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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
Wed Jan 01 2020
Journal Name
Nodes In Transport Networks – Research, Data Analysis And Modelling
Suggested Solutions to Reduce Traffic Congestion During Rush Hours in Al-Jadriya Intersection
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Publication Date
Tue Dec 30 2008
Journal Name
Al-kindy College Medical Journal
Left Ventricular Hypertrophy in Diabetic Patients and Its Relation to Other Diabetic Complications
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Background: left ventricular hypertrophy is independent risk factor for cardiovascular morbidity and mortality. The presence of diabetic complications such as autonomic neuropathy and retinopathy may predict cardiac structural changes in diabetic patients. Objective: To explore the chance of occurrence of left ventricular hypertrophy in diabetic patients and whether it is related to the presence of other diabetic complications. Methods: ninty seven (97) normotensive diabetic patients (57) type II with mean duration of diabetes of (12±6 y) and forty (40) type I with mean duration of (8±6 y) were studied by echocardiography and compared with 41 patients as control. Results: The LVMI was significantly higher in type II diabetics compared

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Publication Date
Tue Apr 27 2021
Journal Name
Cells
DNMT3B Is an Oxygen-Sensitive De Novo Methylase in Human Mesenchymal Stem Cells
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The application of physiological oxygen (physoxia) concentrations is becoming increasingly commonplace within a mammalian stem cell culture. Human mesenchymal stem cells (hMSCs) attract widespread interest for clinical application due to their unique immunomodulatory, multi-lineage potential, and regenerative capacities. Descriptions of the impact of physoxia on global DNA methylation patterns in hMSCs and the activity of enzymatic machinery responsible for its regulation remain limited. Human bone marrow-derived mesenchymal stem cells (BM-hMSCs, passage 1) isolated in reduced oxygen conditions displayed an upregulation of SOX2 in reduced oxygen conditions vs. air oxygen (21% O2, AO), while no change was noted for either OCT-4 or NA

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Publication Date
Sun Dec 21 2025
Journal Name
International Journal On Humanities And Social Sciences
Motivation-based Human Needs and their Disclosure Prompts in Chris Cleave’s Little Bee
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The present work folds two qualitative objectives; the first focuses on investigating the multiplicity of motivation-based human needs in Little Bee. The second objective involves examining the linguistic forms adopted to disclose such needs. Consequently, the researchers are to adapt eclectically Alderfer's Existence, Relatedness, and Growth Theory (1969) and Langacker’s theory of Domains (1987) together with his Active Zone Operation (1991). Such a study helps to embody the connectivity between the social and psychological aspects, and the way these two aspects are disclosed using particular linguistic The study has concluded that Bee needed Alderfer’s basic human needs: existence, relatedness, and growth. Besides, satisfying

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Publication Date
Wed Aug 30 2023
Journal Name
Iraqi Journal Of Science
Community Detection in Modular Complex Networks Using an Improved Particle Swarm Optimization Algorithm
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     Community detection is an important and interesting topic for better understanding and analyzing complex network structures. Detecting hidden partitions in complex networks is proven to be an NP-hard problem that may not be accurately resolved using traditional methods. So it is solved using evolutionary computation methods and modeled in the literature as an optimization problem.  In recent years, many researchers have directed their research efforts toward addressing the problem of community structure detection by developing different algorithms and making use of single-objective optimization methods. In this study, we have continued that research line by improving the Particle Swarm Optimization (PSO) algorithm using a

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Publication Date
Tue Jun 21 2022
Journal Name
Azerbaijan Medical Journal
Factors contributed to dehiscent uterine scar in women with previous one cesarean section
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Publication Date
Wed Jan 30 2013
Journal Name
Al-kindy College Medical Journal
Coronary Angiographic Findings in Diabetic Patients Versus non-Diabetics with Coronary Heart Disease
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Background :Atherosclerosis is the most
frequent underlying cause of ischemic heart
disease and a major cause of death all over the
world. This study was carried out to analyze and
compare the angiographic findings in patients
with diabetes mellitus versus non diabetics with
coronary heart disease , and to correlate these
findings with some risk factors for coronary
heart disease.
Methods: A total of 100 patients were studied,
50 with diabetes mellitus, and 50 non diabetics.
This study was carried out at Al-Sadr teaching
hospital in Basrah, Southern Iraq during the
period April 2009- September 2009. All patients
were known to have coronary heart disease. Risk
factors for coronary heart disease

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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
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Publication Date
Wed Jan 01 2025
Journal Name
Medical Journal Of Babylon
Students’ Knowledge and Attitude about Hepatitis B and C Viruses in Baghdad University
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Abstract<sec> <title>Introduction:

Hepatitis B and C is a serious global public health problem that causes chronic liver disease and accelerates high risk of death from cirrhosis of the liver and liver cancer.

Objectives:

To determine the knowledge and attitude of nonmedical students at Baghdad University toward HBV and HCV infections and to find out the relationship between demographic characteristics.

Materials and Methods:

The study w

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
OPEN CIRCUIT HEAT EXCHANGER DYNAMICS DURING FLOW REDUCTION TRANSIENT IN THEIR SECONDARY LOOPS
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An experimental and theoretical analysis was conducted for simulation of open circuit cross flow heat
exchanger dynamics during flow reduction transient in their secondary loops. Finite difference
mathematical model was prepared to cover the heat transfer mechanism between the hot water in the
primary circuit and the cold water in the secondary circuit during transient course. This model takes under
consideration the effect of water heat up in the secondary circuit due to step reduction of its flow on the
physical and thermal properties linked to the parameters that are used for calculation of heat transfer
coefficients on both sides of their tubes. Computer program was prepared for calculation purposes which
cover a

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