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Activating Financial Performance Measures On The Basis Of Value And Its Reflection On Companies Performance Under The Governance: An Applied Study On A sample Of Companies Listed In the Iraqi Stock Exchange
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Increased attention to corporate governance with the increasing need for investors and other parties in the Iraqi market for securities of the information credible and confidence and greater transparency in the disclosure as well as the systems of governance lead to raise the value of the company and that by reducing the cost of capital and reduce the cost of financing, as well as that there are indications modern measurement can be adopted by the Iraqi market for securities for the purpose of evaluating the performance of listed companies and then raise their value.

   The research problem is that there is no framework or structure of the legal and local rules for the application of corporate governance in Iraq obliges listed companies which applied as well as that of the Iraqi market for securities depends style financial analysis of the traditional evaluation of the performance of listed companies and the failure to adopt indicators modern and built on the basis of value.

   The research aims to develop a proposal for a specimen guide corporate governance to strengthen the companies' efforts to improve its financial performance . And the application of financial performance metrics on the basis of value creation . For the purpose of addressing the problem of the lack of a window or a legal structure and local rules for the application of corporate governance in Iraq require companies to contribute to its implementation , which is reflected in the breach in the levels of financial performance and achieve the desired goals and the mouthpiece of the financial performance, based on the value in order to protect companies and stakeholders , capital and all parties dealing with the company as well as that of the Iraqi market for securities depends style financial analysis of the traditional evaluation of the performance of listed companies and the failure to adopt indicators modern and built on the basis of value and thus raise the level of the economy in Iraq , and the adoption of existing investors and prospective on these indicators in the investment and the purchase of shares of these companies .

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Engineering
Fabrication of Copper-Graphite MMCs Using Powder Metallurgy Technique
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Copper, and its, alloys and composites (being the matrix), are broadly used in the electronic as well as bearing materials due to the excellent thermal and electrical conductivities it has.

In this study, powder metallurgy technique was used for the production of copper graphite composite with three volume perc ent of graphite.  Processing parameters selected is (900) °C sintering temperature and (90) minutes holding time for samples that were heated in an inert atmosphere (argon gas). Wear test results showed a pronounced improvement in wear resistance as the percent of graphite increased which acts as solid lubricant (where wear rate was decreased by about 88% as compared with pure Cu). Microhardness and

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Publication Date
Fri May 01 2015
Journal Name
Journal Of Engineering
Strength Improvement of Clay Soil by Using Stone Powder
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Soil stabilization with stone powder is a good solution for the construction of subgrade for road way and railway lines, especially under the platforms and mostly in transition zones between embankments and rigid structures, where the mechanical properties of supporting soils are very influential. Stone powder often has a unique composition which justifies the need for research to study the feasibility of using this stone powder type for ground improvement applications. This paper presents results from a comprehensive laboratory study carried out to investigate the feasibility of using stone powder for improvement of engineering properties of clays.

The stone powder contains bassanite (CaSO4. ½ H

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Publication Date
Tue Dec 16 2008
Journal Name
Iraqi Journal Of Laser
Primary Diagnosis of Abnormal Urine via Auto Fluorescence Process
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The main objective of this study is to determine the suitable excitation wavelengths for
urine components reaching to select the suitable lasers to execute the auto fluorescence due to their
high intensities. The auto fluorescence was measured at 305, 325 and 350 nm excitation wavelengths
for eleven urine samples which were also analyzed by conventional methods (chemical and
microscopic examination). Data manipulation using Matlab package programming language showed
that urine sample with normal chemical and biological components have emission peaks which are
different from the infected urine samples. Despite the complexity of the composition of urine,
fluorescence maxima can be observed. Most likely, the peaks obser

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Publication Date
Sun Feb 09 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Vertical analysis of patients with late lower arch crowding
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Background: Because of many factors play a role in the developing of late lower arch crowding, therefore the objective of the current study is to do vertical analysis for subjects with late lower dental arch crowding. The conducted study is the first attempt to do vertical analysis for Iraqi subjects with late lower arch crowding to see if there is a vertical discrepancy in such patients. Subjects and methods: Eighty subjects were selected according to certain inclusion criteria from patients attending the Orthodontic Department in the College of Dentistry, Baghdad University, patients ranged between 18-25 years old. The 80 patients were divided into two groups (crowding and normal), 40 patients each (20 males and 20 females). A study cast

