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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 Mar 31 2013
Journal Name
European Scientific Journal, Esj
EFFECT OF SALT CONTENT ON TOTAL AND MATRIC SUCTION OF UNSATURATED SOILS
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Soils located above the groundwater table are generally unsaturated and possess negative pore-water pressures. A soil-water characteristic curve (SWCC) that relates the water content of a soil to matric suction is an important relationship for the unsaturated soil mechanics. The SWCC essentially shows the ability of an unsaturated soil to retain water under various matric suctions. The filter paper method is a soil suction measurement technique. Soil suction is one of the most important parameters describing the moisture condition of unsaturated soils. The measurement of soil suction is crucial for applying the theories of the engineering behavior of unsaturated soils.In this paper, three soil samples were collected from three sites within

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Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
Influence of MHD on Some Oscillating Motions of a Fractional Burgers' Fluid
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This paper presents a study for the influence of magnetohydrodynamic (MHD) on the oscillating flows of fractional Burgers’ fluid. The fractional calculus approach in the constitutive relationship model is introduced and a fractional Burgers’ model is built. The exact solution of the oscillating motions of a fractional Burgers’ fluid due to cosine and sine oscillations of an infinite flat plate are established with the help of integral transforms (Fourier sine and Laplace transforms). The expressions for the velocity field and the resulting shear stress that have been obtained, presented under integral and series form in terms of the generalized Mittag-Leffler function, satisfy all imposed initial and boundary conditions. Finall

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Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
Effect Of Chlorothalonil On Some Cytogenetic Parameters Of Human Peripheral Blood Lymphocytes
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The study aimed to investigate the effect of fungicides chlorothalonil at different concentrations ( 0.1 , 0.5 , 5 , 25 , 50 ) × 10 - 5 M on some cytogenetic parameters of human peripheral blood lymphocytes . The genotoxicity parameters were estimated by the number of chromosomal aberrations (CAs) and their types and by estimating the induced micronuclei (Mn) . Cytotoxic effect recorded by estimating the mitotic index (MI) . Results revealed that the fungicide increased the CAs in dose – response pattern with positive correlation coefficient ( r = + 0.964) , there was a significant differences among the concentrations (P<0.01) . The major CAs records chromosomal breakage at concentrations. 0.5 , 5 , 25 , and 50 , while the lowest concen

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Publication Date
Wed May 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effects of Licorice Extract on Sperm Motility of Chilled Stored Ram Semen
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  This study was designed to investigate the effects of licorice extract (Glycyrrhiza glabra L.) addition to semen diluters on ram sperm progressive motility during storage at 5 ËšC for 72 h. Semen was collected from 3 proven Awassi rams. Licorice extract powder was added at levels of 1, 5, 10, 50 and 100 µg per ml. of diluter. Diluter containing no licorice extracts served as control (0).Progressive motility was estimated subjectively after dilution (0h), and at 24, 48, and 72 h of storage. The experiment was replicated 2 times with egg yolk-tris (EYT) diluter and 2 times with yolk- glucose-citrate diluter. Progressive motility increased significantly (p < 0.01) in levels of licorice extract 1, 5, 10, 50 and 100 µg / ml

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Publication Date
Tue Jun 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sciences
Effect of phosphorous and amino acid on growth and yield of pea
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Publication Date
Thu Aug 17 2017
Journal Name
Engineering And Technology Journal
Effect of Laser Surface Melting on Chromium Carbide of 304 Stainless Steels
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SKF Sami I. Jafar, Mohammad J. Kadhim, Engineering and Technology Journal, 2018 - Cited by 4

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Publication Date
Wed Jun 01 2022
Journal Name
Civil And Environmental Engineering
Effect of Alkali - Activated Natural Pozzolan on Mechanical Properties of Geopolymer Concrete
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Abstract<p>As an alternative to Ordinary Portland Cement (OPC), the alkali-activated binders have been developed with better technical characteristics and more extended durability. The Alkali-Activated Iraqi Natural Pozzolans (AANP) could produce geopolymer cementation building materials and make them ecologically acceptable. The primary advantage of geopolymer cement is that it has a lower environmental effect that contributes to it. The engineering characteristics of geopolymer concrete produced using activated Iraqi natural Pozzolan are summarized in this research. The mechanical properties, modulus of elasticity, and ultrasonic pulse velocity of various concrete mixes were determined via exp</p> ... Show More
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Publication Date
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
Influence of substrate temperature on structural and optical properties of SnO2 films
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Tin Oxide (SnO2) films have been deposited by spray pyrolysis technique at different substrate temperatures. The effects of substrate temperature on the structural, optical and electrical properties of SnO2 films have been investigated. The XRD result shows a polycrystalline structure for SnO2 films at substrate temperature of 673K. The thickness of the deposited film was of the order of 200 nm measured by Toulansky method. The energy gap increases from 2.58eV to 3.59 eV when substrate temperature increases from 473K to 673K .Electrical conductivity is 4.8*10-7(.cm)-1 for sample deposited at 473K while it increases to 8.7*10-3 when the film is deposited at 673K

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Publication Date
Tue Dec 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of operation conditions on Catalytic Oxidation of Phenol in Aqueous Solution
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This work was conducted to study the oxidation of phenol in aqueous solution using copper based catalyst with zinc as promoter and different carrier, i.e. γ-Alumina and silica. These catalysts were prepared by impregnation method.
The effect of catalyst composition, pH (5.6-9), phenol to catalyst concentration ratio (2-0.5), air feed rate (30-50) ml/s, stirring speed (400-800) rpm, and temperature (80-100) °C were examined in order to find the best conditions for phenol conversion.
The best operating conditions which lead to maximum phenol conversion (73.1%) are : 7.5 pH, 4/6 phenol to catalyst concentration, 40 ml/s air feed rate, 600 rpm stirring speed, and 100 °C reaction temperature. The reaction involved an induction period

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Publication Date
Wed Sep 01 2021
Journal Name
Iraqi Journal Of Physics
Effect of π-conjugated molecules on electronics properties of benzene-diamine derivatives
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The present work shows a theoretical results that have been used the functional Hybrid of three parameters Lee-Yang-Parr (B3LYP) of the quantum mechanical approach for density functional theory with (Spanish Initiative for Electronic Simulations with Thousands of Atoms) SIESTA code. All calculations were carried out employing the used method at the Gaussian 09 package of programs. It was reported the main point for research on dominance of the bandgap of elongated pi-conjugated molecules by using different chemical groups replacing hydrogen atom in the most molecules that used in this work. The side groups creates another factor that controls the value of the band gap. The dihedral angle between the two pheny

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