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The role of voluntary accounting disclosure in enhancing information confidence in

 

ABSTRACT:

The study aimed to identify the impact of the role of voluntary accounting disclosure in enhancing confidence in the informational content of financial reports. Correlation - Spearman to measure the degree of correlation, as well as the method of simple linear regression analysis, and the study reached several results, including: The level of enhancing the information content in the annual financial reports of the Palestinian banks listed on the Palestine Exchange under study reached the overall average (total) (94.1%), and also Voluntary Accounting Disclosure in Enhancing Confidence in the Informational Content of the List of Change in Ownership Equity of Listed Banks in Palestine and explains what is (35.2%) of the change in it.

The study recommended encouraging the sector of banks listed on the Palestine Stock Exchange with more interest in disclosing optional information because of its importance to stakeholders and because it increases confidence in the published financial reports. Financial and non-financial, whether about the current or future situation

.Key words: Optional Disclosure, Financial Reports, Palestine Stock Exchange.

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Publication Date
Mon Jan 01 2018
Journal Name
International Journal Of Language Academy
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Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Journal Of Science
Molecular Analysis of Bacterial Meningitis in Suspected Cases

      One hundred and seventy-six cases of suspected meningitis (SMN) were included in a cross-sectional study. Their ages ranged from less than 1 year to 80 years, of whom 44.3% were male. The aim was to assess bacterial meningitis (BMN) in terms of incidence and types of causative bacteria. Cerebrospinal fluid (CSF) specimens were collected and polymerase chain reaction (PCR) analysis was conducted with universal primers designed to amplify a DNA fragment (996 bp) of the 16S rRNA gene of eubacteria. Resolving PCR products in agarose-gel electrophoresis revealed that 37.5% of CSF specimens were PCR positive, while 62.5% of CSF specimens showed no band and were considered PCR-negative. Eighty percent of the latter specimens were not

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Publication Date
Sun Dec 30 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Analysis of Stuck Pipe Incidents in Khabaz Field

There are many events which causes nonproductive time (NPT) in the drilling industry. The mostly effective in this NPT is pipe sticking event. A considerable amount of time and resources can be spent in efforts to free a stuck pipe. In addition, Unsuccessful fishing operations results in costly alternatives including side-tracking. The drilling in Khabaz oil field poses many operational challenges among of them stuck pipe , lost circulation, flow of salt water during drilling, and hole caving. Stuck pipe can be considered the quite difficult problem in Khabaz oil field due to associated incidents which lead to NPT activities.
Well Khabaz -34 was selected to study the problem of stuck pipe in this field. An analysis of stuck pipe event

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Spectrophotmetric Micro determination of promrthazine hydrochloride in pharmaceutical

a simple accurate and sensitive spectrophotometric method for the determination of promethazine HCI has been developed the method is based on the oxidative coupling reaction of promethazine

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Publication Date
Fri Jan 31 2020
Journal Name
Iraqi Geological Journal
GEOLOGICAL MODEL OF MAUDDUD FORMATION IN BADRA OILFIELD

A 2D geological model for Mauddud Formation in the Badra oil field is built using Rockworks 16 software. Mauddud Formation produces oil from limestone units; it represents the main reservoir in the Badra oil field. Six wells (BD-1, BD-2, BD-4, BD-5, P-15, and P-19) are selected to build facies and petrophysical (Porosity and Water saturation) models. Wells data are taken from the core and cutting samples and studied through the microscopic. The petrophysical data (effective porosity and water saturation) are derived from computer processes interpretation results that are calculated by using Interactive Petrophysics software. The 2D models are built to illustrate the vertical and horizontal distribution of petrophysical properties between we

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Publication Date
Thu Jan 01 2009
Journal Name
Wasit Journal For Science & Medicine
Spectrophotometric Determination of Promethazine Hydrochloride by In (III)

A simple, rapid and sensitive spectrophotometirc method for the determination of trace amounts of promethazine hydrochloride in the aqueous solution is described. The method is based on the complexation of promethazine hydrochloride with In (III) in the presence of sodium hydroxide to form an soluble product with maximum absorption at 304nm. Beer’s law is obeyed over the concentration range of (2- 20μg/ml) with molar absorptivity of (1.92× 103 L.mol-1 .cm -1 ). The optimum conditions for all development are described and the proposed method has been successfully applied for the determination of promethazine hydrochloride in bulk drug.

Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Evaluation of Pedestrians Walking Speeds in Baghdad City

This research examines the factors which influence pedestrian's walking speed in Baghdad. the variations in walking speed of pedestrians are related to pedestrian characteristics such as gender, age group, and clothing traditions. Using the established methodology, the counts of pedestrians were performed using manual and video counting. The case study was performed in two streets located in a highly crowded commercial zone at the city center of Baghdad: Al-Karada Dakhel and Al- Sina’a Street. Data were subjected to statistical analysis using IBM SPSS Statistics 19 software. It has been found that Iraqi pedestrians walk slower than other pedestrians in the developed countries or in the region with minimum walking speed of 29.85 m/min.

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Publication Date
Thu May 04 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
In Vitro Propagation of Groundnut (Arachis hypogea L.)

A protocol has been developed for micropropagation of Arachis hypogea L. under in
vitro conditions. Nodal explants gave rise to multiple shoots when cultured on MS medium
supplemented with different concentrations of BA (benzyladenine) with Kin (Kinetin) or GA3
(gibberellic acid). The highest response of shoot multiplication was obtained in MS
containing 1.5 mg.l¯¹ BA and 0.5 mg.L¯¹ Kin. The regenerated shootlets were rooted on MS
(Murashige and Skoog) basal medium with different concentrations of IBA (indolbutyric
acid) and IAA (indol acetic acid). The highest response of rooting was achieved with IBA at
0.05 + IAA at 0.05 mg.L¯¹. The maximum frequency of rooting and highest number of roots

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Publication Date
Fri Apr 24 2020
Journal Name
Opción
Hyperbole in poetry: A case study of exaggeration

The present study identifies the linguistic means used to realize hyperbole in poetry as a rhetorical device that makes readers experience the beauty of poetic language. To achieve the aim of the study, a model of analysis in accordance with Spitzbardt (1963), Norrick (1982), and McCarthy & Carter (2004) is used. The analysis of data under investigation reveals that hyperbole is a crucial aid used by poets to portrait the real world as imaginative. In conclusion, poets prefer using lexico-grammatical repertoires than lexico-grammatical configurations. Keywords

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Publication Date
Sat Apr 01 2017
Journal Name
Al – Bahith Al – A A‚lami
Gender Profiling of ads in Egyptian Channel MBC

The study begins with the idea that advertising is a form of culture. Therefore, it is not possible to be surrounded by an actual briefing from one-sided premises such as those that are based solely on the artistic, aesthetic or technical aspects, without linking it to the culture in which it is produced. The researcher attempts to shed light on the relation between the advertising letter and the concept of gender. And here lies the importance of the research as the content of the ads and their form and implicit values in the text and image reflect the cultural values that must be identified as well as the most important roles that are stereotyped in advertisements and their relationship to the culture of society. Advertising is an importan

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