Preferred Language
Articles
/
jeasiq-2286
The Impact of Governance Mechanisms on the Accounting Disclosure of the Sustainable Development of Iraqi Economic Units
...Show More Authors

The research aims to demonstrate the impact of governance mechanisms on the quality of financial reports in the light of the accounting disclosure for sustainable development represented in (accounting disclosure for economic development, accounting disclosure for environmental development, and accounting disclosure for social development) in a sample of banks listed in the Iraq Stock Exchange.

Governance mechanisms were measured by evaluating and analyzing the mechanisms in banks for the research sample consisting of (15) banks, based on the governance guide issued by the Central Bank, as well as the banks’ financial reports for the years 2016 -2018, and the dimensions of accounting disclosure for sustainable development were measured through the use of a form. The survey, which is one of the sources of obtaining data and information related to the accounting disclosure on sustainable development. In preparing the form, the researcher relied mainly on the indicators issued by the (GRI), especially the index (G4), and the form (70) forms were distributed to a sample of bank employees, the sample of the research.

 The study model and hypothesis were built based on the literature of previous studies, and the simple and multiple linear regression method was used to test the hypotheses. Senior management and lack of transparency in information disclosure and financial reporting, and the most important thing that the research recommends is activating governance mechanisms in banks that have a positive impact on the relationship between accounting disclosure for sustainability. Development, as it limits the opportunistic behavior of management and encourages banks to achieve more transparency in financial reporting.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Feb 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Knowledge, Attitude, and Practices of Iraqi Community Pharmacists Toward Emergency Contraceptives (Conference Paper )#
...Show More Authors

Emergency contraceptives (ECs) are indicated for preventing the chance of unintended pregnancy that follows unprotected sexual intercourse in cases of incorrectly used regular contraceptives and in sexual assault. It is considered a safe choice to prevent pregnancy than abortion which is considered life threating. The aim of this study was to assess knowledge, attitude, and practices (KAP) of community pharmacists towards emergency contraceptives and their association with sociodemographic variables. This study was a cross sectional study conducted between August and September 2021 on a convenient sample of community pharmacists from Iraq. The survey tool was an online, self-administered questionnaire, in English language and a paper-bas

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
RHEOLOGICAL PROPERTIES OF IRAQI ASPHALT BINDERS MEASURED USING SUPERPAVE SYSTEM AND SHELL SOFTWARE
...Show More Authors

The performance grading system (superpave) has provided means to incorporate binder characteristics with
pavement failure types. It’s a comprehensive system that relates climate, traffic conditions and aging with
critical pavement distress. The objective of this paper is to develop an improved asphalt binder grading
system for Iraq based on the principal of superpave. The country was divided into different zones according
to the highest and lowest temperature ranges and traffic loading. The Performance graded binder proposed
for each zone was compared with some States of USA that have same hot weather of Iraq by using Long
Term Pavement Performance (LTPP v3.1) software. Iraqi asphalt samples were tested using the Supe

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Engineering
Hydrodesulfurization of Iraqi Atmospheric Gasoil by Ti-Ni-Mo/γ-Al2O3 Prepared Catalyst
...Show More Authors

This study investigates the improvement of Iraqi atmospheric gas oil characteristics which contains 1.402 wt. % sulfur content and 16.88 wt. % aromatic content supplied from Al-Dura Refinery by using hydrodesulfurization (HDS) process using Ti-Ni-Mo/γ-Al2O3 prepared catalyst in order to achieve low sulfur and aromatic saturation gas oil. Hydrodearomatization (HDA) occurs simultaneously with hydrodesulfurization (HDS) process. The effect of titanium on the conventional catalyst Ni-Mo/γ-Al2O3 was investigated by physical adsorption and catalytic activity test.Ti-Ni-Mo/γ-Al2O3 catalyst was prepared under vacuum impregnation condition to ensure efficient pr

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 01 2019
Journal Name
Annals Of Tropical Medicine And Public Health
Arlyesterase activity of Paraoxonase-1 enzyme in Iraqi patients with β-thalassemia minor
...Show More Authors

Background: Arylesterase activity of Paraoxonase-1 (ARE-PON-1) exhibits an antioxidant role which protects lipoprotein from oxidation. It is known that ARE-PON-1 antioxidant activity associated with high density lipoprotein cholesterol (HDL-C) reduces the oxidative damage mediated by low density lipoprotein cholesterol (LDL-C). The present study was aimed to examine the level of serum ARE-PON1 in Iraqi patients with β-thalassemia minor and its relationship with lipid profile (total cholesterol (TC), HDL-C, very low density lipoprotein (VLDL-C), and LDL-C) and hematologic changes as a part of antioxidant system action. Methods: In the present study, the ARE-PON-1 activity was investigated in serum of patients with β-thalassemia minor. Resu

