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The Effect of Mechanisms Corporate Governance in the Accounting Conservatism
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This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the period from 2008 to 2013.                                                                         

In light of the results recommended the search to:

1-compel Iraqi companies listed on the Iraq Stock Exchange to disclose all relevant to the application of corporate governance and mechanisms of information.                                                                                               

2- listed companies in the Iraq Stock Exchange on the continued practice of accounting policies are conservative because of their active effect in curbing the excesses of assets and gains and investor protection values, and that does not understand that call for overkill in the exercise, but guidance for the application of the decision-making and what does not allow misleading users .                                 

 

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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Economics And Finance Studies
THE IMPACT OF THE AUDIT COMMITTEE AND AUDIT TEAM CHARACTERISTICS ON THE AUDIT QUALITY: MEDIATING IMPACT OF EFFECTIVE AUDIT PROCESS
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Publication Date
Thu Dec 01 2022
Journal Name
Al-kut University College Of Humanities
The values ​​of environmental sustainability among the student-teacher at the College of Education for Pure Sciences, Ibn al-Haytham
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Publication Date
Tue Jun 15 2010
Journal Name
International Journal Of Poultry Science
Effect of n-3 and n-6 Fatty Acid Supplemented Diets on Semen Quality in Japanese Quail (Coturnix coturnix japonica)
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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Physics: Conference Series
A comparison and classification of land use land cover to estimate their effect on environment: case study in Baghdad city
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Abstract<p>This study compared and classified of land use and land cover changes by using Remote Sensing (RS) and Geographic Information Systems (GIS) on two cities (Al-Saydiya city and Al-Hurriya) in Baghdad province, capital of Iraq. In this study, Landsat satellite image for 2020 were used for (Land Use/Land Cover) classification. The change in the size of the surface area of each class in the Al-Saydiya city and Al-Hurriya cities was also calculated to estimate their effect on environment. The major change identified, in the study, was in agricultural area in Al-Saydiya city compare with Al-Hurriya city in Baghdad province. The results of the research showed that the percentage of the green </p> ... Show More
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Publication Date
Wed Apr 19 2023
Journal Name
Lasers In Medical Science
Immunohistochemistry technique for effect of gold nanoparticles, laser, and photodynamic therapy on FoxP1 level in infected mice with mammary adenocarcinoma
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Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Irrigation Systems, Bio-Fertilizers and Polymers on some Growth Characteristics and Potato Production in Desert Soils, Karbala Governorate
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Two field experiments were conducted during the spring season 2020 in Karbala governorate to study the effect of irrigation systems, irrigation intervals, biofertilizers and polymers on some characteristics of vegetative growth and potato production. The results showed that there were significant differences in the values of the average plant height due to the effect of the double interference between the irrigation system and the improvers, The height of potato plant under any irrigation system was superior when adding conditioners compared to the control treatment, as it reached 48.56, 58.00 and 64.33cm when adding polymer, biofertilizer, and polymers+ biofertilizers, respectively compared with the control treatment of 44.64cm in the surf

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Publication Date
Tue Mar 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
In vitro cytotoxic effect of annona squamosa pulp ex-tract as a mouthwash for children on human normal cell line
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Background: Fruits and their by-products are the primary sources of bioactive chemicals in plants. Because of its phytochemical richness, Annona squamosa fruits have gained the alertness of people willing in health-promoting diets. The purpose of this in vitro study was to evaluate the cytocompatibility effect of ethanolic crude extract of Annona squamosa pulp against a human normal cell line as a mouthwash for children. Material and method: The ethanolic extract of Annona squamosa pulp was extracted using the ultrasonic method and then lyophilized to make it powder. The MTT (3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyl-2H-tetrazolium bromide) test was performed to investigate the cytotoxic activity of the pulp extract on a human normal cell l

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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
A Study Of Corrosion Inhibition Of Low Carbon Steel In Washing Water Of Crude Oil Solution In The Presence Of Folic Acid
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The corrosion behavior of low carbon steel in washing water of crude oil solution has been studied potentiostatically at five temperatures in the range (30–70)°C .The corrosion potential shifted to more negative values with increasing temperature and the corrosion current density increased with increasing temperature. Folic acid had on inhibiting effect on the corrosion of low carbon steel in washing water at a concentration (5× 10-4-- 5× 10-3 ) mol/dm3 over the temperature range (30–70)°C. Values of the protection efficiency were calculated from the corrosion current density .From the general results for this study, it can be seen that thermodynamic and kinetic function were also calculated (?G, ?S, ?H and Ea )

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Comparison between some well- Known methods to estimate the parameter of the proposed method of measurement and the reliability of the distribution function with two parameters Rally by simulation
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Abstract

            Rayleigh distribution is one of the important distributions used for analysis life time data, and has applications in reliability study and physical interpretations. This paper introduces four different methods to estimate the scale parameter, and also estimate reliability function; these methods are Maximum Likelihood, and Bayes and Modified Bayes, and Minimax estimator under squared error loss function, for the scale and reliability function of the generalized Rayleigh distribution are obtained. The comparison is done through simulation procedure, t

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Publication Date
Sun Jun 30 2024
Journal Name
Sports Culture
Designing and rationing of test to measure the motor compatibility for the eye and the leg for students of the Faculty of Physical Education and Sports Sciences, Samarra University
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The research aims to identify: 1-Designing a test to measure the movement compatibility of the eye and the leg for the students of the Faculty of Physical Education and Sports Sciences, Samarra University. 2-Codification (setting scores and standard levels) for the results of the motor compatibility test for the eye and the leg for students of the Faculty of Physical Education and Sports Sciences, Samarra University. The researchers reached the some following conclusions: 1-A test to measure the movement compatibility of the eye and the leg for the students of the Faculty of Physical Education and Sports Sciences. 2-There is a discrepancy in the standard levels of the research sample.

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