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jeasiq-2151
The effect of gender diversity of board directors and accounting conservatism on firm value

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 Mar 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
The relationship of implant stability quotient and insertion torque in dental implant stability

Background: The insertion torque (IT) values and implant stability quotient (ISQ) values are the measurements most used to assess primary implant stability. This study aimed to assess the relationship between ISQ values and IT. Materials and methods: This study included 24 patients with a mean (SD) age of 47.9 (13.64) years (range 25-75 years). The patients received 42 dental implants (DI), 33 in the mandible and 9 in the maxilla. The DI were installed using the motorized method with 35 Ncm torque, When DI could not be inserted to the requisite depth by the motorized method, a hand ratchet was used and the IT was recorded as ˃ 35 Ncm. Implant stability was measured utilizing Osstell® ISQ. The secondary stability was measured after 16

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Publication Date
Wed Apr 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
the Optical Properties of Electrostatic Design and Study Mirror By using Bimurzaev Technique

In this research a computational simulation  has been carried out on the design and properties of the electrostatic mirror and a mathematical expression has been suggested  to represent the axial potential of an electrostatic mirror. The electron beam path using the Bimurzaev  technique had been investigated as mirror trajectory with the aid of Runge – Kutta  method. The spherical and chromatic aberration coefficients of mirror has computed and normalized in terms of the focal length. The choice of the mirror depends on the operational requirements. The Electrode shape of mirror two electrodes has been determined by using package SIMION computer program. Computations have shown that the suggested potentials giv

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Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Sequence Stratigraphy and Sedimentary Environment of the Shiranish Formation, Duhok region, Northern Iraq

The Shiranish Formation is cropped out in several areas in northern Iraq. A stratigraphic and facies study was conducted within the Duhok region to determine the sedimentary environment. Three microfacies, reflecting the various subenvironments within different shelf parts of the deep sea, have been identified within the Shiranish Formation. Four depositional environments are identified: slope, the toe of slope, deep shelf, and deep-sea or cratonic deep basin. The Shiranish Formation in the Duhok region, Northern Iraq, was deposited in an open shelf carbonate platform. The Shiranish Formation sequence is divided into six third-order cycles in the study area. These asymmetrical cycles reflect an imbalance between the relative level of the

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Publication Date
Sat Dec 11 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Extraction and Identification of Phenolic Compounds from the Iraqi Heliotropium europaeum L. plant

           The plants of genus Heliotropium L. (Boraginaceae) are well-known for containing the toxic metabolites called pyrrolizidine alkaloids (PAs) in addition to the other secondary metabolites. Its spread in the Mediterranean area northwards to central and southern Europe, Asia, South Russia, Caucasia, Afghanistan, Iran, Pakistan, and India, Saudi Arabia, Turkey, and over lower Iraq, Western desert. The present study includes the preparation of various extracts from aerial parts of the Iraqi plant. Fractionation, screening the active constituent, and identification by chromatographic techniques were carried out.Heliotropium  europaeum

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Publication Date
Sun Jul 03 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Relationship between Severity of Dental Caries and Chronic Tonsillitis among Iraqi Children

Background: Chronic Tonsillitis outcomes from frequent attacks of acute Tonsillitis usually for six attacks or more per year for two successive years. Poor dental hygiene had been associated with oro- pharyngeal problems and causes both dental caries and Tonsillitis alike.
Objective: To evaluate the relation between chronic Tonsillitis and severity of dental caries among 4-5 years old children.
Patients and Methods: Random sample of children was selected in Hospital of Baghdad medical city Otolaryngologic department city. Fifty-four children aged 4- 5 years old were participated in this study divided into two group: 29 children with Chronic Tonsillitis (study group) and 25 children with intact tonsils (control group). The determina

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Engineering
Improving the Physical and Mechanical Properties of Fireclay Refractory Bricks by Added Bauxite

In this study, the investigation of Local natural Iraqi rocks kaolin with the addition of different proportions of bauxite and its effect on the physical and mechanical properties of the produced refractories was conducted. Kaolin/bauxite mixture was milled and classified into various size fractions, the kaolin (less than 105 μm) and the bauxite (less than 70μm). The specimens were mixed from kaolin and bauxite in ranges B1 (95+5)%, B2 (90+10)%, B3(85+15)%, and B4 (80+20)%  respectively. The green specimens were shaped by the semi-dry method using a hydraulic press and a molding pressure of 7 MPa with the addition of (9-12) %wt. of PVA ratio. After molding and drying, the specimens were fired at (1100, 1200 and 13

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Kinetic- spectrophotometric Method for the Determination of Naringenin in Pure and Supplements Formulations

          Simple, cheap, sensitive, and accurate kinetic- spectrophotometric method has been developed for the determination of naringenin in pure and supplements formulations. The method is based on the formation of Prussian blue. The product dye exhibits a maximum absorbance at 707 nm. The calibration graph of naringenin was linear over the range 0.3 to 10 µg ml-1 for the fixed time method (at 15 min) with a correlation coefficient (r) and percentage linearity (r2%) were of 0.9995 and 99.90 %, respectively, while the limit of detection LOD was 0.041 µg ml-1. The method was successfully applied for the determination of naringenin in supplements with satisfac

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Engineering
State-of-the-Art in Data Integrity and Privacy-Preserving in Cloud Computing

Cloud computing (CC) is a fast-growing technology that offers computers, networking, and storage services that can be accessed and used over the internet. Cloud services save users money because they are pay-per-use, and they save time because they are on-demand and elastic, a unique aspect of cloud computing. However, several security issues must be addressed before users store data in the cloud. Because the user will have no direct control over the data that has been outsourced to the cloud, particularly personal and sensitive data (health, finance, military, etc.), and will not know where the data is stored, the user must ensure that the cloud stores and maintains the outsourced data appropriately. The study's primary goals are to mak

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Publication Date
Wed Aug 16 2023
Journal Name
Journal Of Humanities And Social Sciences Research
Meditative Thinking and its Relationship to the Optional Dynamic Formation of Female Students

Gymnastics play from sports games that need to use appropriate methods and strategies that address mental abilities and that let the learner create and think about better performance with the supervision and guidance of the teacher. The researcher has chosen meditative thinking, which is a kind of thinking that needs to be taken care of. It is thinking about the situation in front of the individual, analysing it to his elements and drawing up plans that need to be understood with a view to reaching the results required by the situation and evaluating the results in the light of the plans. The analysis of the situation looks to different elements and look for internal relationships between these elements in this case. The problem is that fem

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Publication Date
Mon Jul 01 2024
Journal Name
Journal Of Engineering
Efficient Intrusion Detection Through the Fusion of AI Algorithms and Feature Selection Methods

With the proliferation of both Internet access and data traffic, recent breaches have brought into sharp focus the need for Network Intrusion Detection Systems (NIDS) to protect networks from more complex cyberattacks. To differentiate between normal network processes and possible attacks, Intrusion Detection Systems (IDS) often employ pattern recognition and data mining techniques. Network and host system intrusions, assaults, and policy violations can be automatically detected and classified by an Intrusion Detection System (IDS). Using Python Scikit-Learn the results of this study show that Machine Learning (ML) techniques like Decision Tree (DT), Naïve Bayes (NB), and K-Nearest Neighbor (KNN) can enhance the effectiveness of an Intrusi

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