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The Effect of Reporting About Value Creation on the Earnings Quality of Iraqi Economic Entities
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The study aims to measure the impact of reporting on value creation on the earnings quality of the economic unit by presenting and discussing the conceptual aspects of the value creation process through multi-capital and the importance of reporting it in Iraqi private banks in addition to presenting and analyzing the concept of profit quality and its measurement models. Therefore, the checklist prepared for this purpose was used based on previous studies related to the subject in order to determine the level of reporting of the research sample banks by analyzing the content of the annual reports of those banks as well as adopting the Tobin's Q scale to measure the value of the economic unit and then using some statistical models to find out the effect of reporting on value creation on the value of the research sample banks. The research reached a set of conclusions, the most important of which are: the value creation model through multi-capital in the international integrated reporting framework as a reporting mechanism can help in providing an appropriate environment for obtaining high-quality information and thus can improve the quality of accounting information, especially the quality of reported earnings and enable stakeholders also have access to different capitals from an integrated and long-term perspective. It also increases transparency and reduces information asymmetry, thus limiting the management of opportunistic earnings that often occur through manipulation of accounting estimates and accruals according to a short-term perspective that focuses on making earnings only. The result is reflected positively in the earnings quality. In light of the conclusions reached, the researchers recommend expanding information reporting practices in Iraqi private banks on the basis of a broad base of capital to demonstrate the value creation process in order to provide transparency, improve the quality of information, and reduce attempts to manipulate and distort earnings through receivables to achieve high levels of earnings quality, thereby enabling investors and other stakeholders to accurately evaluate units and assisting them in the effective allocation of resources among low-rated or high-performance Iraqi private banks

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Publication Date
Mon Nov 01 2021
Journal Name
Archives Of Razi Institute
Effect of Leishmania major infection on the expression of TGF beta in murine
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Leishmania major is a protozoan parasite that causes cutaneous Leishmaniasis disease in human beings and animals. The disease is prevalent in tropical and semitropical countries and has great health importance. The present study aimed to identify the histological changes in the organs infected with L. major and to provide a sophisticated diagnostic method for infection through detecting TGF-β cytokine by immunohistochemistry technique(IHC) from October 2020 to January 2021. A total of 40 samples of paraffin blocks were used for different organs including skin, spleen, liver, kidney, and heart of male and female BALB/c mice, aged 6-8 weeks, which were previously infected subcutaneously with L. major promastigotes at a dose of 1×107 promast

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Effect of Cryogenic Trteatment on the Tensile Properties of Carbon Dual Phase Steel
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The aim of this study was to evaluate tensile properties of low and medium carbon ferrite -martensite dual phase steel, and the effect cryogenic treatment at liquid nitrogen temperature (-196 ºC) on its properties. Low carbon steel (C12D) and medium carbon steels (C32D & C42D) were used in this work. For each steel grade, five groups of specimens were prepared according to the type of heat treatment. The first group was normalized, the second group was normalized and subsequently subjected to cryogenic treatment then tempered at (200 ºC) for one hour, the third group was quenched from intercritical annealing temperature of (760 ºC) to obtain dual phase (DP) steel, the fourth and fifth groups were both quenched from (760 ºC), but

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The Effect of Germination on Chemical Constituents of Broad Beans and Chickpeas Seeds
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This study was carried out to find out the effect of germination of broad beans and chickpeas seeds for different periods on their antinutritional factors content ( Trypsin inhibitor and Phytic acid ) and the chemical constituents of germination seeds compared with the control samples (ungerminated seeds) . The results indicated asignificant increase (P<0.05) in crude protein content as germination period proceeded.The highest values of 28.0% and 24.0% were reached on the sixth and fourth day for germinated broad beans and chickpeas respectively, The intial values were 25.6% and 23.5% for control samples, respectively. The content of raffinose,stachyose and verbascose were reduced as germination period proceeded, Stachyose and verbascose we

