The research aims to measure the accounting conservatism practice of listed companies in the Iraq stock exchange using Basu model to measure the degree of accounting conservatism in a sample of companies of (21) companies for the period from 2007 to 2011, the researcher found that most of the listed companies in the market exercised accounting conservatism when measurement and disclosure of the result of the activity and financial position and there is a variation in the degree of accounting conservatism between economic sectors , which included banking , investment , insurance , industry , agriculture , tourism and hotels.

   Because the practice of accounting conservatism properly

Various speech enhancement Algorithms (SEA) have been developed in the last few decades. Each algorithm has its advantages and disadvantages because the speech signal is affected by environmental situations. Distortion of speech results in the loss of important features that make this signal challenging to understand. SEA aims to improve the intelligibility and quality of speech that different types of noise have degraded. In most applications, quality improvement is highly desirable as it can reduce listener fatigue, especially when the listener is exposed to high noise levels for extended periods (e.g., manufacturing). SEA reduces or suppresses the background noise to some degree, sometimes called noise suppression alg

In this paper, a dynamic investigation is done for strip, rectangular and square machine foundation at the top surface of two-layer dry sand with various states (i.e., loose on medium sand and dense on medium sand). The dynamic investigation is performed numerically using finite element programming, PLAXIS 3D. The soil is expected as a versatile totally plastic material that complies with the Mohr-Coulomb yield criterion. A harmonic load is applied at the base with an amplitude of 6 kPa at a frequency of (2 and 6) Hz, and seismic is applied with acceleration – time input of earthquake hit Halabjah city north of Iraq. A parametric study is done to evaluate the influence of changing L/B ratio (Length=12,6,3 m and width=3 m), type of sand

In this work, the photodetection performance of polyvinyl alcohol (PVA) nanofibers and its composite with yttrium oxide (Y2O3) at different concentrations (2.5, 5, 10) wt% are examined deposited on p-type Si with (111) orientation. Electrospinning technique was used to create nanofiber composites. Adding Y2O3 significantly impacts the PVA nanofibers where ultraviolet-visible (UV-Vis) spectroscopy optical absorption energy gap decreases with increased concentration (2.8, 2.6, and 2.3) eV. X-ray diffraction was used to investigate crystal structure, which is cubic structure. The chemical composition study was conducted using Fourier transform infrared spectroscopy (FTIR) spectra, which revealed the stretching vibrations related to the Y-O bon

From a health standpoint, fluoride (F) is a vital element for humans. It had harmful effects on numerous organs when consumed in high dosages. Fluoride poisoning has been linked to liver damage. The purpose of this study was to see how sodium fluoride (Naf) affected liver function and the glycemic index in adult male albino rats. Fourteen (14) adult male Wistar albino rats were randomly and evenly divided into two groups and given the following treatments for thirty (30) days: G1 Group (Control group), were given distilled water and fed a balanced diet, G2 rats were administered water that contained 100 ppm Naf. The animals were fasted for 8-12 hours before being anesthetized and blood samples were taken by heart puncture technique

From a health standpoint, fluoride (F) is a vital element for humans. It had harmful effects on numerous organs when consumed in high dosages. Fluoride poisoning has been linked to liver damage. The purpose of this study was to see how sodium fluoride (Naf) affected liver function and the glycemic index in adult male albino rats. Fourteen (14) adult male Wistar albino rats were randomly and evenly divided into two groups and given the following treatments for thirty (30) days: G1 Group (Control group), were given distilled water and fed a balanced diet, G2 rats were administered water that contained 100 ppm Naf. The animals were fasted for 8-12 hours before being anesthetized and blood samples were taken by heart puncture technique

To damp the low-frequency oscillations which occurred due to the disturbances in the electrical power system, the generators are equipped with Power System Stabilizer (PSS) that provide supplementary feedback stabilizing signals. The low-frequency oscillations in power system are classified as local mode oscillations, intra-area mode oscillation, and interarea mode oscillations. A suitable PSS model was selected considering the low frequencies oscillation in the inter-area mode based on conventional PSS and Fuzzy Logic Controller. Two types of (FIS) Mamdani and suggeno were considered in this paper. The software of the methods was executed using MATLAB R2015a package.

Thermal performance of closed wet cooling tower has been investigated experimentally and theoretically
in this work. The theoretical model based on heat and mass transfer equations and heat and mass transfer balance equations which are established for steady state case. A new small indirect cooling tower was used for conducting experiments. The cooling capacity of cooling tower is 1 kW for an inlet water temperature of 38oC, a water mass velocity 2.3 kg/m2.s and an air wet bulb temperature of 26oC. This study investigates the relationship between saturation efficiency, cooling capacity and coefficient of performance of closed wet cooling tower versus different operating parameters such wet-bulb temperature, variable air-spray water fl

Continuous escalation of the cost of generating energy is preceded by the fact of scary depletion of the energy reserve of the fossil fuels and pollution of the environment as developed and developing countries burn these fuels. To meet the challenge of the impending energy crisis, renewable energy has been growing rapidly in the last decade. Among the renewable energy sources, solar energy is the most extensively available energy, has the least effect on the environment, and is very efficient in terms of energy conversion. Thus, solar energy has become one of the preferred sources of renewable energy. Flat-plate solar collectors are one of the extensively-used and well-known types of solar collectors. However, the effectiveness of the coll