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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
Fri Oct 14 2016
Journal Name
Functional Pavement Design
Effect of different variables on asphalt mechanical properties
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Permanent deformation (rutting) of asphalt mixtures is one of the major forms of distress. Aggregate gradation is one of the most important factors affecting the permanent deformation of asphalt mixtures. Other variables are also important to understand their effects on the mixture such as temperature, binder content and compaction level. For this purpose 6 different aggregate gradations have been chosen and each one of them has been manufactured / tested with different variables. The results showed that at relatively low temperature there is little effect of aggregate packing on the permanent deformation. However, as the temperature increases the effect of gradation becomes apparent, in that the better the packing the better the resistance

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Publication Date
Thu Dec 23 2021
Journal Name
Iraqi Journal Of Science
Effect Of Nd:YAG Laser On Ants (Camponotus consobrinus)
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     The subject of biophysics is interdisciplinary and covers various fields of biology and physics. In this research the effect of some parameters of Nd:YAG laser on ants (Camponotus consobrinus) has been studied    . This includes the effect on its external shape, as well as the percentage of the killing rate obtained. A laser radiation  of  a wavelength (1.064 µm) with different  energies: (300, 320, 340, 360, 380 and 480 mJ) was used to irradiate ants  placed at a distance  of (10 cm) distance  from the laser source . The irradiation times were (15 and 20 sec) for each energy. The obtained results showed an increase in the rate of ant  mortality, as well

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Publication Date
Mon Apr 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On Solution of Nonlinear Singular Boundary Value Problem
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    This paper is devoted to the analysis of nonlinear singular boundary value problems for ordinary differential equations with a singularity of the different kind. We propose semi - analytic technique using two point osculatory interpolation to construct polynomial solution, and discussion behavior of the solution in the neighborhood of the singular points and its numerical approximation. Two examples are presented to demonstrate the applicability and efficiency of the methods. Finally, we discuss behavior of the solution in the neighborhood of the singularity point which appears to perform satisfactorily for singular problems.

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Publication Date
Mon May 15 2023
Journal Name
Iraqi Journal Of Science
Histopathological Effects of Cadmium Chloride on Barbus sharpeyi
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The present study including determined pathological changes in Barbus sharpeyi, as
well as description behavior and growth of bunni fish by used 180 fingerlings, Fish
were distributed randomly upon four treatments in addition to control group. First
treatment (T1) contained cadmium 0.093mg/L with changing water and added cadmium
continuously, the second treatment (T2) contained cadmium 0.093mg/L with changing
water without adding cadmium, third treatment (T3) contained cadmium 0.046mg/L
with changing water and adding cadmium continuously, fourth treatment (T4) contained
cadmium 0.046mg/L with changing water without adding cadmium. In order to estimate
LC50 used 120 fingerlings of fish B. sharpeyi, were exposed to

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Publication Date
Wed May 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Identification Of Gray Mold On Gerbera jamesonii Plants
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Obviously, within the years  2004, 2005, 2006, several infection cases of  damping – off ,leaves ,flowers ,buds and petioles blight ,stem canker ,crown rot have seen on (Gerbera jamesonii) plants in nurseries and appears  dirty white(brown) color mold at the first and then convert to gray color on the foliage. The studying is carried out in two locations in Baghdad city which are Palestine Street (Al-Khirat, Al-Zina nurseries) and Zaiyuna (Zainab, Zaiyuna, Baghdad nurseries). The isolation and diagnosis were identified the causal pathogen was Botrytis cinerea.The pathogenicity test was carried out with positive results were positive resulted.  The infections percentage on gerbera plants ranged in the studied nu

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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
On Right (σ,τ)- Derivation of Prime Rings
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Let R be a prime ring and δ a right (σ,τ)-derivation on R. In the present paper we will prove the following results:
First, suppose that R is a prime ring and I a non-zero ideal of R if δ acts as a homomorphism on I then δ=0 on R, and if δ acts an anti- homomorphism on I then either δ=0 on R or R is commutative.
Second, suppose that R is 2-torsion-free prime ring and J a non-zero Jordan ideal and a subring of R, if δ acts as a homomorphism on J then δ=0 on J, and if δ acts an anti- homomorphism on J then either δ=0 on J or J
Z(R).

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Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On Solution of Regular Singular Initial Value Problems
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    This paper devoted to the analysis of regular singular initial value problems for ordinary differential equations with a singularity of the first kind , we propose semi - analytic technique using two point osculatory interpolation to construct polynomial solution, and discussion behavior of the solution in the neighborhood of the regular singular points and its numerical approximation, two examples are presented to demonstrate the applicability and efficiency of the methods. Finally , we discuss behavior of the solution in the neighborhood of the singularity point which appears to perform satisfactorily for singular problems.

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Publication Date
Fri Jan 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On Antimagic Labeling for Some Families of Graphs
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Antimagic labeling of a graph  with  vertices and  edges is assigned the labels for its edges by some integers from the set , such that no two edges received the same label, and the weights of vertices of a graph  are pairwise distinct. Where the vertex-weights of a vertex  under this labeling is the sum of labels of all edges incident to this vertex, in this paper, we deal with the problem of finding vertex antimagic edge labeling for some special families of graphs called strong face graphs. We prove that vertex antimagic, edge labeling for strong face ladder graph , strong face wheel graph ,  strong face fan graph , strong face prism graph  and finally strong face friendship graph .

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Publication Date
Sun Apr 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis A Number of Amino Substitutions on Hexachlorocyclotriphosphazene
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(DPA)) 5Cl3N3(NAM)) and compound (2) (P5Cl3N3The preparation of compound (1) ((P ) of the reaction hexachlorocyclotriphosphazene (A) and 2(Bc)4Cl3N3and compound (3) ((P Nicotinamide (B), di phenylamine (C) and Benzocaine (D) at different rates and by the frared inIR -presence of triethylamine. The synthe sized compounds were characterized by FT P NMR spectrum. 31H,1 and spectrum

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Science
Some Properties of D-Operator on Hilbert Space
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In this paper, we introduce a new type of Drazin invertible operator on Hilbert spaces, which is called D-operator. Then, some properties of the class of D-operators are studied. We prove that the D-operator preserves the scalar product, the unitary equivalent property, the product and sum of two D-operators are not D-operator in general but the direct product and tenser product is also D-operator.

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