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Publication Date
Fri Feb 20 2026
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Temperature and Frequency on the Dielectric Properties of PVC/MnCl2 Composite
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Publication Date
Fri Feb 20 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of different polishing systems on the surface roughness of full-contour zirconia
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Background: Adjustment of any premature occlusal contact of any zirconia restoration requires its polishing or glazing in order to restore the smoothness of the restoration. The objective of this in vitro study was to evaluate the effects of different polishing systems and glazing on the surface roughness of full-contour zirconia. Material and methods: Forty disks (diameter: 8 mm, thickness: 6.4 mm) were prepared from pre-sintered full-contoured zirconia block; they were colored and sintered in a high-temperature furnace at 1500ËšC for 8 hours. The specimens were then leveled and finished using grinding and polishing machine and adjusted using diamond disk. The specimens were then randomly divided into four groups (n=10), group I involves

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Publication Date
Wed Jan 20 2021
Journal Name
Plant Archives
The Effect of Plowing and Pulverization Systems on Some Plant Indicators of Onion
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An experiment was carried out on the fields of the college of Agriculture - Abu Ghraib, of a silty clay loam soil that has moisture of 15-16%, to study the effect of plowing and pulverization systems on some plant indicators of onion. The experiment included plowing systems with three levels (plowing with a moldboard plow, plowing by chisel plow and zero tillage plowing) as a primary factor. The second factor was that pulverization for only one time and repeating the pulverization twice through the use of the rotary tiller. The plant indicators of onion that are studied: plant length, onion diameter, onion weight and onion neck diameter. The experiment has carried out according to SPLIT PLOT design according to RCBD design by three replicat

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Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
Effect of Annealing Temperature on The Some Electrical Properties of InSb:Bi Thin Films
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InSb alloy was prepared then InSb:Bi films have been prepared successfully by thermal evaporation technique on glass substrate at Ts=423K. The variation of activation energies(Ea1,Ea2)of d.c conductivity with annealing temperature (303, 373, 423, 473, 523 and 573)K were measured, it is found that its values increases with increasing annealing temperature. To show the type of the films, the Hall and thermoelectric power were measured. The activation energy of the thermoelectric power is much smaller than for d.c conductivity and increases with increasing annealing temperature .The mobility and carrier concentration has been measured also.

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Publication Date
Sat Dec 01 2012
Journal Name
Iraqi Journal Of Physics
The effect of additive carbon nano tube on optical properties of epoxy resin
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In this work, MWCNT in the epoxy can be prepared at room temperature and thickness (1mm) at different concentration of CNTs powder. Optical properties of multi-walled carbon nanotubes (CNTs) reinforced epoxy have been measured in the range of (300-800)nm. The electronic transition in pure epoxy and CNT/epoxy indicated direct allowed transition. Also, it is found that the energy gap of epoxy is 4.1eV and this value decreased within range of (4.1-3.5)eV when the concentration of CNT powder increased from (0.001-0.1)% respectively.
The optical constants which include (the refractive index (n), the extinction coefficient (k), real (ε1) and imaginarily (ε2) part of dielectric constant calculated in the of (300-800)nm at different concent

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
the effect of organic solvent extracts of callistemon citrinns leaves on some biological
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In this study, evaluate the impact of organic extracts of leaf butterfly Albzl in some aspects of life has been affected performance ratio destruction of eggs increased by 0.8% extract Alorat ethanol solvent, ethyl acetate and hexane, respectively ..

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Publication Date
Thu Dec 01 2022
Journal Name
Journal Of Engineering
Effect of Diameter of Micropile on the Minaret Behavior during Earthquake, Virtual study
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This study aims to suggest a technique for soil properties improvement of AL- Kadhimin shrine Minaret and to support the foundation, which has a tilt of roughly 80 cm from the vertical axis. The shrine of the AL- Kadhimin is made up of four minarets with two domes set in a large courtyard. The four minarets have skewed to varying degrees due to uncontrolled dewatering inside the shrine in recent years. However, the northeast minaret was the most inclined due to its proximity to the well placed inside shrine courtyard. When the well near the minaret is operated, the water level drops, increasing the effective stresses of the soil and causing differential settling of the minaret foundation. To maintain the minaret's foundation from potenti

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