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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
Wed Jun 29 2022
Journal Name
Journal Of The College Of Education For Women
The Predictive Ability of the University Grade Point Average in the Specialized Test Score for thAbility of the University Grade Point Average in the Specialized Test Score for the Teacher Position in the Ministry of Education in the Sultanate of Oman
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the most important purposes and uses of the test results in the educational sector. This is because the quality of tests is related to their ability to predict the learner's behavior in the future, and the accuracy of the educational and administrative decisions that are taken in light of their results. The study aimed accordingly to reveal the predictive ability of the university Grade Point Average (GPA) in the Score of the specialized test for the position of teacher in the Ministry of Education in the Sultanate of Oman. It further aimed to investigate the differences in the predictive ability according to the specialization and academic year using the descriptive approach. The sample of the study consisted of (349) s/he students enro

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
Notes on Exponential Distribution
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المتغير العشوائي X  له توزيع أسي اذا كان له دالة احتمالية الكثافة بالشكل:

عندما  ، هذه هي الحالة الخاصة لتوزيع كاما.

غالباً جداً ولسبب معقول تأخذ . الحالة الخاصة لـ (1) التي نحصل عليها تسمى بالتوزيع الاسي لمعلمة واحدة.

اذا كانت  ، ، التوزيع في هذه الحالة يسمى التوزيع الاسي القياسي

اما بالنسب

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Physics: Conference Series
On µ-Semiregular Module
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Abstract<p>Let R be an associative ring with identity and let M be right R-module M is called μ-semi hollow module if every finitely generated submodule of M is μ-small submodule of M The purpose of this paper is to give some properties of μ-semi hollow module. Also, we gives conditions under, which the direct sum of μ-semi hollow modules is μ-semi hollow. An R-module is said has a projective μ-cover if there exists an epimorphism <italic>f</italic>:P→M Where P is a projective R-module and ker (<italic>f</italic>)<sub>≪</sub> P.And study some properties of Projective μ-cover of M. Were studied Moreover, An module M is μ-semiregular module if every cyclic</p> ... Show More
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Publication Date
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
On Soft Turning Points
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The soft sets were known since 1999, and because of their wide applications and their great flexibility to solve the problems, we used these concepts to define new types of soft limit points, that we called soft turning points.Finally, we used these points to define new types of soft separation axioms and we study their properties.

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Publication Date
Sun May 17 2020
Journal Name
Iraqi Journal Of Science
On Semiannahilator Supplement Submodules
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Let R be associative; ring; with an identity and let D be unitary left R- module; . In this work we present semiannihilator; supplement submodule as a generalization of R-a- supplement submodule, Let U and V be submodules of an R-module D if D=U+V and whenever Y≤ V and D=U+Y, then annY≪R;. We also introduce the the concept of semiannihilator -supplemented ;modules and semiannihilator weak; supplemented modules, and we give some basic properties of this conseptes.

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Publication Date
Thu Dec 08 2022
Journal Name
Aequationes Mathematicae
On graceful antimagic graphs
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Publication Date
Mon Apr 04 2016
Journal Name
Journal Of Advances In Mathematics
ON CJ-TOPLOGICAL SPACES
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Publication Date
Fri May 01 2020
Journal Name
Journal Of Physics: Conference Series
On J–Lifting Modules
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Abstract<p>Let R be a ring with identity and M is a unitary left R–module. M is called J–lifting module if for every submodule N of M, there exists a submodule K of N such that <inline-formula> <tex-math><?CDATA ${\rm{M}} = {\rm{K}} \oplus \mathop {\rm{K}}\limits^\prime,\>\mathop {\rm{K}}\limits^\prime \subseteq {\rm{M}}$?></tex-math> <math xmlns:mml="http://www.w3.org/1998/Math/MathML" display="block" overflow="scroll"> <mrow> <mi mathvariant="normal">M</mi> <mo>=</mo> <mi mathvariant="normal">K</mi></mrow></math></inline-formula></p> ... Show More
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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
ON G-OPEN SET
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A new class of generalized open sets in a topological space, called G-open sets, is introduced and studied. This class contains all semi-open, preopen, b-open and semi-preopen sets. It is proved that the topology generated by G-open sets contains the topology generated by preopen,b-open and semi-preopen sets respectively.

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Publication Date
Sun Jan 01 2017
Journal Name
International Mathematical Forum
On mildly-regular space
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In this paper mildly-regular topological space was introduced via the concept of mildly g-open sets. Many properties of mildly - regular space are investigated and the interactions between mildly-regular space and certain types of topological spaces are considered. Also the concept of strong mildly-regular space was introduced and a main theorem on this space was proved.

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