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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
Wed Sep 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Corrosion Behavior of Ti-6Al-4V Alloy in Different Media
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     In this work the corrosion behavior of Ti-6Al-4V alloy was studied by using galvanostatic measurements at room temperature in different media which includ sodium chloride (food salt), sodium tartrate (presence in jellies, margarine, and sausage casings,etc.), sodium oxalate (presence in fruits, vegetables,etc.), acetic acid (presence in vinegar), phosphoric acid (presence in drink), sodium carbonate (presence in 7up drink,etc.), and sodium hydroxide in order to compare.

     Corrosion parameters were interpreted in th

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
Function of Urban Space in strengthen social interaction through Time
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problem of the research is the decline of the role of urban space with time as an influential system in societal relations. The research aims to define indicators for achieving social interaction in the city, and to determine indicators for achieving integration in the urban space, and to study the relationship between the integration of urban space and community interaction over time. the research assumed that by distinguishing the social interaction space from the urban space and developing urban spaces in order to be truly interactive spaces, this will help us achieve social interaction and build a positive relationship between them, which enables us to achieve integration within the urban spaces leading to social interaction. Because

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Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
Pioneering and Growth of Plastic vision data in Modern Art
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The achievements of the art that we know today are questioned in motives that differ from what art knew before, including dramatic artistic transformations, which he called modern art.
In view of the enormity of such a topic, its ramifications and its complexity, it was necessary to confine its subject to the origin of the motives of the transformations of its first pioneers, and then to stand on what resulted from that of the data of vision in composition and drawing exclusively, and through exploration in that, we got to know the vitality of change from the art of its time.
And by examining the ruling contemporary philosophical concepts and their new standards and their epistemological role in contemporary life, since they includ

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Publication Date
Sun Apr 01 2012
Journal Name
Journal Of Educational And Psychological Researches
Effectiveness of at site electronic learning/teaching in educational development
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 This study investigated three aims for the extent of effectiveness of the two systems in educational development of educators. To achieve this, statistical analysis was performed between the two groups that consisted of (26) participants of the electronic teaching method and (38) participants who underwent teaching by the conventional electronic lecture. The results indicated the effectiveness of the “electronic teaching method” and the “electronic lecture method” for learning of the participants in educational development. Also, it indicated the level of equivalence from the aspect of effectiveness of the two methods and at a confidence level of (0.05). This study reached several conclusions, recommendations, and suggestio

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Attitudes of Mass Media Students in Baghdad University toward Marriage
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This Study aims at identifying the attitudes of Masses Media students in Baghdad university toward marriage and the differences of this variable according to sex and the grade. The sample consists of (160) male and Females students, where the questionnaire consists of (40) items’ after achieving their reliability and constancy.
The results show that the attitudes of the students are Positive, there are no differences in the attitudes toward marriage according to sex variable (males and females) and there are differences in the variable of grade toward marriage for the First Class. In the lights of these results the researcher suggests making improvements in the attitudes toward marriage suiting the social value and customs of Iraqi

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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Performance Analysis of Propagation in VHF Military Tactical Communication System
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The main challenge of military tactical communication systems is the accessibility of relevant information on the particular operating environment required for the determination of the waveform's ideal use. The existing propagation model focuses mainly on broadcasting and commercial wireless communication with a highs transceiver antenna that is not suitable for numerous military tactical communication systems. This paper presents a study of the path loss model related to radio propagation profile within the suburban in Kuala Lumpur. The experimental path loss modeling for VHF propagation was collected from various suburban settings for the 30-88 MHz frequency range. This experiment was highly affected by ecological factors and existing

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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
Perceptual Curiosity among Students of Religious Schools in Anbar Province
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Abstract

The aim of the research is to identify the cognitive curiosity of students of religious schools in the al-Anbar Governorate. The sample consisted of (346) students from the secondary stage in religious schools affiliated with the Department of Religious Education and Islamic Studies. The sample included (232) males, (114) females, and (225) represented the intermediate stage, (121) represented the preparatory stage in religious schools. The researcher developed a scale of perceptual curiosity comprising (30) items with three alternatives (always applicable to me, rarely applicable to me, not applicable to me). The results showed that religious school students have a perceptive curiosity; there are no sta

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Analysis of Adipokines and some Steroid Hormones in Myocardial Infarction
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The most common cause of death is cardiovascular disease (CVD), with ischemic heart disease being the most notable type.  There is a propensity to raise the sensitivity of methods in contemporary laboratory for diagnosing of CVD, and assessing key as CVD bio-indicators. The urgent task is to seek for different indicators as a hopeful tool for early detection and monitoring of myocardial infarction in blood samples only. This study comprised 117 Volunteers, recorded with both genders in the age range of 32-64 years old. The volunteers were categorized into two groups: 67patients of myocardial infarction, other group embraced 50 healthy individuals. The samples of blood were collected and directed for biochemical analysis to evaluate estr

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Publication Date
Sun Jan 08 2023
Journal Name
Journal Of Planner And Development
Analysis of Walking Accessibility of Community Park in Duhok City
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Research studies show that urban green spaces promote physical activity, the health of urban residents, and psychological well-being. Taking the community park in Duhok city as the research object, the spatial service area in terms of accessibility of to the Community Park under the mode of pedestrian transportation is analyzed by using the network analysis service area function of the geographic information system (GIS). The results show that under the walking mode in the research area, Parks are concentrated in the north and south of the city, but community parks are few in disadvantaged neighborhoods. In addition, there is a significant disparity between the number of community parks and the number of communities. Only 11 communities

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Publication Date
Sun Jan 01 2023
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Effect of Blended Learning on Students' Products of Design of Interior Space
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