal Name
Egyptian Journal Of Medical Human Genetics
Association between ABO blood groups and susceptibility to COVID-19: profile of age and gender in Iraqi patients
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Abstract<sec> <title>Background

A case-control study was performed to examine age, gender, and ABO blood groups in 1014 Iraqi hospitalized cases with Coronavirus disease 2019 (COVID-19) and 901 blood donors (control group). The infection was molecularly diagnosed by detecting coronavirus RNA in nasal swabs of patients.

Results

Mean age was significantly elevated in cases compared to controls (48.2 ± 13.8 vs. 29.9 ± 9.0 year; probability [p] < 0.001). Receiver operating characteristic anal

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The effect of Layout in measuring customer satisfaction (patients) using (Servicescape) model
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Abstract:

This research aims to identify the impact of the Layout Ghazi al-Hariri hospital for surgery specialist on customer satisfaction (patients) using the model (Servicescape), the problem of the research represented in the extent to which the hospital management design of the service and Layout hospital aesthetic and functional aspects that fit patients for therapeutic and nursing services , and used the developer scale by (Miles et al., 2012) for data collection, which includes the independent variable in (17) items distributed in three dimensions (Facility aesthetics , hospital cleanliness, and the Layout accessibility ) The dependent variable is the satisfaction of customers (pat

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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Impact of Denial-of-Service Attack on Directional Compact Geographic Forwarding Routing Protocol in Wireless Sensor Networks
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Directional Compact Geographic Forwarding (DCGF) routing protocol promises a minimal overhead generation by utilizing a smart antenna and Quality of Service (QoS) aware aggregation. However, DCGF was tested only in the attack-free scenario without involving the security elements. Therefore, an investigation was conducted to examine the routing protocol algorithm whether it is secure against attack-based networks in the presence of Denial-of-Service (DoS) attack. This analysis on DoS attack was carried out using a single optimal attacker, A1, to investigate the impact of DoS attack on DCGF in a communication link. The study showed that DCGF does not perform efficiently in terms of packet delivery ratio and energy consumption even on a sin

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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Effect of formation Methods on Sintering Process of Ceramic Materials: هديل سلمان سعيد
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The current research is concerned with methods of formation and their effect on the sintering process of ceramic materials. The research is divided into a number of chapters. The first chapter addressed the research structure (the research problem, importance, objective, limits, and it also defined the terms used in the research). The second chapter addressed the theoretical framework, where the theoretical framework has been divided into three sections. The first section dealt with methods of formation of ceramic materials including: Plasticizing method 2- semi-dry pressing method 3- dry pressing method 4- extrusion method 5- casting method.
The researcher found that there is a clear difference between the methods through her formati

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Publication Date
Thu Nov 13 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The value of ultrasound and color Doppler ultrasonography in the evaluation of periapical lesions in comparison to histopathological and/or surgical findings
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Background: Imaging techniques play a very important role in the specialty of endodontic. The ultrasonographic technique is non-expensive procedure, safe, and reproducible. The aim of the study was to determine the sensitivity, specificity, and accuracy of ultrasound and color Doppler ultrasonography in evaluation of periapical lesions (cyst, granuloma, mixed lesion “cyst within graulomas mass”, and abscess. Subject, Material and method: The sample consists of prospective study for 64 Iraqi participants who attended Karbalaa Specialized Center for Dentistry (males & females). Those patients were diagnosed clinically and radiographically as having periapical lesions of dental origin. They were examined by real time ultrasound and color

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