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The Role of Integrated Reporting in Reducing Information Asymmetry: Analytical Research of A sample of Iraqi Banks listed on the Iraq Stock Exchange
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Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks listed in the Iraqi market (43) banks for (5) years (2015-2019) and was based on the hypothesis that there is a relationship between integrated reporting and information asymmetry and reached several results, the most important of which was the presence of information asymmetry in the research sample banks, no There is an effect of adopting integrated reporting on reducing asymmetry.

Keywords: Integrated Reporting, Information Asymmetry, Spread, Abnormal Return.

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Publication Date
Sun Sep 06 2009
Journal Name
Baghdad Science Journal
Radon concentration measurement in soil for some northen Iraqi's regions by using CR-39 detector
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Concentrations of radon were measured in this study for twenty-four samples of soil distributed in six locations on the north part of Iraq. The radon concentrations in soil samples measured by using alpha-emitters registration that emits from Radon (222Rn) in (CR-39) track detector. The concentrations values were calculated by a comparison with standard samples. The results shows that the radon gas concentrations in Darbandikhan City varies from (16.60-34.04 Bq/m3), Halabja City (16.51-23.32 Bq/m3), Al Sulaimaniya City (17.61-32.25 Bq/m3), Koisnjaq City (22.04-35.65 Bq/m3), Shaqlaua City (21.10-29.10 Bq/m3) and Erbil City (22.30-34.63 Bq/m3). The average radon gas concentration in Al Sulaimaniya and Erbil governorate are (22.30 Bq/m3)

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Publication Date
Fri Feb 24 2023
Journal Name
Membranes
Enhanced Antifouling in Flat-Sheet Polyphenylsulfone Membranes Incorporating Graphene Oxide–Tungsten Oxide for Ultrafiltration Applications
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In this study tungsten oxide and graphene oxide (GO-WO2.89) were successfully combined using the ultra-sonication method and embedded with polyphenylsulfone (PPSU) to prepare novel low-fouling membranes for ultrafiltration applications. The properties of the modified membranes and performance were investigated using Fourier-transform infrared spectroscopy (FT-IR), scanning electron microscopy (SEM), contact angle (CA), water permeation flux, and bovine serum albumin (BSA) rejection. It was found that the modified PPSU membrane fabricated from 0.1 wt.% of GO-WO2.89 possessed the best characteristics, with a 40.82° contact angle and 92.94% porosity. The permeation flux of the best membrane was the highest. The pure water permeation f

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Publication Date
Fri Nov 01 2019
Journal Name
Sensors And Actuators B: Chemical
Sensor and sensor microtiterplate with expanded pH detection range and their use in real samples
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Publication Date
Mon Jan 28 2019
Journal Name
Soft Computing
Bio-inspired multi-objective algorithms for connected set K-covers problem in wireless sensor networks
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Publication Date
Wed Jul 31 2019
Journal Name
Journal Of Engineering
Enhancing Heat Transfer in Tube Heat Exchanger by Inserting Discrete Twisting Tapes with Different Positions
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Enhancement of heat transfer in the tube heat exchanger is studied experimentally by using discrete twisted tapes. Three different positions were selected for inserting turbulators along tube section (horizontal position by α= 00, inclined position by α= 45 0 and vertical position by α= 900). The space between turbulators was fixed by distributing 5 pieces of these turbulators with pitch ratio    PR = (0.44). Also, the factor of constant heat flux was applied as a boundary condition around the tube test section for all experiments of this investigation, while the flow rates were selected as a variable factor (Reynolds number values vary from 5000 to 15000). The results s

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Publication Date
Tue Aug 23 2022
Journal Name
International Journal Of Health Sciences
Correlation between paraoxonase-1 arylesterase activities and clopidogrel drug in patients with coronary artery disease
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Background: Coronary artery disease (CAD) is one of the leading causes of death worldwide. Clopidogrel, antiplatelet drug, has been widely used for management of CAD. Arylesterase, the activity of Paraoxonase-1 (PON-1), is mainly contributed in the biotransformation of clopidogrel to its active thiol form. The purpose of this study was to investigate the effect of receiving clopidogrel drug on the arylesterase activities in CAD patients. The effect of receiving clopidogrel drug on the antioxidant activity of arylesterase was also monitored by determination of malondialdehyde (MDA) level. Methods: One hundred CAD patients, who were followed-up for 5 days after reciving clopidogrel, and 50 healthy volunteers were included in our study

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Publication Date
Mon Oct 31 2022
Journal Name
International Journal Of Intelligent Engineering And Systems
Robot Path Planning in Unknown Environments with Multi-Objectives Using an Improved COOT Optimization Algorithm
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Publication Date
Sat Oct 01 2022
Journal Name
Biomedicine And Chemical Sciences
Conventional PCR versus Culture Method to Detect Common Fungal Pathogens in Patients with Respiratory Diseases
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The study aimed to assess the frequency of invasive fungal infection in patients with respiratory diseases by conventional and molecular methods. This study included 117 Broncho alveolar lavage (BAL) samples were collected from patients with respiratory disease (79 male and 38 female) with ages ranged between (20-80) years, who attended Medicine Baghdad Teaching hospital and AL-Emamain AL-Khadhymian Medical City, during the period from September 2019 to April 2020. The results in PCR versus culture methods in this study showed that out of 117 samples of fungal infections 30(25.6 %) were detected by culture method, while the 24(20.5%) samples were detected by PCR technique, the most commonly diagnosed pathogenic fungi is Candida spp.

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Publication Date
Tue Jun 14 2016
Journal Name
Transactions Of The Asabe
Using Terahertz Time-Domain Spectroscopy to Discriminate among Water Contamination Levels in Diesel Engine Oil
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Publication Date
Sun Aug 07 2022
Journal Name
Nanomaterials
Efficient Heat Transfer Augmentation in Channels with Semicircle Ribs and Hybrid Al2O3-Cu/Water Nanofluids
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Global technological advancements drive daily energy consumption, generating additional carbon-induced climate challenges. Modifying process parameters, optimizing design, and employing high-performance working fluids are among the techniques offered by researchers for improving the thermal efficiency of heating and cooling systems. This study investigates the heat transfer enhancement of hybrid “Al2O3-Cu/water” nanofluids flowing in a two-dimensional channel with semicircle ribs. The novelty of this research is in employing semicircle ribs combined with hybrid nanofluids in turbulent flow regimes. A computer modeling approach using a finite volume approach with k-ω shear stress transport turbulence model was used in these simu

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