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (1)
Scopus Crossref
Publication Date
Mon Apr 01 2019
Journal Name
Biochemical And Cellular Archives
Association Of Human Cytomegalovirus With Her2 Protooncogene Overexpression In Iraqi Breast Cancer Patients
...Show More Authors

Human cytomegalovirus (HCMV) has a worldwide distribution and common infections. The presence of HCMV genome and antigens has been detected in many kinds of human cancers. The proto-oncogene Her2/neu is overexpressed in 25% to 30% of human breast cancers and frequently associated with tumor aggressiveness and worse prognosis. Examination was applied to detect different HCMV antigens and to demonstrate their correlation with Her2/neu overexpression in breast cancer. The present study includes samples from 70 women of 60 breast cancer patients and 10 normal breast tissues. Formalin-fixed paraffin embedded tissue blocks were obtained from each woman according to ethical approval. Human cytomegalovirus early antigen expression was detected in 5

... Show More
Preview PDF
Scopus (5)
Scopus
Publication Date
Thu Jul 01 2010
Journal Name
Clinical And Experimental Rheumatology
RE-EVALUATION OF PATHERGY TEST IN IRAQI PATIENTS WITH BEHCET'S DISEASE
...Show More Authors

KE Sharquie, R Hayani, J Al-Rawi, A Noaimi, SH Radhy, CLINICAL AND EXPERIMENTAL RHEUMATOLOGY, 2010

View Publication
Publication Date
Thu Mar 07 2024
Journal Name
Problems Of Endocrinology
KI-67 as a predictive indicator of papillary thyroid cancer in Iraqi patients
...Show More Authors

BACKGROUND. KI-67 (MKI-67 in humans) is a protein able to bind to DNA which contributes to cell growth and cell proliferation. KI-67 is currently considered as a biomarker that is widely utilized as prognostic indicator for evaluating cell proliferation, diagnosing diseases, and conducting research. Several different kinds of cancer have high Ki-67 expression, which simplifying the choice of treatment for individuals with various cancer types.AIM. The objective was to evaluate the expression of KI67 in patients suffering papillary thyroid cancer (PTC) also the association between patients age and gender and KI67 expression.MATERIALS AND METHODS. To undertake an in-

... Show More
View Publication
Scopus Crossref
Publication Date
Sat Mar 01 2025
Journal Name
Cytokine
Role of Interleukins-8, -17 and -22 in Iraqi postmenopausal women with Osteoporosis
...Show More Authors

Osteoporosis (OP) is a systemic skeletal disease characterized by low bone mineral density and deterioration of bone architecture, resulting in bone strength reduction and increased fracture susceptibility. Estrogen deficiency in post-menopausal women is possibly responsible for the instability between bone formation and resorption, which is managed by specific osteoclastogenic cytokines that may be leading to resorption. This study aims to estimation of the concentrations of interleukins −8, −17, −22, beside to certain parameters in blood serum and explained their roles in the development of osteoporosis pathogenicity in postmenopausal women. Materials and Methods A case-control study included 108 Iraqi postmenopausal women participa

... Show More
View Publication
Scopus (1)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Tue Mar 21 2023
Journal Name
Biomedical And Pharmacology Journal
Polyphenolic Profiles and Cytotoxic Effect of Iraqi Morus alba leaves Ethyl Acetate Extract.
...Show More Authors

Morus alba, member of the Moraceae family, is a perennial tree utilized in folk medicine, preparing the modern drug, and considered the main food for silkworms. However, data on chemical content in the leaves is still limited; the main objective of this study is to detect the presence and determine the concentration of different polyphenolic constituents in the leaves of the Morus alba plant by reverse phase-high performance liquid chromatography (RP-HPLC) and evaluate the cytotoxic effect of ethyl acetate extract of this plant on human breast cancer (AMJ-13) cell line. Phytochemical analysis of the Morus alba leaves ethyl acetate extract led to identifying and quantification of six polyphenolic constituents designated as phenolic a

... Show More
View Publication Preview PDF
Scopus (5)
Scopus Crossref
Publication Date
Mon Dec 31 2018
Journal Name
International Journal Of English Linguistics
Iraqi EFL Students’ Difficulties in Writing Composition: An Experimental Study (University of Baghdad)
...Show More Authors

Iraqi EFL students face difficulties in writing composition, especially academic writing, which affects negatively their exam results. This study has been conducted in the Department of English at College of Education for Women, University of Baghdad, in order to identify first year EFL students’ incompetence in writing. This may enhance their achievement by some weekly writing activities. It deals with Iraqi EFL students’ difficulties in writing paragraphs such as descriptive, process, opinion, and factual paragraphs. The study aims to identify these difficulties and to suggest suitable solutions for them. The researcher perceives that it is necessary to enhance students’ skills in writing because it i

... Show More
View Publication
Crossref (8)
Crossref