Preferred Language
Articles
/
wReluZIBVTCNdQwC674S
The Effect of Reporting About Value Creation on the Earnings Quality of Iraqi Economic Entities
...Show More Authors

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

Crossref
View Publication
Publication Date
Fri Nov 28 2025
Journal Name
Applied Physics A
Gas sensing characteristics of (TiO2)1−x (ZnO: MgO)x thin films doped and undoped with Au NPs for NO2 and H2S detection prepared by spray pyrolysis
...Show More Authors

In this study, thin films of pure titanium dioxide (TiO2) and titanium dioxide dual mixed with zinc oxide (ZnO) and magnesium oxide (MgO) with varying concentrations of (ZnO: MgO)x ranging from 0 to 30 wt% undoped and doped gold nanoparticles (AuNPs) were prepared on glass using the chemical spray pyrolysis (CSP) technique. The morphological, structural, and sensing properties of the prepared thin films were examined. Atomic Force Microscopy (AFM) analysis revealed that these films exhibit a consistent structure before and after doping. Initially, the roughness of these films was observed to increase upon the introduction of impurities (ZnO: MgO)x. This trend reversed at x=0.20, where a decrease in roughness occurred. Interestingly, a sub

... Show More
View Publication
Scopus (3)
Crossref (4)
Scopus Crossref
Publication Date
Fri Nov 28 2025
Journal Name
Applied Physics A
Gas sensing characteristics of (TiO2)1−x (ZnO: MgO)x thin films doped and undoped with Au NPs for NO2 and H2S detection prepared by spray pyrolysis
...Show More Authors

In this study, thin films of pure titanium dioxide (TiO 2 ) and titanium dioxide dual mixed with zinc oxide (ZnO) and magnesium oxide (MgO) with varying concentrations of (ZnO: MgO) x ranging from 0 to 30 wt% undoped and doped gold nanoparticles (AuNPs) were prepared on glass using the chemical spray pyrolysis (CSP) technique. The morphological, structural, and sensing properties of the prepared thin films were examined. Atomic Force Microscopy (AFM) analysis revealed that these films exhibit a consistent structure before and after doping. Initially, the roughness of these films was observed to increase upon the introduction of impurities (ZnO: MgO) x . This trend reversed at x = 0.20, where a decrease in roughness occurred. Interestin

... Show More
Scopus (3)
Crossref (4)
Scopus Crossref
Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
Synthesis, Spectral and Dyeing Performance Studies of 4-(2-Aminmo-5-nitro-phenylazo)-1,5-dimethyl-2-phenyl-1,2-dihydro-pyrazol-3-one Complexes with Some Metal Ions
...Show More Authors

The ligand 4-(2-aminmo-5-nitro-phenylazo)-1,5-dimethyl-2-phenyl-1,2-dihydro-pyrazol-3-one derived from 4-aminoantipyrine and 4-nitroaniline was synthesized. The synthesized ligand was characterized by 1HNMR, FT-IR, UV-Vis spectra and (C.H.N) analysis. Complexes of (YIII and LaIII ) with the ligand were prepared in aqueous ethanol with a 1:2 M:L ratio and at optimum pH. The prepared complexes were characterized by using flame atomic absorption, FT-IR, UV-Vis spectra,(C.H.N) analysis and conductivity measurement. The stoichiometry of complexes was studied by the mole ratio and job methods. A concentration range (1×10-4 - 3×10-4 M) obeyed Beer's law, the complex solutions show high values of molar absorption. On the basis of physicochemical

... Show More
View Publication Preview PDF
Crossref (5)
Crossref
Publication Date
Thu Jan 01 2026
Journal Name
Aip Conference Proceedings
Synthesis and characterization of Co(II),Ni(II),Cu(II) and Zn(II) complexes with 2-(4-chlorophenyl)diazenyl)-3,5-dimethylphenol and their industrial and biological applications
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Mon Apr 10 2017
Journal Name
Al-mustansiriyah Journal Of Science
Synthesis, characterization and antibacterial Evaluation for mixed-ligand Complexes of Nickle (II), Manganese(II), Copper( II),Cobalt(II) and Mercury(II) with Tetradentate Schiff base and 1,10-phenanthroline
...Show More Authors

