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The Effect of Reporting About Value Creation on the Earnings Quality of Iraqi Economic Entities
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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

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Publication Date
Thu Oct 25 2018
Journal Name
Al–bahith Al–a'alami
War Reporters In Iraqi Satellite Channels And Its Role In Increasing Understanding Of The Audience Of The News .: Field Study For The Reporters And The Audiences In Baghdad For The Period From 1/07/2014 Till – 1/11/2014
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The importance of media coverage in the war remains dependent on many indicators for its success, the most important is to have qualified reporters who carry the war news professionally. The idea of this research is to determine the role played by war correspondents working on Iraqi satellite channels during the war against ISIS.
The researcher has chosen ( 40 ) reporters those who was able to contact them and prepared a questionnaire for them to study their situations. Also, he chose an intentional sample from Baghdad audience on condition they should be informed by the performance of the reporters in the satellite channels applying the hypotheses of the theory of depending upon media.
The most important results reached by the re

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Effect of Grain and Calcinations Kaolin Additives on Some Mechanical and Physical properties on Low Density Polyethylene Composites
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In this work, a composite material was prepared from Low-density polyethylene (LDPE) with different weight percent of grain and calcinations kaolin at temperature of (850oC) using single screw extruder and a mixing machine operated at a temperature between (190-200oC). Some of mechanical and physical properties such as tensile strength, tensile strength at break, Young modulus, and elongation at break, shore hardness and water absorption were determined at different weight fraction of filler (0, 2, 7, 10 and 15%). It was found that the addition of filler increases the modulus of elasticity, elongation at break, shore hardness and impact strength; on other hand, it decreases the tensile strength and tensile strength

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Publication Date
Thu Jun 30 2011
Journal Name
Al-kindy College Medical Journal
Effect of war on treatment of pulmonary tuberculosis, and evaluation of Directly-observed therapy in Baghdad
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Background: Directly observed therapy-short course (DOTS) had been adopted by World Health Organization (WHO) as hopeful strategy for treatment of tuberculosis (TB) since early nineties. Iraqi health authorities started DOTS implementation since 2001 in Baghdad. Coverage expanded gradually till 100% in 2004. War and unstable security condition hit Iraq since March 2003. Objective: The objective of this study was To evaluate the DOTS implementation program in Baghdad in different periods including 2 unstable periods for proper assessment of war and instability on treatment of TB. Patients and methods: This study had been conducted in Baghdad during four different periods (before and during 2003 war, after war; without and with DOTS). Dire

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Publication Date
Tue Sep 01 2015
Journal Name
Ama, Agricultural Mechanization In Asia, Africa And Latin America
Effect of three honeycomb interplant distances on yield and it components of two cultivars of bean
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A factorial experiment (2× 3) in randomized complete block design (RCBD) with three replications was conducted to examine the effect of honeycomb selection method using three interplant distances on yield and its components of two cultivars of bean, Bronco and Strike. Interplant distances used were 75× 65 cm, 90× 78 cm, and 105× 91 cm (row× plant) represent short (high plant density), intermediate (intermediate plant density), and wide (low plant density) distance, respectively. Parameters used for selection were number of days from planting to the initiation of first flower, number of nodes formed prior to first flower, and number of main branches. Results showed significant superiority of the Bronco cultivar represented in the number

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Scopus
Publication Date
Thu Jun 07 2018
Journal Name
Applied Physics A
Effect of incorporation of conductive fillers on mechanical properties and thermal conductivity of epoxy resin composite
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Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
Effect of alcoholic extract of Adhatoda vasica leaves on some biological performance of Ceratitis capitata larvae
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Many biological tests were done to study the effect of the crude alcoholic leaves extracts on the biological characteristics at the larvae fruit fly Ceratitis capitata with different concentrations of the extracts exposed 1,2,3,5 and 7.5 % at constant laboratory conditions includes the temperature and the relative humidity (27±2C0&70±5 % respectively). The results of the experiments showed that the alcoholic extracts of the plant effected the growth and the development of the larvae and pupae according to the concentrations . The alcoholic extracts proved to have the highest mortality tend to 66.76 % in larva treated with alcoholic at concentration 7.5 % the

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Publication Date
Mon Aug 15 2011
Journal Name
International Journal Of Poultry Science
Effect of Dietary Supplementation with Different Levels of Arginine on Some Blood Traits of Laying Hens
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This experiment was carried out at the Field of Poultry, Department of Animal Resources, College of Agriculture, University of Baghdad, during the period from 1/5/2011 until 5/7/2011 to study the effect of adding arginine to laying hens diet on certain blood traits. A total of 100 Brown Lohmann laying hen chickens, 38 weeks of age, were randomly distributed into four treatment groups, with 25 hens for each treatment. Treatment groups were: T1: bird-fed diet with no additional arginine (control group); T2, T3, and T4: bird-fed diet supplemented with 0.4, 0.7, and 0.9%, respectively. Therefore, the total amounts of arginine in the four treatments (T1, T2, T3, and T4) become 1.1, 1.5, 1.8, and 2.0%, respectively. Results of this experiment rev

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Publication Date
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
The Ameliorating Effect of Ashwagandha (Withania Somnifera) Extract on Hippocampus and Growth Plate Changes Associated With Propylthiouracil Induced Hypothyroidism in Juvenile Rats : Ashwagandha on Hippocampus and Growth Plate Changes Associated With hypothyroid rats
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Background: Hypothyroidism is a decrease in the production of the thyroid hormones and leads to gland dysfunction. Ashwagandha extract was used as an ayurvedic treatment and supposed to be as antihypothyroidism agent.

Objectives: to investigate the impact of ashwagandha (Ash) extract on propylthiouracil (PTU)-induced hypothyroidism in rats.

Subjects and Methods: The rats were divided into three groups, control group, PTU (hypothyroid) group (6mg/kg/day by oral route), PTU (6mg/kg/day by oral route) +Ash (50mg/kg/day by oral route) treated group. All treatment continued for

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Director's leadership features and Impact on productive efficiency Study at Iraqi general insurance company: Study at Iraqi general insurance company
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أدى التغير السريع في البيئة الخارجية للمنظمة إلى  ظهور حالة من التنافس الشديد مما زاد تخوف الشركات من فقدان الحصة السوقية والخسارة . مما حدا بالمنظمات إلى الاهتمام بوجود مدير يحمل صفات وخصائص قيادية لما فيه من ميزات في تنظيم الإنتاج  ومقابلة الطلب وتقليل التكاليف وتطوير الأداء للحصول على ميزة تنافسية تحافظ او تزيد من حصتها السوقية وإرباحها .

تسعى الدراسة الى تحديد عدد من الاهداف كان اهمها معرفة الع

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Article The problem of nuclear proliferation and its impact on the formula of strategic balance in the Middle East after the events of September 11, 2001
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The issue of nuclear proliferation is one of the most vital issues as it reflects a form of dealing in the field of international relations. Therefore, the Middle East region has taken great interest in reducing the levels of nuclear armament and acquiring nuclear power within the strategic framework of the international and regional powers. The establishment of a nuclear-weapon-free zone in the Middle East region is currently one of the most important international and regional arrangements for controlling the levels of nuclear proliferation and attempting to build a state of stability and balance. In the Middle East and the world. The importance of the research comes from the fact that it deals with an important and vital issue

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