This study aims to test whether the institutions listed on the Iraq Stock Exchange have a significant correlation between the level of conservative accounting practice with the level of market share returns during the Coronavirus pandemic period as one of the policies to confront the economic repercussions of the Coronavirus pandemic. Furthermore, the sample included institutions listed on the Iraq Stock Exchange during the 2019 and 2020 years, i.e., the period before the Coronavirus pandemic and during the Coronavirus pandemic for the purpose of comparison. The market value to book value model was used, and the study found that conservative institutions had achieved the highest level of market share prices compared to non-conservative institutions, and the study also found that conservative institutions during the Coronavirus pandemic had achieved a higher correlation coefficient during the pandemic compared to the pre-pandemic period, where it reached Pearson correlation coefficient (0.932) during the 2020 year for conservative institutions, while the Pearson correlation coefficient between conservatism and the market value of shares reached (0.853) during 2019,and A study found that the effect of accounting conservatism on market share prices for the year 2019 amounted to (0.731), which is significant regression, and in 2020 it reached (0.852), which is a significant regression, that is, the effect increased by (0.121) during the pandemic period , and this is evidence of the market need for conservatism. Therefore, our study recommends the adoption of accounting conservatism, but in a reasonable manner without exaggeration to face challenges and crises, because the market trusts more conservative accounting policies compared to the impulsive policy.
تعد المبارزة أحد الألعاب الرياضية التي يتأثر فيها الأداء بتطور القدرات الخاصة بالأداء ومنها تحمل (سرعة وقوة الأداء ),وأن أكثر الأساليب السابقة في تدريب تطوير تحمل(سرعة وقوة الأداء) بالمبارزة تكون على ارض صلبة مثل الخشب والألمنيوم آو الإسفلت وفي بعض القاعات يكون التارتان, وظل هذا الأسلوب لفترات طويلة في العراق ،حيث تستخدم تدريبات الإثقال التي تعمل على تنمية تحمل القوة . أما في الوقت الحاضر فقد ظهر اتجاه حديث في
... Show MoreSince the COVID-19 pandemic began, there have been concerns related to the preparedness of healthcare workers (HCWs). This study aimed to describe the level of awareness and preparedness of hospital HCWs at the time of the first wave.
This multinational, multicenter, cross-sectional survey was conducted among hospital HCWs from February to May 2020. We used a hierarchical logistic regression multivariate analysis to adjust the influence of variables based on awareness and preparedness. We then used association rule mining to identify relationships between HCW confidence in handling suspected
This study aims at identifying the activation of the role of feminine leaders in educational decision-making in educational administrations in the Northern Borders Province in light of the Kingdom's vision 2030. It also aims to identify what educational leadership is, to study the conceptual framework of the contemporary education decision-making process, and to examine the reality of the problems of feminine leaders in educational decision-making in the educational administrations in the Northern Borders. In addition, it tries to develop a proposed vision to activate the role of feminine leaders in educational decision-making in Educational Administrations in the Northern Borders Province in light of Vision 2030. To achieve the objectiv
... Show MoreWhen writing a text, such as a newspaper article, various types of discourse markers are frequently used to group sentences into paragraphs and parts in order to establish a discourse with certain functions, such as coordination, orientation, emphasizing the concepts presented, etc. It should also be noted that this type of mark exists in both written and spoken language. Therefore, it is convenient to dedicate a chapter to these linguistic elements to clarify their use and their classification, which is mainly based on Jose Portolés (2001), as well as the main features, specifically their features (prosodic, morphological, semantic and pragmatic).
Resumen
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The objective of the research is to measure the impact of social responsibility on the financial performance of the Bank of Baghdad for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance).The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosure of s
... Show MoreThe development of technology used in computerized programs is considered on of the most important topics that is responsible for creating tools that can be used in the business environment, the audit profession is one of those professions that received this development. In order for this profession to be more effective, there must be a tool based on sound (correct) scientific basis that can be based upon to enhance the quality of auditing. The research also aims to propose a computerized program to plan the auditing process according to the methods appropriate to the working environment in the audit offices and companies in Iraq. The computerized program was applied to the research sample and the hypothesis of the research has been prov
... Show MoreCadmium sulfide photodetector was fabricated. The CdS nano
powder has been prepared by a chemical method and deposited as a
thin film on both silicon and porous p- type silicon substrates by spin
coating technique. Structural, morphological, optical and electrical
properties of the prepared CdS nano powder are studied. The X-ray
analysis shows that the obtained powder is CdS with predominantly
hexagonal phase. The Hall measurements show that the nano powder
is n-type with carrier concentration of about (-5.4×1010) cm-3. The
response time of fabricated detector was measured by illuminating
the sample with visible radiation and its value was 5.25 msec. The
specific detectivity of the fabricated det
The adsorption isotherms and kinetic uptakes of CO2 were measured. Adsorption isotherms were measured at two temperatures 309 K and 333 K and over a pressure range of 1 to 7 bar. Experimental data of CO2 adsorption isotherms were modeled using Langmuir, Freundlich and Temkin. Based on coefficient of correlation it was found that Langmuir isotherm model was well suited with the experimental data of CO2 adsorption isotherms. In addition, Adsorption kinetic of CO2 mixture with N2 containing 10 % by volume CO2 and 90 % by volume N2 were determined in a temperature 36 °C and under the atmospheric pressure .When the flow rate was increased from
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