The research aims to demonstrate the impact of governance mechanisms on the quality of financial reports in the light of the accounting disclosure for sustainable development represented in (accounting disclosure for economic development, accounting disclosure for environmental development, and accounting disclosure for social development) in a sample of banks listed in the Iraq Stock Exchange.

Governance mechanisms were measured by evaluating and analyzing the mechanisms in banks for the research sample consisting of (15) banks, based on the governance guide issued by the Central Bank, as well as the banks’ financial reports for the years 2016 -2018, and the dimensions of accounting disclosure for sust

The present study investigates the realization and significance of textual themes in the organizational structure of M.A theses and Ph.D. dissertations, namely: the abstracts, introductions and conclusions, since in such parts the students depend on their own expressions, styles and constructions to express different viewpoints, plans, inferences, etc. The study also investigates the similarities and differences between M.A theses and Ph.D. dissertations concerning the use of textual themes;it sets out to conduct a detailed analysis of textual themes used in such texts. In conducting such an analysis, the study adopts Halliday's (1994) approach of textual themes. The results of such an analysis have clearly shown that, in spite of the di

The current study aimed to ascertain the levels of matrix metalloproteinase-12 (MMP-12) and Lysyl oxidase (LOX) in osteoporosis patients and their correlation with alkaline phosphatase (ALP), magnesium (Mg), vitamin D (Vit D), calcium (Ca), phosphorus (P), and T-score %. 110 participants recruited from Baghdad Teaching Hospital, Iraq, were enrolled in this study from November 2019 to March 2020). The participants were divided into two groups: Group 1 comprised 60 osteoporotic women and group 2 consisted of 50 healthy women. (MMP and LOX) were estimated using a quantitative enzyme-linked immunosorbent assay (ELISA. The results showed significant differences in serum LOX, age, ALP, Mg, and T-score %, while no significant differences i

This project presents an enhanced Iraqi vehicle plate identification system, incorporating digital processing technologies and the XOR Auto-Associative Memory advanced associative memory algorithm, towards a fast and efficient performance under diverse conditions of imagery. The system consists of three major stages: identification of the panel area, or localization, using edge transformations and morphological operations; symbol segmentation, or segmentation, based on horizontal and vertical projections for the exact extraction of numbers and letters; and finally, recognition use of XOR operations and a binary distance criterion known as Hamming Distance. The model was tested on 420 images of panels in different scenarios of lighting

This research aims to explore the status effects of the Sudden, and gradual of AI-Driven Cyber Security (AIDC), Big data analytics and Business Intelligence (BI) The strategic flexibility (SF) and entrepreneurship (ENT) on Iraqi internet services providers ISPs. The work fills an important lacunae in what the advanced dimensions of technology have with regard to its influencing both SF and ENT outcomes in developing economy context, where empirical evidences are scant. A cross-sectional survey based on a quantitative research methodology was conducted on 113 professionals in Iraqi telecommunication sector. A partial least squares structural equation modeling (PLS-SEM) approach was adopted to examine 10 hypotheses concerning the relationship