This study aims to test whether the institutions listed on the Iraq Stock Exchange have a significant correlation between the level of conservative accounting practice with the level of market share returns during the Coronavirus pandemic period as one of the policies to confront the economic repercussions of the Coronavirus pandemic. Furthermore, the sample included institutions listed on the Iraq Stock Exchange during the 2019 and 2020 years, i.e., the period before the Coronavirus pandemic and during the Coronavirus pandemic for the purpose of comparison. The market value to book value model was used, and the study found that conservative institutions had achieved the highest level of market share prices compared to non-conservat

The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,

The synthesis and bioactivity of zinc oxide nanoparticles has been extensively studied. The antibacterial activity of different antibiotics individually (ceftriaxone (C), chloramphenicol (CRO), penicillin (P) and amoxicillin (Ax)) and Zinc oxide nanoparticles (60μg/ml) in combination with the previously mentioned antibiotics has been demonstrated in the present study by using the disk diffusion assay method. The results showed a synergistic effect between Zinc oxide nanoparticles (ZnO NPs) and both Ax and P for most of the studied Gram-positive isolates (Staphylococcus aureus1, Staphylococcus aureus2, Staphylococcus epidermidis1, Staphylococcus epidermidis2, Enterococcus faecalis1, Enterococcus faecalis2 ) and between ZnO NPs and both C

Osteoarthritis (OA) is the most common degenerative joint disorder that ultimately results in the progressive destruction of articular cartilage. The occurrence of knee osteoarthritis (OA) increases with obesity and is more common in women compared with men. Thirty patients (20 females, 10 males) clinically diagnosed with knee OA admitted to Baghdad teaching hospital between January 2015-June 2015. Patients between 35-70 year of age and 30 healthy subject (20 females, 10 males) ages matched. The results showed that increased body mass index (BMI) is a well-recognized risk factor for knee osteoarthritis, and the effect of obesity is a stronger predictor of developing knee OA symptoms in women than men. There was also a significant diffe

European Chemical Bulletin (ISSN 2063-5346) is a peer-reviewed journal that publishes original research papers, short communications, and review articles in all areas of chemistry. European Chemical Bulletin has eight sections, namely

                The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

THE ROLE OF ELECTRONIC-PAYMENT SERVICE PROVIDERS IN THE DEVELOPMENT OF E-BANKING IN IRAQ - AN APPLIED RESEARCH IN CENTRAL BANK OF IRAQ

Objectives: To determine the effectiveness of the educational program on nursing staff knowledge about infection control measures at the Intensive Care Unit in Al-Diwaniya Teaching Hospital.

Methodology: A pre-experimental design (one group design: pre-test and post-test) was used. This study was conducted in Al-Diwaniya Teaching Hospital for the period from ( 20^th February to 5^th March, 2020) on a non-probability (purposive) sample consisting of (25 nurses) working in ICU. A questionnaire was built as a data collection tool and consisted of two parts:

First part: The demographic characteristics of the nursing staff (age, gender, level of education, years of experien

  The purpose of the study is to analyze the extent of the impact of liquidity as an independent variable on profitability as an intermediate variable and the value of banks listed in the Iraq Stock Exchange as a dependent variable, as the research problem is summarized by the fact that most banks focus on profitability as a phased goal without focusing on maximizing its value as a strategic goal by enhancing the wealth of owners and shareholders. On the long term, the research community is represented by the banks listed on the Iraq Stock Exchange, while the research sample was deliberately chosen, which included three private banks such as Baghdad Commercial Bank, the Iraqi Commercial Bank and the Iraqi Investment Bank, an