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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
Tue Dec 31 2024
Journal Name
Journal Of Soft Computing And Computer Applications
Enhancing Image Classification Using a Convolutional Neural Network Model
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In recent years, with the rapid development of the current classification system in digital content identification, automatic classification of images has become the most challenging task in the field of computer vision. As can be seen, vision is quite challenging for a system to automatically understand and analyze images, as compared to the vision of humans. Some research papers have been done to address the issue in the low-level current classification system, but the output was restricted only to basic image features. However, similarly, the approaches fail to accurately classify images. For the results expected in this field, such as computer vision, this study proposes a deep learning approach that utilizes a deep learning algorithm.

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Publication Date
Thu Dec 24 2020
Journal Name
Psychology And Education
The Use of Ergative Verbs to Background the Role of the Agent in two Selected Short Stories: A Syntactico-Semantic Study
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The study explores the use of ergative verbs in constructing clauses and their impact on the backgrounding of the agent's role in two selected short stories. Contrary to hypothesis No. 1, the research indicates that changes in sentence patterns don't affect the meaning of the process. Additionally, hypothesis No. 2 is refuted as the middle structure is found to highlight the agent's role in the science fiction short story, Terra Infirmum, rather than concealing it as hypothesized for "The Invisible Man." The analysis uncovers that writers utilize ergative processes to narrate stories in various ways, including transitive/active voice, intransitive/active voice, and transitive/passive voice. Furthermore, the findings suggest that writers emp

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Publication Date
Sat Mar 25 2023
Journal Name
Kirkuk University Journal For Agricultural Sciences
The role of the agricultural extension in educating farmers about the legislation on protecting the environment from pollution with chemical pesticides
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The research aimed to determine the role of the agricultural extension in educating farmers about the legislation on the protection of the rural environment from pollution with chemical pesticides working in the Department of Agricultural Extension and Training and the Department of Agricultural Extension in the directorates of agriculture of Najaf and Qadisiyah, and to determine the role of the agricultural extension in the axis of farmers' use of the correct methods to protect the rural environment from pollution with chemical pesticides and the axis of the reasons that lead farmers to pollute the rural environment with chemical pesticides, and to achieve the objectives of this research prepared A questionnaire in the light of rev

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Using Information and Communication Technology to Improving the Quality of Blended Learning Elements’, a Survey Study at the Technical College of Management /Baghdad
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 The research has been based on two main variables (information and communication technology) and the quality of blended education (physical and electronic), aiming to reveal the relationship between four dimensions (physical devices, software, databases, communication networks) and the elements of education represented by (the teacher, the student, the teaching process, curriculum).  The methodology and post-analysis-based research were conducted at the Technical College of Management / Baghdad through polling the opinions of a random sample that included (80) teachers out of (86) and the number of students (276) representing a random sample from all departments of the college (for the morning study) out of (3500) stud

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Plasmid role in agar utilization by Pseudomonas sp. HK1
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Forty different samples (water and soil) were collected from different places in Iraq and Syria. Only (6) isolates showed the ability to grow and utilize agar as a sole source of carbon and energy. Morphological, cultural characterization and biochemical tests confirmed that These isolates belonging to genus Pseudomonas (HK1-HK6) .Plasmid profiles results showed that these isolates were harbored (2 -3) small Plasmids . HK1 isolate was selected because of its efficiency and ability to grow in high density on agar media for transformation and curing experiments, these were checked by transformation experiments after their expression in E. coli MM294. The genes responsible for agar utilization were located on thes

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Publication Date
Mon Nov 01 2021
Journal Name
Review Of International Geographical Education
Thought and emotion with their role in interior design
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The current research deals with thought and emotion and their role in interior design, and in the firstchapter, the research problem was identified through contemplation and an extensive study of theextent of the possibility of representing thought and emotion and shedding light on them according towhat the research seeks to express, which theorizations in the field of interior design have not beenexposed to. The importance of the research was manifested in being a cognitive addition to researchersin the field of interior design in the College of Fine Arts and its corresponding colleges, to benefit from ascientific material that is unique in dealing with the terms of thought and emotion in designs for publicinterior spaces by studying the d

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Publication Date
Sat Dec 02 2023
Journal Name
Journal Of Engineering
Augmented Reality’s Role in Highlighting Historical Heritage / Kirkuk Citadel
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Augmented Reality (AR) is one of the technological developments in recent years that uses the real world as a basic pillar and enhances it by overlaying virtual objects created by computers. The study provides an overview of the use of augmented reality technology in meeting one of the most important requirements of cultural tourism: highlighting cultural and historical heritage. Accordingly, the research problem concentrated on the lack of local literature associated with the use of augmented reality in cultural tourism. It aimed to fill this gap by building a knowledge base and demonstrating the potential of augmented reality in this field. Hence, the importance of research in drawing the attention of tourism practitio

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Social and Psychological Abuse towards Elderly People Living in Elderly Home: Social and Psychological Abuse towards Elderly People Living in Elderly Home
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Abstract

This study aims to identify the social and psychological abuse towards elderly people by others, to identify the difference of social and psychological abuse towards elderly by others according to the variable of gender (male and female). Additionally, to identify the difference of social and psychological abuse towards elderly by determining the one who is responsible of abusing (son, daughter, spouse, etc.). To achieve this aim, the researcher designed a scale to identify the social and psychological abuse towards elderly by others. The results showed that this sample exposed to psychological abuse by different sides due to lacking of powers. Besides, the result showed that there are no signifi

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Publication Date
Wed Apr 26 2023
Journal Name
Journal Of Contemporary Medical Sciences
A potential role of extracellular DNA in biofilm and ciprofloxacin resistance
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Objectives: This study aims to broaden our knowledge of the role of eDNA in bacterial biofilms and antibiotic-resistance gene transfer among isolates. Methods: Staphylococcus aureus, E. coli, and Pseudomonas aeruginosa were isolated from different non-repeated 170 specimens. The bacterial isolates were identified using morphological and molecular methods. Different concentrations of genomic DNA were tested for their potential role in biofilms formed by study isolates employing microtiter plate assay. Ciprofloxacin resistance was identified by detecting a mutation in gyrA and parC. Results: The biofilm intensity significantly decreased (P < 0.05) concerning S. aureus isolates and insignificantly (P > 0.05) concernin

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Publication Date
Tue Apr 30 2024
Journal Name
Iraqi Journal Of Science
Diagnostic Potential Role of CXCL3 and Leptin Levels in Breast Cancer
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The risk of breast cancer development is believed to be attributed to the alterations of a number of key biological components. Within this context, elevated levels of some chemokines that act as growth factors and can promote cancer development. The current study was designed to evaluate CXCL3 (a chemokine C-X-C Motif Ligand 3) and leptin (a peptide hormone synthesized by adipose tissue with cytokine activity) serum of Iraqi breast cancer patients in comparison to healthy controls. A total of 90 participants consisted of 60 patients diagnosed with breast cancer and 30 healthy women as control group were enrolled into this case-control study. Venous blood samples were collected from all participants to evaluate CXCL3 and leptin serum levels

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