Preferred Language
Articles
/
jpgiafs-981
The Role of Integrated Reporting in Reducing Information Asymmetry: Analytical Research of A sample of Iraqi Banks listed on the Iraq Stock Exchange
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jan 29 2024
Journal Name
Advances In Systems Analysis, Software Engineering, And High Performance Computing
Evaluating Antivirus Effectiveness Against Malware in Ascending Order for Increasing Blockchain Endpoint Protection
...Show More Authors

Blockchain represents a new promising technology with a huge economic impact resulting from its uses in various fields such as digital currency and banking; malware represents a serious threat to users, and there are many differences in the effectiveness of antivirus software used to deal with the problem of malware. This chapter has developed a coefficient for measuring the effectiveness of antivirus software. This chapter evaluates the effectiveness of antivirus software by conducting tests on a group of protection programs using a folder containing an amount of data. These programs are applied to combat viruses contained in this folder. The study revealed that the effectiveness of antivirus software is as follows: AVG scored 0%,

... Show More
View Publication
Crossref (14)
Crossref
Publication Date
Sun Dec 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Maximum bite force in relation to maximum mouth opening among primary school children
...Show More Authors

Background: The vertical distance between the upper and lower incisal edge of the central incisors when the mouth is opened as wide as possible is called maximum mouth opening (MMO). Any pathological change in the masticatory system had a direct effect on the maximal mouth opening. The aim of this study was to evaluate the relationship between the maximum bite force and the maximum mouth opening among group of children. Materials and methods: Four hundred children of both genders were included in this study, their age ranged from eight to ten years. Anterior and posterior (right, left) bite force were measured using bite force sensor. Maximum mouth opening was evaluated by electronic digital caliper. Data was statistically analyzed

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Mon Dec 27 2021
Journal Name
Palarch's Journal Of Archaeology Of Egypt/egyptology
Artistic expression in diagnosing behavioral disorders for elementary school students an applied study
...Show More Authors

The interest in art for young ages is seen as an obvious breakthrough and as revealing of psychological and health feelings in addition to emotions, and it is a treatment for those who suffer from behavioral disorders. The problem arose with the following question: What is the role of artistic expression in diagnosing behavioral disorders for primary school pupils? The aim of the research is to detect the behavioral disorders in the artistic expression of the female students' paintings from the teachers' point of view. The descriptive analytical approach was adopted as it is the appropriate method for identifying and estimating the characteristics and features related to people, places and things, and analyzing situations or phenomena as a

... Show More
Publication Date
Mon Jan 02 2012
Journal Name
Journal Of The Faculty Of Medical Baghdad
Comparative study between ultrasound findings and intra-operative in non-traumatic abdominal pain
...Show More Authors

Publication Date
Tue Jan 01 2013
Journal Name
Iraqi Postgraduate Medical Journal
Patient Satisfaction with Health Services at Medical Ward in Al-Kindy Teaching Hospital
...Show More Authors

OBJECTIVE: To evaluate the patient satisfaction to hospital services and identify factors that influences this satisfaction.

Publication Date
Sun Apr 02 2023
Journal Name
Narst 2023 Annual International Conference
Measuring Claim-Evidence-Reasoning Using Scenario-based Assessments Grounded in Real-world Issues
...Show More Authors

Improving students’ use of argumentation is front and center in the increasing emphasis on scientific practice in K-12 Science and STEM programs. We explore the construct validity of scenario-based assessments of claim-evidence-reasoning (CER) and the structure of the CER construct with respect to a learning progression framework. We also seek to understand how middle school students progress. Establishing the purpose of an argument is a competency that a majority of middle school students meet, whereas quantitative reasoning is the most difficult, and the Rasch model indicates that the competencies form a unidimensional hierarchy of skills. We also find no evidence of differential item functioning between different scenarios, suggesting

... Show More
View Publication Preview PDF
Publication Date
Fri Aug 19 2022
Journal Name
International Journal Of Health Sciences
Interleukin-32, interleukin-33 and acid phosphatase levels in patients with Helicobacter Pylori
...Show More Authors

The study was carried out to detection of H. pylori in (218) patients who attended two teaching hospitals in Baghdad. The diagnosis was done by Immunochromatography methods. Stools and blood samples were taken from each patient as well as other (30) healthy control matching in age. The study included measurement the Levels of Interleukin-32, Interleukin-33, and Acid phosphatase   in sera of patients and control .The result indicated  presence  of H pylori antigen in 115 cases 59 cases  of males and 51 of females , Also, the result indicated  increasing levels of IL-32 and IL-33 and Acid phosphatase  in patients sera  in comparison with healthy control.

View Publication
Crossref
Publication Date
Tue Dec 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
Coated stainless steel archwires' discoloration measured by computerized system (An in-vitro study)
...Show More Authors

Background: Aesthetic archwires are used to overcome the aesthetic problems of stainless steel wires but the color of the coating layer can be changed with time when exposed to oral environments. The aim of this study was to evaluate the degree of color change of different aesthetic archwires from different companies under different coloring solutions. Materials and Methods: One hundred fifty samples of coated archwires from three companies (Highland, G&H and Dany) were immersed in 5 solutions (artificial saliva, turmeric, tea, coffee and Miranda) to evaluate the degree of color changes after 7, 14 and 21 days using visible spectrophotometer. Data were collected and analyzed using one way ANOVA and post hoc Tukey’s tests. Resu

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Tue Jul 01 2025
Journal Name
South African Journal Of Chemical Engineering
Expired azithromycin and cephalexin as corrosion inhibitors for aluminum in saline-acidic solution
...Show More Authors

View Publication
Scopus Clarivate Crossref
Publication Date
Sun Jan 01 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Fabrication and Characterization CdO: In/Si Photovoltaic Solar Cell Prepard By Thermal Evaporation
...Show More Authors