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Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Stability of Back Propagation Training Algorithm for Neural Networks
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In this paper, we derive and prove the stability bounds of the momentum coefficient µ and the learning rate ? of the back propagation updating rule in Artificial Neural Networks .The theoretical upper bound of learning rate ? is derived and its practical approximation is obtained

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Publication Date
Thu Apr 28 2022
Journal Name
Iraqi Journal Of Science
Genotyping of Klebsiella spp. isolated from different clinical sources
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A total of 172 clinical were obtained over 6 months. Klebsiella spp. was detected in 58 (33.7%) samples with a high percentage 29 (50%) in urine in female and low percentage 1(1.7%) in pus and burn swabs in male, and the vaginal swab was 1(1.7%). The female to male ratio was 3.1:1. PCR detection showed that 51(87.93%) out of 58 produce 108 bp. product with rpoB specific primer that represented K. pneumonia. Whereas 7(12.07%) showed PCR product with 343 bp by K. oxytoca specific primer (peh X), furthermore, the sequences of two selected isolates showed that the species related to K. oxytoca strain CAV1335, and to K. oxytoca strain CAV1374. Five selected isolates were re-tested by the gyr A primer, all were showed specific band product wit

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Analysis of Burial History for Mesopotamian basin, southern Iraq
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In this study, different oil fields in Mesopotamian basin, southern Iraq (Siba, Zubair, Nahr - Umr, Majnoon, Halfaya, Kumait, and Amara) were selected for studying burial history. PetroMod software 1D was used for basin constructing and to evaluate burial history of the basin. Results showed that in the upper Jurassic to the Recent, Mesopotamian Basin exhibited a complex subsidence history over a period of about 152 Ma.There are different periods of subsidence: high, moderate, and slow. High subsidence occurred at upper Jurassic- mid Cretaceous and at Miocene due to Tectonic subsidence. Slow subsidence occurred at upper Cretaceous and moderate subsidence at Paleogene. In the upper Jurassic, rapid subsidence is driven under the effect of

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Publication Date
Fri Apr 30 2021
Journal Name
Al-kindy College Medical Journal
Otolarygological Manifestations of Patients with Confirmed Covid-19 Infection
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Background: the coronavirus leads to upper respiratory tract-associated manifestations like nasal congestion, sore throat, and smell disorder

Objectives: To reveal the impact of COVID-19 pandemic on otolaryngology symptoms using our daily medical practice.

Subject and Methods: A cross-sectional study that was carried on in the isolation wards at Al-Kindy and Al-Nu’man Teaching Hospitals during three months from the 1st of Jun. till the end of Aug. 2020. It included 1270 patients who were diagnosed with COVID-19 infection seen in the ENT consultation clinic and admitted to the isolation wards.

Results: Otolaryngological manifestations were shown

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Publication Date
Wed Apr 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Calculations of Gabor Lens Having Two Glaser Field Distributions
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     The present computational work is focused on investigating some properties of Gabor lens. The Gabor lens under consideration consists of two fields, electrostatic and magnetic. The Glaser field model is assumed to represent each field along the optical axis. Under zero magnification condition the trajectory of charged particles along the axis of Gabor lens has been computed. The results have shown that a lens of short focal length and hence high refractive power can be achieved

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Publication Date
Sat Feb 26 2022
Journal Name
Iraqi Journal Of Science
Idempotent Divisor Graph of Commutative Ring: Idempotent Divisor Graph
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     This work aims to introduce and to study a new kind of divisor graph which is  called idempotent divisor graph, and it is  denoted by . Two non-zero distinct vertices v1 and v2 are adjacent if and only if , for some non-unit idempotent element . We establish some fundamental properties of ,  as well as it’s connection with . We also study planarity of this graph.

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