The study aimed to show the concept and importance of accounting Conservatism, Persistence and volatility of earnings of companies listed in the Iraqi market for securities have been selected 35 companies for the period between 2013 to 2107 used the scale of book value to market value to measure the Conservatism while the current profit regression model was used to measure future profits Eviews 9 was used for the purpose of testing the two hypotheses. The results of the study found that there is a statistically significant relationship between accounting Conservatism and Persistence of earnings. The relationship is inverse with no statistically significant relationship between Conservatism and earnings volatility.
For design purposes, it`s necessary to know the compression rate of soil layers which might be happened when it`s subjected to effective stresses. Also, it`s essential to know the rate of flow through soil mass specially for the design of marine structures or earth embankment. These two important behavior could be predicted from the coefficient of consolidation (Cv) and the coefficient of permeability (k). This study shows the effect of cutback asphalt stabilization on Cv and k and other compressibility factors, the investigation was done for silty clay samples, specimens were prepared by mixing the soil with different percentage of asphalt from (0-10)% and subjected to one-dimensional consolidation test of 50mm diameter and 20mm height wer
... Show MoreThe path and its nodal purposes
Abstract
This study has come to indicate the doctrinal purposes of faith in this path، It was composed of an introduction and four demands، as follows:
The first requirement: the intentions of distinguishing between the ranks of people according to divine justice، as those who pass by him are different. Some of them are safe by his work، surviving from the fire، and some of them are not peace، he falls into the fire of Hell، and all of them are different in their ranks in a manner consistent with the justice of God Almighty and the works they have given themselves.
The second requirement: the purposes of divine mercy in honoring the Prophet and his nation on the path and embodying their
Historically, medicinal herbs have been utilized as an important origin of chemicals with particular therapeutic potentials, and they continue to be a great place to find new medication candidates. Parthenocissus quinquefolia L. is a member of the grape-growing family Vitaceae. It is indigenous to Central and North America. It is widely dispersed in Iraqi gardens and plant houses from north to south. Traditionally, it has many uses, like relieving constipation, treating jaundice, expectorant, emetic, and others. At the same time, its proven activities include antioxidant activity, antimicrobial, anti-diabetic, thrombin inhibitor effect, and medicine for treating eyelid eczema. Parthenocissus quinquefolia contains valuable phytochemicals lik
... Show MoreThe aim of this paper is to determine the significant levels of some heavy metals such: lead, chromium, nickel and cadmium, were determined. Sources of pollution and their distribution according to presence of elements in the soils over the whole zone of the province of Maysan in southern of Iraq were investigated 36 soil samples from different zones: residential, industrial, commercial, agricultural and main roads, were collected from the soil surface and a depth of 30 cm and analyzed measuring of concentrations for heavy metals by a device ICP-MS technique. The results were compared with global standard levels of these elements in the soil.
When the depth of stressed soil is rather small, Plate Load Test (PLT) becomes the most efficient test to estimate the soil properties for design purposes. Among these properties, modulus of subgrade reaction is the most important one that usually employed in roads and concrete pavement design. Two methods are available to perform PLT: static and dynamic methods. Static PLT is usually adopted due to its simplicity and time saving to be performs in comparison with cyclic (dynamic) method. The two methods are described in ASTM standard.
In this paper the effect of the test method used in PLT in estimation of some mechanical soil properties was distinguished via a series of both test methods applied in a same site. The comparison of
... Show MoreMechanical rock properties are essential to minimize many well problems during drilling and production operations. While these properties are crucial in designing optimum mud weights during drilling operations, they are also necessary to reduce the sanding risk during production operations. This study has been conducted on the Zubair sandstone reservoir, located in the south of Iraq. The primary purpose of this study is to develop a set of empirical correlations that can be used to estimate the mechanical rock properties of sandstone reservoirs. The correlations are established using laboratory (static) measurements and well logging (dynamic) data. The results support the evidence that porosity and sonic travel time are consistent i
... Show MoreIn an attempt to shed a light on the possible relationship between lipid peroxidation and some antioxidant. The effect of vitamine E (as a potent antioxidant free radical scavenger) on the serum levels of Total cholesterol (TC) and Triacylglycerols (TG) was studied and the lipid peroxidation marker (MDA) was measured. The study includes (50) healthy donors from males and females who had given vitamine E at a rate of (400IU) daily for one month and were divided into two groups. 1. Group (A) : included (25) males donors (20-40) years old, before and after giving vitamine E. 2. Group (B) : included (25) females donors (20-40) years old , before and af
... Show MoreThe objective of this in vivo study is to investigate the effects of 337.1 nm pulsed N2 laser on cellular immune response represented by lymphocyte transformation capacity and phagocytosis activity in laboratory animals. The samples include 60 adult male BALB/c mice, were divided into control group and experimental groups. The experimental groups were divided into two main groups according to the time period after N2 laser irradiation. Each group was divided into 9 subgroups which exposed to N2 laser radiation at different values of pulse repetition rates and exposure times. The results of immunological tests demonstrated that the exposure to 180 J/cm2 of N2 laser radiation induce adverse effect to cellular immune response. The results o
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