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تأثير القدرة الإدارية في إستدامة الأرباح المحاسبية: بالتطبيق على عينة من شركات القطاع الصناعي المدرجة في سوق العراق للأوراق المالية
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The research aims to measure the impact of managerial ability on income persistence for the industrial sector companies listed in the Iraqi Stock Exchange. The managers of these companies have managerial ability that may have an impact on achieving their objectives, setting their future policies and investing opportunities. Which may be reflected in many areas, including the level of profitability achieved and the possibility of continuity or sustainability? A model was used to measure managerial ability as well as a model to measure the income persistence in order to determine the relationship between them, The researchers found the absence of a statistically significant between managerial ability and the income persistence, which requires companies to attract executives with excellent managerial abilities Through the adoption of an appropriate mechanism in the field of recruitment, as well as strengthening the necessary procedures in the area of ​​ compensation and try to link the compensation to achieve the profits in a manner that motivates managers to maximize income and increase their Compensation and achieve the interests of the stakeholders.

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Selective Counseling Program in Modifying the Irrational Thoughts That Cause Anger in a Sample of Female Teachers in Different Educational Stages
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The research seeks to identify the effectiveness of a selective program in modifying irrational thinking that causes anger among an important class of societies in general. namely teachers. Specifically female teachers because of the pressures they suffer because of the nature of this profession. It may develop into anger outburst, which may cause irrational thinking arose as a result of the different situations they are going through. The sample of the program consisted of (12) teachers in Egypt, from different educational sectors. The researcher intended to clarify the emotion of anger and the irrational thoughts associated with it and the contribution of the selective counseling program in modifying those irrational thinking. This was

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تحليل العلاقة بين تحسين الأداء المالي للمصارف و جذب الودائع: بحث تطبيقي في عينة من المصارف العراقية الخاصة
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The banking performance and deposits attraction are considered to be of great importance in banks management, also the banking  performance is one of the indications that measure the ability of satisfying and full fill the banks  goals and the range of approach and move away from those goals, Also there are some important factors that affects on deposits, such as financial performance ,The aim of the research is to measure and analyses the banking performance and showing its effective impact and its relation in attracting deposits.

For the satisfaction of the research goals a smple was selected from the Iraqi banks which represented in five private banks were their data been analyzed between the periods 2009 to 2013 ,th

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Relationship between the Strategies of E-marketing mix and Marketing Effectiveness of the Palestinian Small Business Industrial Organizations in the City of Hebron
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In the city of Hebron, small business industrial organizations face a major challenge related to its ability to reach, attract and sustain a sufficient number of customers in order to ensure its continuity and sustainability. The research problem is summarized in an attempt to reveal how the e-marketing could improve and support the marketing effectiveness of small business industrial organizations in the city of Hebron/Palestine. The importance of this research stems from the fact that it addresses a new knowledge branch of the field of marketing, which is electronic marketing for small business organizations, and the fact that the research highlights appropriate marketing solutions for these organizations in light of the Intern

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Publication Date
Tue Sep 04 2018
Journal Name
Al-khwarizmi Engineering Journal
Effect of Carburization Parameters on Hardness of Carburized Steel Using MOORA Approach
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In this research, (MOORA) approach based– Taguchi design was used to convert the multi-performance problem into a single-performance problem for nine experiments which built (Taguchi (L9) orthogonal array) for carburization operation. The main variables that had a great effect on carburizing operation are carburization temperature (oC), carburization time (hrs.) and tempering temperature (oC). This study was also focused on calculating the amount of carbon penetration, the value of hardness and optimal values obtained during the optimization by Taguchi approach and MOORA method for multiple parameters. In this study, the carburization process was done in temperature between (850 to 950 ᵒC) for 2 to 6

