Preferred Language
Articles
/
jeasiq-444
The Effect of Mechanisms Corporate Governance in the Accounting Conservatism
...Show More Authors

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 .                                 

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Catalytic Conversion of Glucose into 5-hydroxymethyl furfural over Spent Dry Batteries as Catalysts
...Show More Authors

Biomass is a popular renewable carbon source because it has a lot of potential as a substitute for scarce fossil fuels and has been used to make essential compounds like 5-hydroxymethylfurfural (HMF). One of the main components of biomass, glucose, has been extensively studied as a precursor for the production of HMF. Several efforts have been made to find efficient and repeatable procedures for the synthesis of HMF, a chemical platform used in the manufacturing of fuels and other high-value compounds. Sulfonated graphite (SG) was produced from spent dry batteries and utilized as a catalyst to convert glucose to 5-hydroxymethylfurfural (HMF). Temperature, reaction time, and catalyst loading were the variables studied. When dimethyl sulfo

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Sep 05 2007
Journal Name
Neural Network World
A canonical generic algorithm for likelihood estimator of first order moving average model parameter
...Show More Authors

The increasing availability of computing power in the past two decades has been use to develop new techniques for optimizing solution of estimation problem. Today's computational capacity and the widespread availability of computers have enabled development of new generation of intelligent computing techniques, such as our interest algorithm, this paper presents one of new class of stochastic search algorithm (known as Canonical Genetic' Algorithm ‘CGA’) for optimizing the maximum likelihood function strategy is composed of three main steps: recombination, mutation, and selection. The experimental design is based on simulating the CGA with different values of are compared with those of moment method. Based on MSE value obtained from bot

... Show More
Scopus (3)
Scopus
Publication Date
Wed Jul 04 2018
Journal Name
Civil Engineering Journal
Behavior of Reinforced Reactive Powder Concrete Two-Way Slabs under Static and Repeated Load
...Show More Authors

This paper studies the behavior of reinforced Reactive Powder Concrete (RPC) two-way slabs under static and repeated load. The experimental program included testing six simply supported RPC two-way slabs of 1000 mm length, 1000 mm width, and 70 mm thickness. All the tested specimens were identical in their material properties, and reinforcement details except their steel fibers content. They were cast in three pairs, each one had a different steel fibers ratio (0.5 %, 1 %, and 1.5 %) respectively. In each pair, one specimen was tested under static load and the other under five cycles of repeated load (loading-unloading). Static test results revealed that increasing steel fibres volume fraction from 0.5 % to 1 % and from 1% to 1.5%,

... Show More
View Publication
Crossref (12)
Crossref
Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis and Characterization of Cu(I)-Folic Acid Complex A Theoretical and Experimental Study
...Show More Authors

Copper (I) complex containing folic acid ligand was prepared and characterized on the basis of metal analyses, UV-VIS, FTIR spectroscopies and magnetic susceptibility. The density functional theory (DFT) as molecular modeling calculations was used to determine the donor atoms of folic acid ligand which appear clearly at oxygen atoms binding to hydrogen. Detection of donation sights is supported by theoretical parameters such as geometry, mulliken population, mulliken charge and HOMO-LUMO gap obtained by DFT calculations.

View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Engineering
Some Properties of Polymer Modified Self-Compacting Concrete Exposed to Kerosene and Gas Oil
...Show More Authors

This thesis aims to study the effect of addition polymer materials on mechanical properties of self-compacting concrete, and also to assess the influence of petroleum products (kerosene and gas oil) on mechanical properties of polymer modified self-compacting concrete (PMSCC) after different exposure periods of (30 ,60 ,90 ,and 180 days).

Two type of curing are used; 28 days in water for SCC and 2 days in water followed 26 days in air for PMSCC.

The test results show that the PMSCC (15% P/C ratio) which is exposed to oil products recorded a lower deterioration in compressive strength's values than reference concrete. The percentages of reduction in compressive strength values of PMSCC (15% P/C ratio) was

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 20 2020
Journal Name
International Journal Of Pharmaceutical Research
Synthesis , Physicochemical Studies and biological estimation of new mixed ligand complexes from hetrocyclic compounds
...Show More Authors

The purpose of this research is to synthesize a new mixed ligand Schiff base complexes of Co(II),Ni(II),Cu(II), Zn(II), Cd(II), and Hg(II),which are formulated from the Schiff base (L) that resulted from orthophathalaldehyde (2-PA) with 4-chloroaniline(4-NA). Diagnosis of prepared Ligand and its complexes is done by spectral methods as 1H–NMR, mass spectrometer, FTIR, UV-Vis, molar conductance, elemental microanalyses, atomic absoption and magnetic susceptibility. The analytical studyofall new complexes has shown octahedral geometries. Organic performance study of ligand Schiff base and its complexes reveals different activities agansit four types of bactria; two gram (+) and two gram (-) .

Publication Date
Thu Dec 01 2022
Journal Name
Structural Concrete
Enhancement of RC T‐beams toughness using laced stirrups reinforcement for blast response predictions
...Show More Authors

Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Charge density distributions and electron scattering form factors of 25Mg, 27Al and 29Si nuclei
...Show More Authors

An effective two-body density operator for point nucleon system
folded with the tenser force correlations( TC's), is produced and used
to derive an explicit form for ground state two-body charge density
distributions (2BCDD's) applicable for 25Mg, 27Al and 29Si nuclei. It is
found that the inclusion of the two-body TC's has the feature of
increasing the central part of the 2BCDD's significantly and reducing
the tail part of them slightly, i.e. it tends to increase the probability of
transferring the protons from the surface of the nucleus towards its
centeral region and consequently makes the nucleus to be more rigid
than the case when there is no TC's and also leads to decrease the
1/ 2
r 2 of the nucleu

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Engineering
Estimation and Improvement of Routing Protocol Mobile Ad-Hoc Network Using Fuzzy Neural Network
...Show More Authors

Ad-Hoc Networks are a generation of networks that are truly wireless, and can be easily constructed without any operator. There are protocols for management of these networks, in which the effectiveness and the important elements in these networks are the Quality of Service (QoS). In this work the evaluation of QoS performance of MANETs is done by comparing the results of using AODV, DSR, OLSR and TORA routing protocols using the Op-Net Modeler, then conduct an extensive set of performance experiments for these protocols with a wide variety of settings. The results show that the best protocol depends on QoS using two types of applications (+ve and –ve QoS in the FIS evaluation). QoS of the protocol varies from one prot

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 01 2016
Journal Name
Statistics And Its Interface
Search for risk haplotype segments with GWAS data by use of finite mixture models
...Show More Authors

The region-based association analysis has been proposed to capture the collective behavior of sets of variants by testing the association of each set instead of individual variants with the disease. Such an analysis typically involves a list of unphased multiple-locus genotypes with potentially sparse frequencies in cases and controls. To tackle the problem of the sparse distribution, a two-stage approach was proposed in literature: In the first stage, haplotypes are computationally inferred from genotypes, followed by a haplotype coclassification. In the second stage, the association analysis is performed on the inferred haplotype groups. If a haplotype is unevenly distributed between the case and control samples, this haplotype is labeled

... Show More
View Publication
Scopus Clarivate Crossref