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The impact of corporate governance and audit quality on value relevance of accounting information
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This study aims to investigate the relationship between corporate governance (CG) and audit quality (AQ) in the adequacy of the value relevance of accounting information (VRAI). The study sample included Iraqi firms listed on the Iraqi Stock Exchange (ISE) from 2010 to 2022. Nineteen firms were a research sample selected from 44 firms listed on the ISE. They chose to use the model (Ohlson, 1995) in measuring VRAI, which is based on measuring the absolute value of the level of value relevance to earnings per share (EPS) the absolute value of the book value suitability level VRAI. CG was measured through five factors: board size, gender of board members, independence of the board from the chief executive officer (CEO), ownership percentage of the majority shareholder, and institutional ownership: auditor tenure, audit fees, and audit firm size measured AQ. The study found that CG is associated with a negative and significant relationship with EPS, while AQ is associated with a positive and significant relationship with EPS. The study also found no relationship between CG, AQ, and VRAI as a proxy for the appropriate VRAI. The results also indicate the weak role of regulatory variables, which decreased the marginal slope coefficient results for the models used.

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Publication Date
Wed Apr 15 2020
Journal Name
Journal Of Engineering Science And Technology
INFLUENCE OF A RIVER WATER QUALITY ON THE EFFICIENCY OF WATER TREATMENT USING ARTIFICIAL NEURAL NETWORK
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Publication Date
Wed Jul 01 2015
Journal Name
Political Sciences Journal
Article The reality of the settlements in the occupied West Bank, and its impact on the future of the Palestinian state
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الخلاصة

تتناول هذه الورقة مخططات وسياسات الاستيطان في الضفة الغربية والقدس الشرقية منذ العام 1967، عبر سياسات قادها حزب العمل وأكملها حزب الليكود وكاديما وبقية الأحزاب الإسرائيلية، تلك السياسات التي استهدفت فرض السيطرة السياسية الكاملة على الأرض، وما نتج عن ذلك من سيطرة حصرية على الأرضوتقييد استخداماتها، ومحاصرة الوجود الفلسطيني والتضييق عليه، وتحويل مراكز ال

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Publication Date
Fri Nov 15 2024
Journal Name
Iraqi Journal Of Science
The Impact of Partial Solar Eclipse on the Observation of Neutral Hydrogen Emission Line
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The research involves examining the influence of partial solar eclipse on the strength of neutral hydrogen from the Sun. Baghdad University Radio Telescope (BURT) was used to monitor the partial solar eclipse on the 25th of October, 2022. Radio observations from the Sun were recorded from 11:30 AM to 03:36 PM. This means that the HI emission from the Sun was recorded before, during and after the event. It was noticed, that at the moment of maximum eclipse, ~ 46% of the Sun’s disk was covered by the Moon. For the purpose of this research, the solar radio wave intensity was monitored and the solar flux density was determined at different times, i.e. before, during and after the partial solar eclipse. The obtained results showed that

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The impact of structural economic imbalances on inflation Case Study of the Iraqi economy
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Abstract:

There is a close relationship between rigidity and distort structure of production and productivity and inflation rates. The effects of this relationship are distorted the contribution rate of the productive sectors and the disproportionate of exchange rate in foreign trade.

raising the general level of prices is one of the way that have been used by previous governments (inflationary financing or deficit financing) in order to speed up the process of capital formation, depending on the availability of economic resources idle.

The fabricating inflation for development does not represent a true understanding of the nature of the

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Publication Date
Tue May 31 2022
Journal Name
Iraqi Geological Journal
The Impact of Matrix Acidizing on the Petrophysical Properties of the Mishrif Formation: Experimental Investigation
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Matrix acidizing is a good stimulation process in which acid is introduced into the reservoir near the wellbore area via the wellbore or coil tubing. In the oil industry, formation damage is a prevalent problem. Bypassing wellbore damage by producing wormholes in carbonate reservoirs is the main purpose of acidizing the matrix of the formation. When doing lab tests, scientists are looking for a wormhole-inducing injection rate that can be used in the field. Meantime the ongoing works on the Ahdeb oil field's Mishrif reservoir, several reports have documented the difficulties encountered during stimulation operations, including high injection pressures that make it difficult to inject acid into the reservoir formation; and only a few

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Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
The Kurdistan Workers Party (PKK) and its Impact on Iraqi National Security
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The Turkish Kurdistan Workers Party (PKK) is one of the most influential elements in the Iraqi national security since 2014. It has a new and effective role in the Iraqi political arena, as a result of participating in combat operations against ISIS in Nineveh Governorate, which prompted several minorities within the province to sympathize with its presence and its role in particular in Sinjar  after ISIS committed the most brutal crimes against the Aizidi minority, Turkey took advantage of the security conditions that Iraq went through after the entry of ISIS into the country to expand its influence in the north, using the pretext of the PKK and the previous agreement between the two countries on border protection. Also, the continued

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effects of Spontaneous Abortion on Women's Psychological Domain of Quality of Life
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Objective: To find out the association between psychological domain of Quality of life with study variable
(demographic &reproductive).
Methodology: A descriptive Analytical study was conduct on Non-probability (purposive sample)of (200) women
who have suffering from spontaneous abortion in maternity unit from four hospitals which include Al-Elwyia
maternity teaching hospital, and Baghdad teaching hospital at Al-Russafa sector. Al –karekh maternity hospital
and Al-Yarmook teaching hospital at Al-karekh sector. A questionnaire was used as a tool of data collection for the
period of February 3rd 2013 to April 26th 2013 and consisted of four parts, including demographic, reproductive
characteristics, and psycholog

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Publication Date
Thu Feb 01 2018
Journal Name
European Journal Of General Medicine
The Value of Longitudinal Strain versus Coronary Angiography in Detection of Coronary Artery Disease
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Aims: The aim of this study was to evaluate the value and accuracy of longitudinal strain in detection of coronary artery disease compared to coronary angiography. Results: The left ventricular longitudinal strain-speckle tracking showed evidence of stenosis of left anterior descending artery, circumflex artery and right coronary artery in (86.1%), (76.4%), and (84.7%) respectively. For the stenosis in left anterior descending artery, the current study showed that the longitudinal strain was a good predictor for presence of significant stenosis with a sensitivity of (93.8%), specificity (75%) and accuracy (91.7%) compared with coronary angiography. For the stenosis in right coronary artery, the left ventricular longitudinal strain had

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Publication Date
Mon Jan 01 2024
Journal Name
المجلة العراقية للعلوم السياسية
Climate changes and their impact on Iraqi women: a study into the causes and necessities of response
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              Climate change is a global environmental issue and a common concern for humanity, and it is an inevitable result of civilization development, especially after the industrial revolution All areas of life                                                             At the level of the Iraqi situation , Iraq faces several challenges posed by Climate change , Such as high temperature, lack of rain, water scarcity , land salinity , and the increase in the proportion of sand and dust storms and the resulting disasters, which impedes development and hinders efforts to reduce poverty , enhance livelihoods , and reduce conflict  to obtain natural resources.                            

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The market value between the two dilemmas of profit distribution and retention: an analytical study in the Iraqi stock market
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Abstract:

             The distribution or retention of profits is the third decision among financial management decisions in terms of priority, whether at the level of theory or practice, as the issue of distribution or retention is multi-party in terms of influence and impact, as determining the optimal percentage for each component is still the subject of intellectual debate because these decisions are linked to the future of the organization and several considerations, The research focus on the nature of the policies followed by the Iraqi banking sector As the sample chosen by the intentional sampling method was represented by the Commercial Bank of

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