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
Fri Jan 01 2021
Journal Name
Int. J. Nonlinear Anal. Appl.
Feeble regular and feeble normal spaces in α-topological spaces using graph
...Show More Authors

This paper introduces some properties of separation axioms called α -feeble regular and α -feeble normal spaces (which are weaker than the usual axioms) by using elements of graph which are the essential parts of our α -topological spaces that we study them. Also, it presents some dependent concepts and studies their properties and some relationships between them.

Preview PDF
Scopus (1)
Scopus Clarivate
Publication Date
Tue Jun 30 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Furfural Degradation in Waste Water by Advanced Oxidation Process Using UV/H2O2
...Show More Authors

Furfural is one of the one of pollutants in refinery industrial wastewaters. In this study advanced oxidation process using UV/H2O2 was investigated for furfural degradation in synthetic wastewater. The results from the experimental work showed that the degradation of furfural decreases as its concentration increases, reaching 100% at 50mg/l furfural concentration and increasing the concentration of H2O2 from 250 to 500 mg/l increased furfural removal from 40 to 60%.The degradation of furfural reached 100% after 90 min exposure time using two UV lamps, where it reached 60% using one lamp after 240 min exposure time. The rate of furfural degradation k increased at the pH and initial concentratio

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 01 2019
Journal Name
International Journal Of Biology, Pharmacy And Allied Sciences
WORKPLACE VIOLENCE TOWARD EMERGENCY DEPARTMENT MEDICAL STAFF IN BAGHDAD MEDICAL CITY 2016
...Show More Authors

ABSTRACT Background: The Iraqi hospital witnessed numerous violence incidents against medical staff working in emergency department and range from verbal to physical violence. High frequency of these attacks urged the Iraqi doctors for migration. Aim of study: To identify the prevalence of workplace violence against medical staff and to and study the risk factors related to work place violence. Materials and methods: A descriptive cross sectional study carried out among a sample of 300 medical

Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Data Aggregation in Wireless Sensor Networks Using Modified Voronoi Fuzzy Clustering Algorithm
...Show More Authors

Data centric techniques, like data aggregation via modified algorithm based on fuzzy clustering algorithm with voronoi diagram which is called modified Voronoi Fuzzy Clustering Algorithm (VFCA) is presented in this paper. In the modified algorithm, the sensed area divided into number of voronoi cells by applying voronoi diagram, these cells are clustered by a fuzzy C-means method (FCM) to reduce the transmission distance. Then an appropriate cluster head (CH) for each cluster is elected. Three parameters are used for this election process, the energy, distance between CH and its neighbor sensors and packet loss values. Furthermore, data aggregation is employed in each CH to reduce the amount of data transmission which le

... Show More
View Publication Preview PDF
Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Code-Switching in Language : An Applied Study: تغییر الشفرة اللغویة: دراسة تطبیقیة
...Show More Authors

.

View Publication Preview PDF
Publication Date
Sun Nov 10 2019
Journal Name
Journal Of Engineering And Applied Sciences
Discrete Fracture Network and Fractured Reservoir Characterization in Khabaz Field-Tertiary Formation
...Show More Authors

View Publication
Crossref
Publication Date
Wed Dec 26 2018
Journal Name
Iraqi Journal Of Science
Biofilm Shows Independency from Hemolysin Genes Arsenal in Methicillin Resistant Staphylococcus aureus.
...Show More Authors

Normally, bacteria exposed to antibiotics at sub minimal inhibitory concentrations (MIC) inside the host. Therefore, the current study aimed to comprehend the association among hemolysins, biofilm, as well as gentamicin resistance in local MRSA isolates. Around 35 Staphylococcus aureus locally isolated from different clinical specimens were employed in this study. Methicillin resistance was detected via cefoxitin disk diffusion and mecA amplification methods. MIC of gentamicin was estimated by broth microdilution method. Hemolysin genes involving hla, hlb, hld, and hlg were determined using multiplex polymerase chain reaction (PCR) technique. Microtiter plate method was employed for biofilm assessment in the presence and absence of gentamic

... Show More
Publication Date
Fri Jul 01 2022
Journal Name
International Journal Of Nonlinear Analysis And Applications
Pairwise connectedness in $ check ${$text ${$C$}$$}$ $ ech fuzzy soft bi-closure spaces
...Show More Authors

The concept of Cech fuzzy soft bi-closure space ( ˇ Cfs bi-csp) ( ˇ U, L1, L2, S) is initiated and studied by the authors in [6]. The notion of pairwise fuzzy soft separated sets in Cfs bi-csp is defined in this study, and various features of ˇ this notion are proved. Then, we introduce and investigate the concept of connectedness in both Cfs bi-csps and its ˇ associated fuzzy soft bitopological spaces utilizing the concept of pairwise fuzzy soft separated sets. Furthermore, the concept of pairwise feebly connected is introduced, and the relationship between pairwise connected and pairwise feebly connected is discussed. Finally, we provide various instances to further explain our findings.

Publication Date
Sat Dec 31 2022
Journal Name
International Journal Of Intelligent Engineering And Systems
Dynamic Virtual Network Embedding with Latency Constraint in Flex-Grid Optical Networks
...Show More Authors

View Publication
Scopus (4)
Scopus Crossref
Publication Date
Thu Nov 21 2019
Journal Name
Al-kindy College Medical Journal
Urinary Tract Infection Risk Assessment By Non- Thermal Plasma In Iraqis Patients
...Show More Authors

Background: In the present study used device jet plasma needle with atmospheric pressure which  generates non thermal plasma jet to measure treatment potent with plasma against pathogenic bacteria  founded  in UTI  was inactivated with plasma at 10 sec,

Objective:. This work included the application of the plasma produced from the system in the field of bacterial sterilization , where sample of Gram- negative bacteria (Escherichia coli) were exposed to intervals (1-10)second . Midstream Urine samples swabs were obtained from patients with urinary tract infections.

Type of the study: Cross -sectional study.

Methods: The work were used i

... Show More
View Publication Preview PDF
Crossref (1)
Crossref