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Publication Date
Sun Nov 01 2020
Journal Name
Iraqi Journal Of Laser
The Effect of the Concentration of Colloidal Silver Nanoparticles on Optical Limiting Reliability
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The effect of the concentration of the colloidal nanomaterial on their optical limiting behavior is reported in this paper. The colloids of sliver nanoparticles in deionized water were chemically prepared for the two concentrations (31 ppm and 11ppm). Two cw lasers (473 nm Blue DPSS laser and 532 nm Nd:YAG laser) are used to compare the optical limiting performance for the samples. UV–visible spectrophotometer, transmission electron microscope (TEM) and Fourier Transformation Infrared Spectrometer (FTIR) were used to obtain the characteristics of the sample. The nonlinear refractive index was calculated to be in the order of 10-9 cm2/W. The results demonstrate that the observed limiting response is significant for 532nm. In addition, t

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analyzing impact of competitive dimensions on the efficiency of e-learning: دراسه استطلاعيه
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The aim of this research is to diagnose the impact of competitive dimensions represented by quality, cost, time, flexibility on the efficiency of e-learning, The research adopted the descriptive analytical method by identifying the impact of these dimensions on the efficiency of e-learning, as well as the use of the statistical method for the purpose of eliciting results. The research concluded that there is an impact of the competitive dimensions on the efficiency of e-learning, as it has been proven that the special models for each of the research hypotheses are statistically significant and at a level of significance of 5%, and that each of these dimensions has a positive impact on the dependent variable, and the research recommended

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect of Hydrolysis Variables on the Production of Soya Proteins Hydrolysis
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This study was conducted to determine the effects of concentration of hydrochloric acids, temperature, and time on the hydrolysis of soya proteins (defatted soya flour) by determining the value of total protein nitrogen  concentration, and amino nitrogen concentration of protein, peptides, and amino acids, and then calculated the hydrolysis rate of proteins.

        The variables of the conditions of hydrolysis process was achieved in this study with the following range value of tests parameter:

  • Concentration of HCl solution ranged between 1-7 N,
  • Hydrolysis temperature ranged between 35-95 °C, and
  • The time of hydroly

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Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The effect of gender diversity of board directors and accounting conservatism on firm value
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The study aims to investigate the relationship between the gender diversity of board director, the accounting conservatism and firm value in Iraqi firms. The sample was represented by 30 Iraqi firms listed on the Iraqi market over the period 2017. The research was based on the main hypothesis that gender diversity has a positive relationship with conservatism and firm value, that conservatism as an intermediate variable will enhance the positive relationship between gender diversity and firm value. The study reached results that support the research hypotheses. The appointment of females to the board helps improve the provision of conservative accounting information and avoids overstate when reporting earnings. Based on these res

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Effect of some air pollutants (sticking minutes and lead) on human health
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Air pollution is one of the complex problems plaguing the environment at the present time
as a result of many liberation of gases, vapors and fumes of fuels and chemicals resulting
from industrial activities . It should be noted that there are some elements of the heavy
(Heavy Metals), including toxic in the air, with different concentrations in the air depending
on the nature of the area, for example be in rural areas is lower than in cities or industrial
areas as measured parts million (ppm ) or parts per billion (ppb). Some of these important
elements in the physiological processes and enzymatic organisms but become toxic and
Qatlhand-increase Tercisahaan the permissible limits Bhave nature ,The air contaminant

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Effect of Magnesium Addition on Corrosion Resistance of Aluminum -17%Silicon Alloy
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The electrochemical behavior of Al-17%Si alloy is investigated in 3.5wt% NaCl solution. Many alloys with addition of the different wt% magnesium metal of  1wt%, 2%, 3wt% ,4.5wt% ,and 9wt% were prepared by gravity die casting . The microstructures of prepared alloys were examined by optical and SEM microscopes. Corrosion behavior was investigated by using potentiostat instrument under static potentials test and corrosion current was recorded to determine corrosion resistance of all prepared samples. It was found that the addition of Mg metal improves the corrosion resistance of Al-17%Si alloy in 3.5%NaCl solution. The alloy containing 1%Mg shows less corrosion rate than the others while the alloys containing 4.5%Mg, 9%Mg content have

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