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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 2021
Journal Name
Iraqi Journal Of Physics
Effect of π-conjugated molecules on electronics properties of benzene-diamine derivatives
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The present work shows a theoretical results that have been used the functional Hybrid of three parameters Lee-Yang-Parr (B3LYP) of the quantum mechanical approach for density functional theory with (Spanish Initiative for Electronic Simulations with Thousands of Atoms) SIESTA code. All calculations were carried out employing the used method at the Gaussian 09 package of programs. It was reported the main point for research on dominance of the bandgap of elongated pi-conjugated molecules by using different chemical groups replacing hydrogen atom in the most molecules that used in this work. The side groups creates another factor that controls the value of the band gap. The dihedral angle between the two pheny

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Publication Date
Sat Aug 28 2021
Journal Name
Journal Of Pharmaceutical Research International
Effect of Formulation Parameter on Dissolution Rate of Flurbiprofen Using Liquisolid Compact
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Attempts were made to improve solubility and the liquisolid technology dissolving of medication flurbiprofen. Liquisolid pill was developed utilizing transcutol-HP, polyethylene glycol 400, Avecil PH 102 carrier material and Aerosil 200 layer coating material. Suitable excipient amounts were determined to produce liquisolid powder using a mathematical model. On the other hand, flurbiprofen tablet with the identical composition, directly compressed, was manufactured for comparison without the addition of any unvolatile solvent. Both powder combination characterizations and after-compression tablets were evaluated. The pure drug and physical combination, and chosen liquisolid tablets were studied in order to exclude interacting with t

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Publication Date
Wed Jun 01 2022
Journal Name
Civil And Environmental Engineering
Effect of Alkali - Activated Natural Pozzolan on Mechanical Properties of Geopolymer Concrete
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As an alternative to Ordinary Portland Cement (OPC), the alkali-activated binders have been developed with better technical characteristics and more extended durability. The Alkali-Activated Iraqi Natural Pozzolans (AANP) could produce geopolymer cementation building materials and make them ecologically acceptable. The primary advantage of geopolymer cement is that it has a lower environmental effect that contributes to it. The engineering characteristics of geopolymer concrete produced using activated Iraqi natural Pozzolan are summarized in this research. The mechanical properties, modulus of elasticity, and ultrasonic pulse velocity of various concrete mixes were determined via experimental study. The impact of essential variables like w

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Effect of Aluminum on Characterization of ZnTe/n-Si Heterojunction Photo detector
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Publication Date
Wed Sep 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Nano Calcium Carbonate on Some Properties of Reactive Powder Concrete
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Publication Date
Mon Jul 01 2024
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Nitrogen and Sulfur Fertilizers on Growth and Yield of Canola
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Abstract<p>For the purpose of determining the impact of three levels of nitrogen fertilizer (0, 60, and 120 kg.ha<sup>-1</sup>) and sulfur fertilizer (0, 40, and 60 kg.ha<sup>-1</sup>) on production and growth indicators (number of leaves, number of branches, chlorophyll pigments, and fresh and dry weights), a field experiment was carried out during the winter season (2021/2022) in the fields of Al-Diwaniyah Province, Ministry of Agriculture, Diwaniyah Agriculture Directorate, Al-Nouriyah Forest Division. Means were compared using the least significant difference test (LSD) at a 0.05 level of probability. In a factorial experiment employing a wholly randomized block design wi</p> ... Show More
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Publication Date
Tue Jun 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sciences
Effect of phosphorous and amino acid on growth and yield of pea
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Publication Date
Thu Dec 13 2018
Journal Name
International Journal Of Engineering &amp; Technology
Effect of Steel Fiber on Properties of High Performance No-Fine Concrete
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No-fine concrete (NFC) is cellular concrete and it’s light weight concrete produced with the exclusion of sand from the concrete. This study includes the mechanical properties of lightweight reinforced by steel fiber, containing different proportions of steel fiber. This study was done using number of tests. These tests were density, compressive strength, flexural strength and absorption. These tests of the molds at different curing time. The results of tests that implication of fiber to No. fine concrete did not affect significantly on the compressive strength, While the flexural strength were gets better. Results explained that, the flexural strength of (1%) fiber No- fine concrete molds are four times that of the reference mold

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Publication Date
Mon Aug 29 2016
Journal Name
World Journal Of Experimental Biosciences (issn: 2313-3937)
Effect of lead on biofilm formation by environmental isolates of Bacillus spp.
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Biofilm formation is one of the biggest challenges of scientists. Role of heavy metals in forming biofilm is not clear enough. Here, the effect of lead on biofilm formation by Bacillus spp. isolated from soil in terms of biofilm formation and remove was studied. In present study, 10 isolates of Bacillus spp were isolated from soil. The ability of all isolates to form biofilm was evaluated. The effect of lead on biofilm formation was studied by adding lead (pb) before forming biofilm. In another experiment the lead was added after biofilm formation to study the effect of lead on biofilm remove. The current study, showed the ability of all studied isolates to form biofilm. Maximum biofilm formation by Bacillus spp isolate number 8 (B8) follow

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Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
Effect Of Chlorothalonil On Some Cytogenetic Parameters Of Human Peripheral Blood Lymphocytes
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The study aimed to investigate the effect of fungicides chlorothalonil at different concentrations ( 0.1 , 0.5 , 5 , 25 , 50 ) × 10 - 5 M on some cytogenetic parameters of human peripheral blood lymphocytes . The genotoxicity parameters were estimated by the number of chromosomal aberrations (CAs) and their types and by estimating the induced micronuclei (Mn) . Cytotoxic effect recorded by estimating the mitotic index (MI) . Results revealed that the fungicide increased the CAs in dose – response pattern with positive correlation coefficient ( r = + 0.964) , there was a significant differences among the concentrations (P<0.01) . The major CAs records chromosomal breakage at concentrations. 0.5 , 5 , 25 , and 50 , while the lowest concen

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