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The role of voluntary accounting disclosure in enhancing information confidence in
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ABSTRACT:

The study aimed to identify the impact of the role of voluntary accounting disclosure in enhancing confidence in the informational content of financial reports. Correlation - Spearman to measure the degree of correlation, as well as the method of simple linear regression analysis, and the study reached several results, including: The level of enhancing the information content in the annual financial reports of the Palestinian banks listed on the Palestine Exchange under study reached the overall average (total) (94.1%), and also Voluntary Accounting Disclosure in Enhancing Confidence in the Informational Content of the List of Change in Ownership Equity of Listed Banks in Palestine and explains what is (35.2%) of the change in it.

The study recommended encouraging the sector of banks listed on the Palestine Stock Exchange with more interest in disclosing optional information because of its importance to stakeholders and because it increases confidence in the published financial reports. Financial and non-financial, whether about the current or future situation

.Key words: Optional Disclosure, Financial Reports, Palestine Stock Exchange.

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Publication Date
Mon Jan 01 2024
Journal Name
Lecture Notes In Networks And Systems
Proceedings of Ninth International Congress on Information and Communication Technology
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The investigation of signature validation is crucial to the field of personal authenticity. The biometrics-based system has been developed to support some information security features.Aperson’s signature, an essential biometric trait of a human being, can be used to verify their identification. In this study, a mechanism for automatically verifying signatures has been suggested. The offline properties of handwritten signatures are highlighted in this study which aims to verify the authenticity of handwritten signatures whether they are real or forged using computer-based machine learning techniques. The main goal of developing such systems is to verify people through the validity of their signatures. In this research, images of a group o

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Publication Date
Sun Nov 30 2025
Journal Name
بدبي اعمال وقائع المؤتمر الدولي الاول لعلوم المكتبات والمعلومات جامعة الوصل و مكتبة محمد بن راشد
Artificial Intelligence Skills of Information Institutions Workers: A Descriptive Study
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Objectives: This research aims to study the artificial intelligence (AI) skills re-quired by employees in information institutions, specifically university libraries in Iraq, to enhance their services and align with modern technological advancements. It highlights the gap between the current knowledge of employees in Al technologies and their practical applications to improve the services of information institutions. Methodology: The research adopted a descriptive survey method, targeting em- ployees in three prestigious university libraries in Baghdad: the Central Library of the University of Baghdad, the Central Library and House of Books of Al-Mustansiriyah University, and the Central Library of the Iraqi University. A sample of (160)

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Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of a dietary education program upon hypertensive clients' information
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Objective: To determine the effectiveness of a dietary educational program upon the hypertensive client’s
information.
Methodology: The sample of the study consists of (60) hypertensive clients who attended Al Anbar Health Office –Al
Andalus Health Center during the period of the study from the14th of March 2010 to the 30th of September 2010. The
sample is divided into two groups; study group (30) hypertensive clients who received dietary educational program
and control group (30) hypertensive clients who received a routine care from the center. Three major instruments
were used; these instruments included (1) knowledge test which was applied on both groups pretest and eight weeks
post-test (2) questions to know

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Publication Date
Fri Jun 16 2023
Journal Name
Journal Of Humanities And Social Sciences Researches
The Role and Importance of Electronic Automation in Banking Service Development: A Case Study of the Commercial Bank of Iraq
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Electronic banking services appeared as a result of laying the foundations for the application of electronic automation in the banking field, and despite the clear expansion in its adoption and implementation as an inevitable necessity imposed by international and national developments, its application was not ideal according to the level that was expected to occur after the abandonment of traditional banking services, which produced some risks Which is evident in the absence of a legal system, whether at the level of proving and authoritative electronic banking services such as electronic signature, Or at the level of protecting the confidentiality of these services and ensuring that they are not exp

