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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
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Preoperative Psycho-educational Program on Stress of Cardiac Surgery Patients
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Objective: The study aimed to determine the effectiveness of preoperative psycho - education al
program on cardiac surgery patients information and their level of stress. And find out the differences
in the Psycho educational
program with regard to patients demographic characteristics such as age and gender.
Methodology Aquazi-experimental study was carried out to determine the effectiveness of
preoperative education program on stress for cardiac surgery patients in Baghdad city from the 28th of
March, 2010 , to 19th of September ,2011.
The preoperative psycho - educational program, as well as the questionnaire was constructed as a tool of
data collection for the purpose of the study. Purposive (non probability) s

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Publication Date
Wed Jun 26 2019
Journal Name
Iraqi Journal Of Science
Influence of WS2 Nanoparticles Lubricants on Physical Characteristics of Wrought Aluminium Alloys
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The present study considers an influence of WS2 nanoparticles lubricants on physical characteristics of wrought Aluminium alloys. It is investigated parameters-performance relationship via tribological pin-on-disc tests, the pin is made of Aluminium alloys and the disk is made of AISI.1045, and the humidity was 70%. Oils with WS2 nanoparticles and without them reveal the loss rate of wear. In this study, the coefficient of friction (CoF) is reduced from 0.27 to 0.22 and the wear rate decreased from 0.128 x 10-6 Nm-1 to 0.107 x 10-6 Nm-1 at a load of 20 N. All worn surfaces were typically three types in wear mechanisms such as adhesive, abrasive, and oxidative wear. In addi

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Publication Date
Tue Sep 01 2020
Journal Name
Journal Of Engineering
Experimental and Theoretical Determination of Settlement of Shallow Footing on Liquefiable Soil
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A high settlement may take place in shallow footing when resting on liquefiable soil if subjected to earthquake loading. In this study, a series of shaking table tests were carried out for shallow footing resting on sand soil. The input motion is three earthquake loadings (0.05g, 0.1g, and 0.2g). The study includes a reviewing of theoretical equations (available in literatures), which estimating settlement of footings due to earthquake loading, calibration, and verification of these equations with data from the shaking table test for improved soil by grouting and unimproved soil. It is worthy to note that the grouting materials considered in this study are the Bentonite and CKD slurries. A modification to the seismic set

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Publication Date
Tue Jan 30 2024
Journal Name
Iraqi Journal Of Science
Inhibitory Effects of Biosynthesized Copper Nanoparticles on Biofilm Formation of Proteus mirabilis
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     This study aimed to explore whether green synthesized copper nanoparticles (CuNPs) can function as an anti-biofilm agent produced by P. mirabilis. The nanoparticles were synthesized from cells free extract of P. mirabilis. Characterization of biosynthesized copper nanoparticles was carried out to determine the chemical and physical properties of the product using atomic-force microscopy (AFM), transmission electron microscopy (TEM), field emission scanning electron microscopy (FESEM), X-ray diffraction (XRD) and UV-visible spectroscopy. The hexagonal structure was confirmed by XRD, size range was marked 13-19nm by TEM. FESEM was used to confirm the surface morphology. AFM analysis was used to reveal the roughne

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Publication Date
Sat Aug 28 2021
Journal Name
Journal Of Pharmaceutical Research International
Effect of Formulation Parameter on Dissolution Rate of Flurbiprofen Using Liquisolid Compact
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Attempts were made to improve solubility and the liquisolid technology dissolving of medication flurbiprofen. Liquisolid pill was developed utilizing transcutol-HP, polyethylene glycol 400, Avecil PH 102 carrier material and Aerosil 200 layer coating material. Suitable excipient amounts were determined to produce liquisolid powder using a mathematical model. On the other hand, flurbiprofen tablet with the identical composition, directly compressed, was manufactured for comparison without the addition of any unvolatile solvent. Both powder combination characterizations and after-compression tablets were evaluated. The pure drug and physical combination, and chosen liquisolid tablets were studied in order to exclude interacting with t

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Publication Date
Fri Dec 01 2023
Journal Name
Civil And Environmental Engineering
Influence of Different Factors on Permanent Deformation of Hot Asphalt Concrete Mixtures
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The performance of flexible pavements is significantly impacted by the permanent deformation (rutting) of asphalt pavements. Rutting shortens the pavement's useful service life and poses significant risks to those using the highway since it alters vehicle handling characteristics.. The aim of this research is to evaluate the permanent deformation of asphalt mixtures under different conditions,to achieve this aim 108 cylindrical specimens has been prepared and tested under repeated loading in uniaxial compression mode. Five factors were considered in this research, these factors represent the effect of environmental condition and traffic loading as well as mixture properties, they include testing temperature, loading condition (stress level

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Publication Date
Sat Sep 01 2018
Journal Name
International Journal Of Medical Research & Health Sciences
Effect of Silver-Zinc Zeolite Addition on Mechanical Properties of Maxillofacial Silicone
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Background: Deterioration of maxillofacial silicone properties due to microbial colonization is a common problem and leads to the replacement of the prosthesis. Incorporation of the antimicrobial agent into the silicone could be a solution. The purpose of this study was to evaluate the effect of silver-zinc zeolite addition on some mechanical properties of a maxillofacial silicone (VST-50). Materials and methods: Total 120 specimens were fabricated and divided into 3 groups: 40 specimens for tear strength test, 40 specimens for tensile and percentage of elongation tests and 40 specimens for Shore A hardness and surface roughness. Each group was divided into 4 subgroups according to the amount of zeolite added (0% “control”, 0.5%, 1% and

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Publication Date
Fri Mar 03 2017
Journal Name
Chalcogenide Letters
INFLUENCE OF HEAT TREATMENT ON SOME PHYSICAL PROPERTIES OF Zn0.9Sn0.1S THIN FILMS
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Publication Date
Fri Sep 15 2023
Journal Name
Bionatura
Effect of Freezing On Some Morphometric Features of Planiliza Abu ( Hekel,1843)
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The present study attempts to determine the effect of freezing for different periods on preserved bodies of fish in the laboratory to keep for the research and diagnosis of taxonomic studies and not for consumption. It also endeavors to identify the effect of freezing on some morphometric features of the preserved bodies of fishes. Planiliza abu fish were used to conduct the present study. Fish were frozen by regular freezing in the home refrigerator freezer with temperatures reaching four degrees centigrade below zero. Freezing time is distributed over four months; biometric measurements of frozen fish have been taken in these periods represented by body total length, Standard length, and Head length in centimeters using a ruler ve

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Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Journal Of Science
Application of q-Mittag-Leffer Function on Certain Subclasses of Analytic Functions
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The main objective of this paper is to introduce and study the generality differential operator involving the q-Mittag-Leffler function on certain subclasses of analytic functions.  Also, we  investigate the inclusion properties of these classes, by using the concept of subordination between analytic functions.

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