The study aims to measure the impact of reporting on value creation on the earnings quality of the economic unit by presenting and discussing the conceptual aspects of the value creation process through multi-capital and the importance of reporting it in Iraqi private banks in addition to presenting and analyzing the concept of profit quality and its measurement models. Therefore, the checklist prepared for this purpose was used based on previous studies related to the subject in order to determine the level of reporting of the research sample banks by analyzing the content of the annual reports of those banks as well as adopting the Tobin's Q scale to measure the value of the economic unit and then using some statistical models to find out the effect of reporting on value creation on the value of the research sample banks. The research reached a set of conclusions, the most important of which are: the value creation model through multi-capital in the international integrated reporting framework as a reporting mechanism can help in providing an appropriate environment for obtaining high-quality information and thus can improve the quality of accounting information, especially the quality of reported earnings and enable stakeholders also have access to different capitals from an integrated and long-term perspective. It also increases transparency and reduces information asymmetry, thus limiting the management of opportunistic earnings that often occur through manipulation of accounting estimates and accruals according to a short-term perspective that focuses on making earnings only. The result is reflected positively in the earnings quality. In light of the conclusions reached, the researchers recommend expanding information reporting practices in Iraqi private banks on the basis of a broad base of capital to demonstrate the value creation process in order to provide transparency, improve the quality of information, and reduce attempts to manipulate and distort earnings through receivables to achieve high levels of earnings quality, thereby enabling investors and other stakeholders to accurately evaluate units and assisting them in the effective allocation of resources among low-rated or high-performance Iraqi private banks
Abstract: The aim of this study is to assess the effectiveness of 940 nm diode laser in comparison to Endoactivator in elimination of smear layer in terms of radicular dentin permeability and ultra-structural changes of root canal walls by SEM evaluation. Twenty-eight single-rooted extracted lower premolars were instrumented up to size X4 (protaper Next, Dentsaply) and divided into two experimental groups according to the irrigation system, G1; activated by EndoActivator and G2; activated by Diode laser 940 nm, CW mode, 1.7 W. Afterward, the roots were made externally impermeable, filled with 2%methylene blue dye, divided horizontally into three segments representing the apical, middle, and coronal thirds then examined under stereo- micr
... Show MoreAryl hydrocarbon receptor (AhR) is a ligand-activated transcription factor and 2,3,7,8-tetrachlorodibenzo-p-dioxin (TCDD) is a potent ligand for AhR and a known carcinogen. While AhR activation by TCDD leads to significant immunosuppression, how this translates into carcinogenic signal is unclear. Recently, we demonstrated that activation of AhR by TCDD in naïve C57BL6 mice leads to massive induction of myeloid derived-suppressor cells (MDSCs). In the current study, we investigated the role of the gut microbiota in TCDD-mediated MDSC induction. TCDD caused significant alterations in the gut microbiome, such as increases in Prevotella and Lactobacillus, while decreasing Sutterella and Bacteroides. Fecal transplants from TCDD-treated
... Show MorePublic spending represents the government’s financial leverage and has a significant impact on real and monetary economic variables, and one of these effects is the effect of public spending on the exchange rate as an important monetary variable for monetary policy, As we know that public spending in Iraq is financed from oil revenues sold in US dollars, and the Ministry of Finance converts the US dollar into Iraqi dinars to finance the government's need to spend within the requirements and obligations of the state's general budget, And converting the US dollar into Iraqi dinars has an impact on the parallel exchange market, even if there is a contractual exchange rate between the Ministry of Finance and the Central Bank of Iraq to
... Show MoreThe weight of larvae virgins and Alcamlat for males more than the weight of females of the roles themselves that the highest rate of loss in weight of larvae developed to virgins when field conditions were (21.5,22,21.3) mg during June and July and August respectively, recorded the highest degrees of heat and less attributed to moisture
This paper aims to study the effects of the long term solar activity on the critical frequencies of ionospheric F1 layer over Baghdad city, during the solar cycle 22, within (1988- 1995). It is found that the critical frequency of this layer is closely related to the sunspots number during the years of the solar cycle 22, at a middle latitude region of the world. The study discussed the effect of sunspot numbers and solar events on the electron densities of F1 layer, which is the most important ionospheric parameter.
The research aims to
1 – The discloser of the level of moral values in the children of kindergarten.
2 - Building an educational program designed to develop moral values on the children of kindergarten.
3 - Knowing the impact of the program in the development of moral values in children
Purposive sample was selected consisted of 40 children and a child aged 5-6 years and to achieve objectives of the research promising measure of the moral values kindergarten has been applied to the children of the two groups was based on pre and post test
Abstract:
Most of the studies on this subject, small industrial projects, by researchers and scholars in the economic field show the great and increasing importance of doing this kind of projects, the extent of which can be determined by the contribution of these projects to indicators and macroeconomic and sectorial variables. So this research aims to show the extent of the economic contribution of projects in selected international experiences and in the Iraqi economy. As international experiences have provided the opportunity for the progress and growth of small projects in their economies, which led to an increase in the contribution of these projects in the recruitment of economically active manpower, in added
... Show MorePseudoephedrine (PSE), often known as Sudafed, belongs to a class of medications known as sympathomimetic amines, which affect the digestive system, respiratory system, and cardiovascular system. This drug has a long history of medical use; it is helpful in treating symptoms of the common cold and flu, sinusitis, asthma, and bronchitis. Due to its central nervous system (CNS) stimulant properties and structural similarity to amphetamine, it is also used for non-medical purposes such as doping agent, to increase focus, and as a substance that gets rid of exhaustion and drowsiness. Nevertheless only a few studies, backed up its impact on solid abdominal organs. The aim of this task is to investigate the effect of some dosages of PSE
... Show MoreHas influenced technology contact on social values in the Arab community in general and
the Iraqi community in particular whether this positive change or a negative effect on the level
of the individual and society is reflected this influence through socialization and human
relations as well as the behavior of individuals and dealing with others, where the world was
to soon pass changes slow, and the amounts that can be measured and trends can be calculated
and the effect of points can be identified and controlled, but the technological changes and
openness cognitive features that seemed evident in the last decade of the twentieth century
brought about a change in all scales and distances traditional considerations.<