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Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Value engineering and process re-engineering and their role in reducing costs
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تسعى المحاسبة الى مسايرة القفزات الهائلة والمتسارعة في تطور العلوم الصرفة والتطبيقية والتقدم التكنولوجي، والتي ادت على ظهور مفاهيم جديدة الغت مسلمات وبديهيات كانت سائدة لمدة طويلة، فعلى سبيل المثال: كان مخزون المواد الاولية والبضاعة التامة في المؤسسات الصناعية او التجارية يشكل العمود الفقري لها بتكاليفه ومشاكله، حتى اذا ما جاء نظام (JIT) الغى بتطبيقاته هذه المفاهيم واعتمد م

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Using He-Ne laser irradiation for enhancing cartilage Autografts
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thirty adult NewZealand rabbits used in this study, they were divided in to two groups (control and treaded with Helium — Neon laser). A square skin flap done on the medial aspect of the auricle of both sides, a square piece of cartilage incised, pealed out from each auricle and fixed in the site of the other, then the flaps sutured .The site of the operation in the rabbits of the treated group were irradiated using a Helium —Neon laser with (5mw) power for (10 days) began after the operation directly, (3 rabbits) from each group used for collection of specimens for histopathological examination at the weeks (1,2,3,4, & 6) weeks post the operation .The results revealed Early invasion of the matrix with elastic fibers which continue to t

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Publication Date
Sun Jan 01 2017
Journal Name
Proceedings Of The Conference “recent Trends In Engineering Sciences And Sustainability”, Baghdad
GNSS positioning techniques for enhancing Google Earth data quality
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Due to the easily access to the satellite images, Google Earth (GE) images have become more popular than other online virtual globes. However, the popularity of GE is not an indication of its accuracy. A considerable amount of literature has been published on evaluating the positional accuracy of GE data; however there are few studies which have investigated the subject of improving the GE accuracy. In this paper, a practical method for enhancing the horizontal positional accuracy of GE is suggested by establishing ten reference points, in University of Baghdad main campus, using different Global Navigation Satellite System (GNSS) observation techniques: Rapid Static, Post-Processing Kinematic, and Network. Then, the GE image for the study

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Publication Date
Sun Dec 29 2024
Journal Name
Muthanna Journal Of Pure Science
Two-Fold Cryptography: Enhancing Image Security with Henon Map
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This paper introduces an innovative method for image encryption called "Two-Fold Cryptography," which leverages the Henon map in a dual-layer encryption framework. By applying two distinct encryption processes, this approach offers enhanced security for images. Key parameters generated by the Henon map dynamically shape both stages of encryption, creating a sophisticated and robust security system. The findings reveal that Two-Fold Cryptography provides a notable improvement in image protection, outperforming traditional single-layer encryption techniques.

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Publication Date
Thu Dec 21 2023
Journal Name
Mikrobiolohichnyi Zhurnal
Focus on Synergistic Bacteriocin-Nanoparticles Enhancing Antimicrobial Activity Assay
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Antimicrobial resistance is one of the most significant threats to public health worldwide. As opposed to using traditional antibiotics, which are effective against diseases that are multidrug-resistant, it is vital to concentrate on the most innovative antibacterial compounds. These innate bacterial arsenals under the term «bacteriocins» refer to low-molecularweight, heat-stable, membrane-active, proteolytically degradable, and pore-forming cationic peptides. Due to their ability to attack bacteria, viruses, fungi, and biofilm, bacteriocins appear to be the most promising, currently accessible alternative for addressing the antimicrobial resistance (AMR) problem and minimizing the negative effects of antibiotics on the host’s m

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Publication Date
Fri Feb 21 2025
Journal Name
2025 First International Conference On Advances In Computer Science, Electrical, Electronics, And Communication Technologies (ce2ct)
Enhancing Cloud Security Implementing AI-Based Intrusion Detection Systems
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The increasing complexity of assaults necessitates the use of innovative intrusion detection systems (IDS) to safeguard critical assets and data. There is a higher risk of cyberattacks like data breaches and unauthorised access since cloud services have been used more frequently. The project's goal is to find out how Artificial Intelligence (AI) could enhance the IDS's ability to identify and classify network traffic and identify anomalous activities. Online dangers could be identified with IDS. An intrusion detection system, or IDS, is required to keep networks secure. We must create efficient IDS for the cloud platform as well, since it is constantly growing and permeating more aspects of our daily life. However, using standard intrusion

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