An abstract is a brief summary of a research article, thesis, Schiff base ligand (L) was prepared by the reaction of 4-aminantipyrine with o-phenylenediamine, the prepared ligand characterized by Micro elemental Analysis, FT. IR, UV-Vis, and 1H,13C-NMR spectroscopy.complexes of Mn(II), Co(II), Ni(II), Cu(II) and Hg(II) with Schiff base and 1,10-phenanthroline (Phen) have been investigated in aqueous ethanol with (1:1:1) (M:L:Phen). The prepared complexes were characterized using flame atomic absorption, (C. H. N) Analysis, FT. IR and UV-Vis spectroscopic methods as well as magnetic susceptibility and conductivity measurements. From the obtained data the octahedral structure was suggested for all complexes. The biological screening effects o

... Show More
Publication Date
Fri Dec 07 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effects of Aldosterone, Osteoprotegerin and Fibroblast Growth Factor-23 and Some Biochemical Markers in Chronic Kidney Disease Patients (Stage II-IV) among Patients with or without Cardiovascular Events
...Show More Authors

Chronic Kidney Disease (CKD) is a public health problem and many studies support the link between kidney dysfunction and cardiovascular events.  Aldosterone has been shown for decades that a plasma aldosterone concentration is elevated in CKD. Whilst, Osteoprotegerin (OPG), after its capacity to protect bone, also osteoprotegerin is elevated in patients with chronic kidney disease (CKD), where it could predict the deterioration of kidney function, cardiovascular, vascular events and all-cause mortality. On the other hand, fibroblast growth factors (FGFs), in patients with CKD, its levels seem to increase progressively as kidney function worsens. The aim of the present study is to assess the correlations between serum osteoprotegerin

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (1)
Scopus Crossref
Publication Date
Wed Jan 25 2012
Journal Name
Synthesis, Characterization And Antibacterial Activities Of Some Metal (ii) Heterocyclic Polyamine Complexes With 6,6'-(1,4-phenylenebis(azanediyl) Bis(2- Amino-6-methyl-6h-1,3-oxazin-4-ol) Ligand.
Synthesis, characterization and Antibacterial activities of some metal (II) heterocyclic polyamine complexes with 6,6'-(1,4-phenylenebis(azanediyl) bis(2-amino-6-methyl-6H-1,3-oxazin-4-ol) ligand.
...Show More Authors

Preview PDF
Publication Date
Thu Jan 01 2015
Journal Name
Chemistry And Materials Research
Synthesis, Physico-Chemical and Antimicrobial Activities Co(II),Ni (II) ,Cu(II), Zn(II),Cd(II) and Hg(II) Mixed- Ligand Complexes of L- Alanine and Trimethoprim Antibiotic
...Show More Authors

The Co (II), Ni (II) ,Cu(II), Zn(II) ,Cd(II) and Hg(II) complexes of mixed of amino acid (L-Alanine ) and Trimethoprim antibiotic were synthesized. The complexes were characterized using melting point, conductivity measurement and determination the percentage of the metal in the complexes by flame (AAS). Magnetic susceptibility, Spectroscopic Method [FTIR and UV-Vis]. The general formula have been given for the prepared mixed ligand complexes [M(Ala)2(TMP)(H2O)] where L- alanine (abbreviated as (Ala ) = (C5H9NO2) deprotonated primary ligand, L- Alanine ion .= (C5H8NO2 -) Trimethoprim (abbreviated as (TMP ) = C10H11N3O3S M(II) = Co (II),Ni(II) ,Cu(II), Zn(II) ,Cd(II) and Hg(II). The results showed that the deprotonated L- Alanine by KOH (Ala

... Show More
Preview PDF
Publication Date
Mon Aug 17 2020
Journal Name
Systematic Reviews In Pharmacy
New mixed ligand complexes of New Schiff base 4,4'- ((naphthalen-1-ylimino) methylene) dibenzene-1,3-diol and 8-hydroxy quinoline: Synthesis, Spectral Characterization, Thermal studies and Biological Activities
...Show More Authors

New mixed ligand complexes of New Schiff base 4,4'- ((naphthalen-1-ylimino) methylene) dibenzene-1,3-diol and 8-hydroxy quinoline: Synthesis, Spectral Characterization, Thermal studies and Biological Activities

Publication Date
Wed Jul 05 2017
Journal Name
Chemical Engineering Communications
Microwave-assisted preparation of mesoporous-activated carbon from coconut (<i>Cocos nucifera</i>) leaf by H<sub>3</sub>PO<sub>4</sub>activation for methylene blue adsorption
...Show More Authors

View Publication
Scopus (126)
Crossref (118)
Scopus Clarivate Crossref