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The Role of Integrated Reporting in Reducing Information Asymmetry: Analytical Research of A sample of Iraqi Banks listed on the Iraq Stock Exchange
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Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks listed in the Iraqi market (43) banks for (5) years (2015-2019) and was based on the hypothesis that there is a relationship between integrated reporting and information asymmetry and reached several results, the most important of which was the presence of information asymmetry in the research sample banks, no There is an effect of adopting integrated reporting on reducing asymmetry.

Keywords: Integrated Reporting, Information Asymmetry, Spread, Abnormal Return.

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Publication Date
Tue Jan 17 2012
Journal Name
Journal Of The College Of Basic Education
Image Retrieval Using DCT/KWT and D4/KWT in Distributed System
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This paper presents a proposed method for (CBIR) from using Discrete Cosine Transform with Kekre Wavelet Transform (DCT/KWT), and Daubechies Wavelet Transform with Kekre Wavelet Transform (D4/KWT) to extract features for Distributed Database system where clients/server as a Star topology, client send the query image and server (which has the database) make all the work and then send the retrieval images to the client. A comparison between these two approaches: first DCT compare with DCT/KWT and second D4 compare with D4/KWT are made. The work experimented over the image database of 200 images of 4 categories and the performance of image retrieval with respect to two similarity measures namely Euclidian distance (ED) and sum of absolute diff

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Publication Date
Mon Nov 09 2020
Journal Name
Construction Research Congress 2020
Alternative Risk Models for Optimal Investment in Portfolio-Based Community Solar
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Publication Date
Thu Mar 31 2022
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Geological Modeling and Resource Estimation for Mishrif Formation in Nasiriyah Oilfield
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Resource estimation is an essential part of reservoir evaluation and development planning which highly affects the decision-making process. The available conventional logs for 30 wells in Nasiriyah oilfield were used in this study to model the petrophysical properties of the reservoir and produce a 3D static geological reservoir model that mimics petrophysical properties distribution to estimate the stock tank oil originally in place (STOOIP) for Mishrif reservoir by volumetric method. Computer processed porosity and water saturation and a structural 2D map were utilized to construct the model which was discretized by 537840 grid blocks. These properties were distributed in 3D Space using sequential Gaussian simulation and the variation in

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Publication Date
Tue Jan 01 2019
Journal Name
Proceedings Of The 17th Laccei International Multi-conference For Engineering, Education, And Technology: “industry, Innovation, And Infrastructure For Sustainable Cities And Communities”
Type Curve Techniques for Hydraulically Fractured Wells in Tight Gas Reservoir
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Publication Date
Tue Dec 31 2024
Journal Name
Journal Of Emergency Medicine, Trauma And Acute Care
Histological variety analysis for pleomorphic adenoma in salivary glands: Retrospective study
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Pleomorphic adenoma (PA) is the most frequent benign epithelial neoplasm of salivary glands, displaying a remarkable degree of morphological variety. The aim of the study is to illustrate the clinicopathological characteristics of PA with particular emphases on epithelial cell morphology and mesenchymal elements. Materials and Methods: A total of 132 PA collected between 2002 and 2017 were recruited from Al Shahid Ghazi Al Hariri Hospital and the Department of Oral Pathology, College of Dentistry, Baghdad University, Baghdad, Iraq, and analyzed for their demographic and histopathological features. All data were analyzed using descriptive statistics. A slightly higher incidence of PA was detected in females (52.3%) compared to male subject

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Publication Date
Sat Jan 02 2016
Journal Name
Iraqi Postgraduate Medical Journal
Wallplasty Versus Non Wallplasty in Arthroscopically Assisted Anterior Cruciate Ligament Reconstruction
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Abstract ABSTRACT:BACKGROUND: Anterior cruciate ligament reconstruction (ACLR) is one of the most commonly performed orthopedic procedures. Technical factors especially correct tunnel placement play major role in its success. However its failure rate is still high (10%), and impingement of the graft on the posterior cruciate ligament (PCL) and the medial wall of the lateral femoral condyle is an important cause of failure. Wallplasty is a technique used to prevent graft impingement, but there is no consensus on its routine use.OBJECTIVE:Is to compare between the postoperative knee functional outcome and stability of arthroscopic ACLR performed with wallplasty versus those performed without wallplasty.PATIENTS AND METHODS: A prospective exp

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Mathematical treatment for solition-soliton interactions in mono-mode optical fiber
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There are many images you need to large Khneh space With the continued evolution of storage technology for computers, there is a continuing need and are required to reduce Alkhoznip space Pictures Zguet pictures in a good way, the way conversion Alamueja to Purifiers

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Publication Date
Tue Jun 30 2009
Journal Name
Al-kindy College Medical Journal
Carotid Intima-Media Thickness in Rheumatoid Arthritis Detected by Doppler Ultrasound
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Background: The excess mortality associated with
rheumatoid arthritis is largely due to
cardiovascular disease. Rheumatoid arthritis is of
primary importance in atherogenesis. The intimamedia thickness of extracranial carotid arteries is a
measurable index of the presence of
atherosclerosis.
Objective: To assess carotid intima-media
thickness in rheumatoid arthritis by Doppler
ultrasound.
Methods: Fifty two Iraqi patients with rheumatoid
arthritis were studied and compared with another
fifty two, healthy individuals matched for age and
sex as a control group. Full history was taken and
complete clinical examination was done for all
individuals in both groups. Rheumatoid arthritis
diagnosis was

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Publication Date
Sat Feb 04 2023
Journal Name
Sport Tk-revista Euroamericana De Ciencias Del Deporte
Designing an electronic vest to evaluate movement abilities in foil fencers
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Fencing sport coaches seek fencers who have high velocity and work hard to develop it through training. The research problem lies on when measuring movement abilities through some tests. Manual measurement does not give reasonable impartiality of timing because there is a time-frame between the movement of the fencer and the speed of the movement of the human time setter. Therefore, the authors sought to design an electronic vest to evaluate movement abilities in foil fencers. The study design was experimental, with 12 Iranian foil fencers of the national team, who were divided into two equal groups of 6 fencers. Moreover, there were 12 students from Physical Education and Sport Sciences that worked on the scientific f

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Publication Date
Fri Apr 01 2016
Journal Name
Swift Journal Of Social Sciences And Humanity
Difficulties encountered in translating Some legal texts from Arabic into English
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Translation is both a social and cultural phenomenon, it can neither exist outside a social community and it is within society, nor it can be viewed as a medium of cross-cultural fertilization. This paper aims to investigate the difficulties that a translator may face when dealing with legal texts such as marriage and divorce contracts. These difficulties can be classified according to the present paper into syntactic, semantic, and cultural. The syntactic difficulties include word order, syntactic arrangement, unusual sentence structure, the use of model verbs in English, and difference in legal system. As to the semantic difficulties, they involve lack of established terminology, finding functional and lexical equivalence, word for word t

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