Preferred Language
Articles
/
jeasiq-2151
The effect of gender diversity of board directors and accounting conservatism on firm value
...Show More Authors

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.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jan 01 2014
Journal Name
Lap Lambert Academic Publishing
High Order Tow Point Boundary Value Problems And Its Applications
...Show More Authors

The aim of this book is to present a method for solving high order ordinary differential equations with two point boundary condition of the different kind, we propose semi-analytic technique using two-point osculatory interpolation to construct polynomial solution. The original problem is concerned using two-points osculatory interpolation with the fit equal numbers of derivatives at the end points of an interval [0 , 1] . Also, we discussion the existence and uniqueness of solutions and many examples are presented to demonstrate the applicability, accuracy and efficiency of the methods by compared with conventional method .i.e. VIDM , Septic B-Spline , , NIM , HPM, Haar wavelets on one hand and to confirm the order convergence on the other

... Show More
View Publication
Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
The effect of teaching using the six thinking hats on academic achievement for students in the second grade average in the subject of family education
...Show More Authors

Research problem:
Problem of current research can determine the dimensions to answer the following question: The effect of teaching using the six thinking hats on academic achievement for students in the second grade average in the subject of Family Education. The importance of research: research is gaining importance in terms of:
1. That this research is the first of its kind in the researcher's knowledge _ which deals with the teaching of Family Education by using the six hats, the researcher hopes to fill a gap in the educational field and serve in other studies serve the materials home economics. 2. Keep pace with the new field of modern education and strategies. 3. Highlight on the educational strategy in the field of creative

... Show More
View Publication Preview PDF
Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
design Electronic cost accounting system for the Iraqi Airways Company
...Show More Authors

The research Was based to on a real problem and realistically of represented by that  Iraqi Airways company does not have the electronic cost accounting system and therefore  be the process of  the pricing various services provided by a company sample research respecting  air transport and air cargo and aviation fuel and services and catering are not properly especially in the presence of new data from the new companies entering competition in Iraqi aviation industry and therefore does not provide price flexibility in order to compete in getting market share, And then research this problem addressed through design an electronic cost Accounting system covers all the costs incurred by the compan

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 31 2020
Journal Name
College Of Islamic Sciences
: Islamic law; perfection The rule of perfection in Islamic law and its impact on the creative construction of the individual and society: The rule of perfection in Islamic law and its impact on the creative construction of the individual and society
...Show More Authors

This research explains to us the role of the Islamic religion in the issue of accuracy in speech and work, and how it is closely related to human production in his life, and Islam affirms that his idea is mainly reflected in his production, and how it affects the perception of the meaning of creativity. Therefore, our Islam affirmed the accuracy in every word or work we do to build a society in which people enjoy high quality in ethics and dedication in their work so that the Islamic system depends on humanity to preserve our rights on the other hand the research discusses the deliberate default and how it reflects on our production and how it makes it less good.

View Publication Preview PDF
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analytical study on the implications of the GATS Agreement and its implications on the Egyptian banking sector
...Show More Authors

International trade in services is becoming increasingly important as it is an economic activity that deals with invisible trade, which has become increasingly important in the balance of international trade. The establishment of the WTO is a starting point in international trade relations. It is responsible for all aspects of international trade, , And in view of the continued increase in international trade in services, the need for more internationally recognized rules has become more urgent, especially as it has been increasingly proven that the traditional framework of public services is inadequate to operate some of the most dynamic and innovative sectors of the economy. (GATS) to be the regulatory framework for this sector

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 01 2016
Journal Name
Al-academy
Formal Diversity in Altasweed plates hand writing: أشرف كامل عبدالامير
...Show More Authors

Targeted research to study variations formalism in the paintings of the scratch -linear , and through surveys carried out by the researcher , found and to his knowledge that the study did not address the researchers before, this researcher found rationale in the study of plates scratch and identify variations of design in it. , Which included the first chapter of the research problem in question the following: What morphological variations in the paintings of the scratch -linear ?In order to reach solutions to this problem and to achieve results so research aims to identify the characteristics of the scratch for paintings , and design fundamentals and relationships , which are identified by the researcher Balentajat completed in all of I

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Effect of some plant extracts on germination and seeding of Raphanus sativus and effect on surface growth of Rhizoctonia solani
...Show More Authors

The experiment was conducted to study the effect of leaves extract of Salvia sclarea , Rosmarinus officinalis and Thymus vulgaris with 10% and 30% concentration on germination of seeds and growth of seedlings . The effect of these extracts on infection percentage of seeds decay and surface growth of Rhizoctonia solani . The results showed that the three extracts effected significantly to reduced percentage of seeds germination, acceleration of germination , promoter indicator , infection percentage of seeds decay and surface growth of R. solani especially in 30% concentration .

Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Rationalization of Decision –Making and Performance evaluation methods through Employing Strategic Management Accounting
...Show More Authors

This research dealt with the process of reducing costs through some strategic methods of management accounting targeted cost analysis unassembled and Alkeisen, where he focused this research through his theory on a review of some administrative accounting strategic technologies, while the second practical side through the application of targeted cost analysis unassembled and Alkeisen, acquired Search importance of focusing on the decisions to cut costs, through the use of some administrative accounting strategic methods and this we can unassembled analysis, continuous improvement, and the cost of quality) when applied quality, "in light of this has been reached to a set of conclusions that the most important of the  company's relian

... Show More
View Publication
Crossref
Publication Date
Mon Jan 01 2024
Journal Name
بيت الحكمة
دور مجلس المنافسة في الحد من الممارسات التمييزية ضد العمالء
...Show More Authors

Publication Date
Wed Feb 19 2020
Journal Name
International Journal Of Development In Social Sciences And Humanities
The Effect of Context on the Comprehension of English Idioms
...Show More Authors

DBN Rashid, International Journal of Development in Social Sciences and Humanities, 2020

View Publication