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Measuring the impact of internal governance mechanisms on the quality of financial reports
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Abstract:

                The research aims to define the theoretical framework for corporate governance and its mechanisms and shed light on corporate governance in Iraq as well as the theoretical framework for the quality of financial reports and their relationship and the role of corporate governance in activating them. A commercial bank as a sample for the research, and a survey list was prepared to show the extent to which the research sample banks are committed to applying internal governance mechanisms. imposed on them by the local environment, which leads to improving the quality of financial reports for these banks.

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Publication Date
Sun Jul 02 2023
Journal Name
Iraqi Journal Of Science
Determination of Optimal Conditions for the Production of Laccase Enzyme by Local Isolate of Bacillus sp.
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Fifty isolates of Bacillus sp. were subjected to the first and second screening to detect the ability to produce laccase enzyme and select the highest ones production of laccase on Petri plates containing nutrient agar supplemented with Cu2+.
Syringaldazine was used as an indicator and substrate for the determination of laccase activity. Three isolates, which consumed less time to developed pink color were tested for the production of laccase quantitatively. The effective isolate B16 with significant amounts of laccase 1.84 unit /ml was selected for laccase study.
The optimization studies revealed that the maximum laccase production was achieved when the production medium was at the following conditions: 5 days of incubation, tempe

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Publication Date
Sat Jan 01 2022
Journal Name
Iraqi Journal Of Science
Determination of Magnitudes and Orientation of the Paleostress of Bekhme Structure in Shaqlawa area, Northerneastern Iraq
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This study presents determination of the paleostress magnitudes and orientation of Bekhme Structure in Shaqlawa area northeastern Iraq. Paleostress Analysis of slip-fault measurements is performed using Right dihedral, Lisle diagram and Mohr Circles methods. Depending on Mohr Circles, Bott law and vertical thickness, the magnitudes of the paleostress at the time of the tectonic activity were determined. Firstly, Georient Software was used to estimate the orientation of the paleostresses (σ1, σ2 and σ3). Secondly, using the rupture –friction law, taking into account depth of the overburden and the vertical stress (σv) was calculated to determine the magnitude of the paleostresses (σ1=4500 bars, σ2=1

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Publication Date
Tue Jan 01 2019
Journal Name
Plant Archives
Using the foreign trade elasticities in policy of demand of imports of agricultural products in Iraq
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Publication Date
Wed Dec 01 2021
Journal Name
Iraqi Journal Of Science
Study the Toxic Effect of Different Doses of Duprost in Liver and Blood of Albino Mice
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The aim of this study is to investigate the effect of different doses of Duprost in the liver and blood of albino mice. The current study included twenty one albino mice, obtained and grouped into 3 groups: control (3 mice), acute group (12 mice) and chronic group (6 mice). The acute group was subdivided into 4 groups and each group of 3mice, was given a lonely oral dose of (0.25ml, 0.15ml, 0.1 ml and 0.05ml respectively) for 24 hours. Whereas the third group was subdivided into 2 groups and each set was given a daily dose of (0.15ml and 0.05 ml respectively) for 30 days. After the mentioned periods, blood samples from each animal were taken for blood analysis. Then, the mice of all groups were sacrificed and the livers were removed, pro

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Publication Date
Sat Feb 01 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the stress concentration of different incisal ridge preparations of porcelain veneers (Finite element analysis)
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Background: Porcelain veneers are under a great deal of stress which may lead to clinical failure as fracture or dettachment. This study examined whether different finishing lines and lingual shoulder preparations in the incisal area of the maxillary central incisor affect the bond of the porcelain veneers. Materials and methods: A two- dimensional finite element model was made. Location and magnitude of maximum Von Mises stresses were calculated in porcelain veneer. Six types of preparations were drawn as:incisal overlap of 0.5mm, 1mm and 1.5mm depth and lingual shoulder, and incisal overlap of 0.5mm, 1mm and 1.5mm depth without shoulder preparation. Results: Stress formation is maximum in the incisal edge region. All the lingual shoulder

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Cranio-maxillofacial Surgery
Assessment of regional asymmetry of the face before and after surgical correction of unilateral cleft lip
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Publication Date
Tue Jul 12 2022
Journal Name
Proceedings Of Seventh International Congress On Information And Communication Technology
Identification of Key Criteria of Selecting the Delivery System and Type of Contract in Construction Projects
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Publication Date
Sun Nov 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
First Occurrence of the Crustacean Ergasilus ogawai from Gills of Four Species of Fishes in Iraq
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For the first time in Iraq, the crustacean Ergasilus ogawai Kabata,

1992 was recorded from the gills of Silurus triostegus, Mastacembelus mastacembelus, Mystus pelusius and Acanthopagrus latus out of 12 fish species caught from Garmat Ali river north of Basrah city during the period from September 1999 till August 2000. The percentage incidence of infestations of these four fish species were 98.9%, 100%,

49.6% and 71.4% while the intensity of infestations were 417, 81.8,

3.4 and 2, respectively. No significant differences in infestations of

male and female hosts  with this crustacean were detected.

 

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Publication Date
Fri Apr 30 2021
Journal Name
Iraqi Journal Of Science
Determination of Magnitudes and Orientation of the Paleostress of Bekhme Structure in Shaqlawa area, Northerneastern Iraq
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This study presents the determination of the paleostress magnitudes and orientation of Bekhme Structure in Shaqlawa area, northeastern Iraq. Paleostress analysis of slip-fault measurements is performed using Right dihedral, Lisle diagram, and Mohr Circles methods. Depending on Mohr Circles, Bott law, and vertical thickness, the magnitudes of the paleostress at the time of the tectonic activity were determined. Firstly, Georient Software was used to estimate the orientation of the paleostresses (σ1, σ2, and σ3). Secondly, using the rupture –friction law, taking into account the depth of the overburden and the vertical stress (σv),the magnitudes of the paleostresses were calculated (σ1=4500 bars, σ2=1900 bars and σ3=700 bars). &nb

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Publication Date
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of using Project - Based Learning method in development intensive reading skills at middle school students
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The purpose of this research is to identify the effect of the use of project-based learning in the development of intensive reading skills at middle school students. The experimental design was chosen from one group to suit the nature of the research and its objectives. The research group consisted of 35 students. For the purpose of the research, the following materials and tools were prepared: (List of intensive reading skills, intensive reading skills test, teacher's guide, student book). The results of the study showed that there were statistically significant differences at (0.05) in favor of the post-test performance of intensive reading skills. The statistical analysis also showed that the project-based learning approach has a high

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