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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 Mar 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Cold Cracking Technology for Crude Oil Upgrading in Qaiyarah Heavy Oil Field; Technical and Economical Evaluation
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Heavy oil is classified as unconventional oil resource because of its difficulty to recover in its natural state, difficulties in transport and difficulties in marketing it. Upgrading solution to the heavy oil has positive impact technically and economically specially when it will be a competitive with conventional oils from the marketing prospective. Developing Qaiyarah heavy oil field was neglected in the last five decades, the main reason was due to the low quality of the crude oil resulted in the high viscosity and density of the crude oil in the field which was and still a major challenge putting them on the major stream line of production in Iraq. The low quality of the crude properties led to lower oil prices in the global markets

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Publication Date
Tue Mar 05 2024
Journal Name
Scientific Reports
Mesoporous Ag@WO3 core–shell, an investigation at different concentrated environment employing laser ablation in liquid
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Abstract<p>In this study, silver-tungsten oxide core–shell nanoparticles (Ag–WO<sub>3</sub> NPs) were synthesized by pulsed laser ablation in liquid employing a (1.06 µm) Q-switched Nd:YAG laser, at different Ag colloidal concentration environment (different core concentration). The produced Ag–WO<sub>3</sub> core–shell NPs were subjected to characterization using UV–visible spectrophotometry, X-ray diffraction (XRD), transmission electron microscopy (TEM), energy-dispersive spectroscopy, electrical analysis, and photoluminescence PL. The UV–visible spectra exhibited distinct absorption peaks at around 200 and 405 nm, which attributed to the occurrence of surface Plasmon reson</p> ... Show More
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Publication Date
Thu Nov 01 2018
Journal Name
Optical Fiber Technology
Enhancing refractive index sensitivity using micro-tapered long-period fiber grating inscribed in biconical tapered fiber
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Publication Date
Thu Jun 21 2012
Journal Name
J Bagh Coll Dent
Dental caries in relation to oral infections and feeding types among children aged 2-5 years
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Publication Date
Thu Jun 01 2023
Journal Name
Medicinal Chemistry
New Niflumic Acid Derivatives as EGFR Inhibitors: Design, Synthesis, In silico Studies, and Anti-proliferative Assessment
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Background:

1,3,4-oxadizole and pyrazole derivatives are very important scaffolds for medicinal chemistry. A literature survey revealed that they possess a wide spectrum of biological activities including anti-inflammatory and antitumor effects.

Objectives:

To describe the synthesis and evaluation of two classes of new niflumic acid (NF) derivatives, the 1,3,4-oxadizole derivatives (compounds 3 and (4A-E) and pyrazole derivatives (compounds 5 and 6), as EGFR tyrosine kinase inhibitors in silico and in vitro.

Methods:

The designed compounds were synthesized using convent

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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
MODIFIED TRAINING METHOD FOR FEEDFORWARD NEURAL NETWORKS AND ITS APPLICATION in 4-LINK SCARA ROBOT IDENTIFICATION
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In this research the results of applying Artificial Neural Networks with modified activation function to
perform the online and offline identification of four Degrees of Freedom (4-DOF) Selective Compliance
Assembly Robot Arm (SCARA) manipulator robot will be described. The proposed model of
identification strategy consists of a feed-forward neural network with a modified activation function that
operates in parallel with the SCARA robot model. Feed-Forward Neural Networks (FFNN) which have
been trained online and offline have been used, without requiring any previous knowledge about the
system to be identified. The activation function that is used in the hidden layer in FFNN is a modified
version of the wavelet func

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Water Flow Visualization And Velocity Measurement Using Hydrogen Bubble Generation Technique In Low Speed Open Channel
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Visualization of water flow around different bluff bodies at different Reynolds number ranging (1505 - 2492) was realized by designing and building a test rig which contains an open channel capable to ensure water velocity range (4-8cm/s) in this channel. Hydrogen bubbles generated from the ionized water using DC power supply are visualized by a light source and photographed by a digital camera. Flow pattern around a circular disk of (3.6cm) diameter and (3mm) thickness, a sphere of (3.8cm) diameter and a cylinder of
(3.2cm) diameter and (10cm) length are studied qualitatively. Parameters of the vortex ring generated in the wake region of the disk and the separation angle of water stream lines from the surface of the sphere are plott

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Publication Date
Mon Oct 17 2011
Journal Name
Journal Of Engineering
MODIFIED TRAINING METHOD FOR FEEDFORWARD NEURAL NETWORKS AND ITS APPLICATION in 4-LINK SCARA ROBOT IDENTIFICATION
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In this research the results of applying Artificial Neural Networks with modified activation function to perform the online and offline identification of four Degrees of Freedom (4-DOF) Selective Compliance Assembly Robot Arm (SCARA) manipulator robot will be described. The proposed model of identification strategy consists of a feed-forward neural network with a modified activation function that operates in parallel with the SCARA robot model. Feed-Forward Neural Networks (FFNN) which have been trained online and offline have been used, without requiring any previous knowledge about the system to be identified. The activation function that is used in the hidden layer in FFNN is a modified version of the wavelet function. This approach ha

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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Correlation between magnetic resonance imaging and intra-operative findings in disc herniation at lumbo-sacral region
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Background: Prolapsed intervertebral disc is an important and common cause of low backache. MRI has now become universally accepted investigation for prolapsed intervertebral disc. We, however, regularly come across situations, when MRI shows diffuse disc bulges, even at multiple levels, which cannot be correlated clinically and when such cases are operated, no significant disc prolapse is found resulting in negative exploration.Objective: To evaluate the role of M.R.I. finding not only for diagnosis of disc herniation at lumbar region but also for localization the level of herniationMethods: A prospective study on seventy five symptomatic low backache and MRI confirmed prolapsed intervertebral disc patients at lumbo-sacral region were o

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Publication Date
Wed Jun 11 2025
Journal Name
Biomedical Reports
Valproic acid exposure alters histone deacetylase mRNA expression profile in oral cancer and premalignant cell lines
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