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
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
Response of The Ionospheric E- Region Critical Frequency and Virtual Height to the Solar Cycle 22 over Baghdad
...Show More Authors

      The aim of this study is to investigate the response of the Ionospheric E- region critical frequency foE and virtual height h’E parameters to the solar cycle 22 over Baghdad city (latitude 33.3˚N, longitude 44.4˚E). Both parameters display a high relationship with the sunspot relative number within the ascending and descending phases of the solar cycle. The E - region response to the solar activity is obvious around noon, sunrise and sunset times. Moreover, the gap between local mid-afternoon, dawn and sunset values expands as solar activity rises. In the declining phase, there is an aspect that results in a peak of disturbance. This portion may have

... Show More
View Publication Preview PDF
Scopus (4)
Scopus Crossref
Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
Determination of the Time and Coordinates Required for Measuring the Milky Way’s Rotation Curve Using BURT in 2023
...Show More Authors

     Baghdad University Radio Telescope (BURT) is a 3 meter radio telescope that was installed in the main campus of the University of Baghdad in Jadiriyah. Radio telescopes, in general, offer a wide range of applications in radio astronomy, which are usually used to detect the neutral hydrogen emission line at a wavelength of 21 cm. One of the key applications of BURT is to observe the Milky Way galaxy and to determine its rotation curve. However, performing such observations requires accurate determination of the appropriate observing time as well as the coordinates. This paper focuses on how the observing time and coordinates are calculated correctly and accurately.  The horizontal coordinate that corresponds to the galactic coor

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Journal Of Science
CFIA-ISNAG fluorimeter for the Determination of Bromhexine-HCl in Drugs via the Measurement Scattered Light at ± 90˚
...Show More Authors

A precise, simple, and accurate continuous flow injection technique was used for the instantaneous estimation of bromhexine hydrochloride (BH-HCl) in tablet dosage form. The chemical and physical parameters of the reaction of BH-HCl with tetraphenylborate to produce a yellowish-white precipitate were determined using an ISNAG fluorimeter analyzer and diverging light at 90°. The calibration curve for BH-HCl was linear with correlation coefficients of 0.9994 and linearity percentage r2% = 99.87 over a concentration range of 0.01-20 mmol/L, L.O.D = 0.3610 µg/125µL (0.007 mmol/L), and RSD% less than 0.3% for 3 and 13 mmol/L (five replicates). This approach was efficiently used to estimate the levels of BH-HCl in two distinct pharmaceutica

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Mon Jun 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
The possibility of Using the Low-Cost External Antenna with Smartphone for Accurate Surveying Applications by RTX Technology
...Show More Authors
Abstract<p>Real Time Extended (RTX) technology works to take advantage of real-time data comes from the global network of tracking stations together with inventor locating and compression algorithms to calculate and relaying the orbit of satellite, satellite atomic clock, and any other systems corrections to the receivers, which lead to real-time correction with high accuracy. These corrections will be transferred to the receiver antenna by satellite (where coverage is available) and by IP (Internet Protocol) for the rest of world to provide the accurate location on the screen of smartphone or tablet by using specific software. The purpose of this study was to assess the accuracy of Global Navig</p> ... Show More
View Publication Preview PDF
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Tue Dec 13 2022
Journal Name
Journal Of The College Of Languages (jcl)
A Contrastive- Acoustic Study of Jacqueline Kennedy and the Actress Natalie Portman’s Voice Qualities in the Film” Jacki”.
...Show More Authors

As performers in a social world, we communicate with other people by sharing information on many different levels. Each utterance includes linguistic information and conveys much information about the speaker’s identity. Variation in voice quality indexes information about the speaker and marks the speaker’s identity as a unique individual. The present study aims to validate the belief that each individual has an inalienable voice print that can’t be imitated. The study verifies that, even the more similar personality between two individuals, or the close position in society the variance is voice quality. The acoustic analysis is performed via analysing the acoustic parameters namely: the fundamental frequency, amplitude, inten

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Study the spectroscopic characteristics of Rhodamine B Dye in Ethanol and Methanol mixture and Calculation the Quantum Efficiency
...Show More Authors

The effect of ethanol and methanol solvent, and their mixture has been studied on the absorption and fluorescence spectra of laser dye Rhodamine B at concentration of (10-4) Molar at room temperature. The molar absorption coefficient has been determined for mixture which was (3.223) at wave number (18181.8 cm-1), Also the Quantum Efficiency of the two solvents (ethanol and methanol) and their mixture have been calculated ,which was for mixture spectrum (38.94%) and it was larger comparing with other and solvents. The characteristics of spectrum has been determined by calculating (??) of absorption spectrum for the solvents and its mixture at maximum wave number ( ) cm-1 depending on solvent polarity and the transitions between molecular ene

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Jul 01 2016
Journal Name
Infection And Immunity
The Periodontal Pathogen Porphyromonas gingivalis Preferentially Interacts with Oral Epithelial Cells in S Phase of the Cell Cycle
...Show More Authors
ABSTRACT<p> <named-content content-type="genus-species">Porphyromonas gingivalis</named-content> , a key periodontal pathogen, is capable of invading a variety of cells, including oral keratinocytes, by exploiting host cell receptors, including alpha-5 beta-1 (α5β1) integrin. Previous studies have shown that <named-content content-type="genus-species">P. gingivalis</named-content> accelerates the cell cycle and prevents apoptosis of host cells, but it is not known whether the cell cycle phases influence bacterium-cell interactions. The cell cycle distribution of oral keratinocytes was characterized by flow cytometry and BrdU (5-bro</p> ... Show More
View Publication
Scopus (11)
Crossref (12)
Scopus Clarivate Crossref
Publication Date
Thu Jul 01 2021
Journal Name
Iraqi Journal Of Science
Predicting the Depositional Environments of Mishrif Formation from Seismic Isopach Map in the Dujaila Oil Field, Southeast-Iraq:
...Show More Authors

In this paper, we attempt to predict the depositional environments with associated lithofacies of the main reservoir of the late Cretaceous Mishrif carbonate Formation, depending on the analysis of the created seismic isopach map by integrating seismic and well data. The isopach map was created from a 3D-seismic reflection survey carried out at the Dujaila oil field in southeastern Iraq, which is of an area of 602.26 Km2, and integrated with the data of the two explored wells. Based on the interpretation of the seismic isopach map, the diagram of the 3D-depositional environment model of Mishrif Formation was constructed. It showed three distinguished depositional environments, which were graduated from a back reef lithofacies of a shallo

... Show More
View Publication Preview PDF
Scopus (9)
Crossref (4)
Scopus Crossref
Publication Date
Fri Sep 01 2017
Journal Name
2017 9th Computer Science And Electronic Engineering (ceec)
Modelling the power cost and trade-off of live migration the virtual machines in cloud-radio access networks
...Show More Authors

View Publication
Crossref (1)
Scopus Crossref
Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Hard Chromium Electroplating and Improvement the Properties by the Thermo Chemical Treatments (Solid Carburizing) of Low Carbon Steel
...Show More Authors

In this research the hard chromium electroplating process, which is one of the common methods of overlay coating was used, by using chromium acid as source of chromium and sulphuric acid as catalyst since the ratio between chromic acid and sulphuric acid is (100 : 1) consequently. Plating process was made by applying current of density (40 Amp / dm2) and the range of solution temperature was (50 – 55oC) with different time periods (1-5 hr). A  low carbon steel type (Ck15) was used as substrate for hard chromium electroplating. Solid carburization was carried out for hard chromium plating specimen at temperature (925oC) with time duration (2 hr) to be followed with quenching and tempering

... Show More
View Publication Preview PDF