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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
Tue Jan 01 2019
Journal Name
International Journal Of Hydrogen Energy
Improvement of photofermentative biohydrogen production using pre-treated brewery wastewater with banana peels waste
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Publication Date
Mon Jul 31 2017
Journal Name
Journal Of Engineering
Experimental and Numerical Investigation of Hyper Composite Plate Structure Under Thermal and Mechanical Loadings
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Publication Date
Mon Mar 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Microstructure and Some Properties of Aluminum-Silicon Matrix Composites Reinforced by Alumina or Chromia
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In this work, yttrium oxide particles (powder) reinforced AL-Si matrix composites (Y2O3/Al-Si) and Chromium oxide particles reinforced AL-Si matrix composites (Cr2O3/AL-Si) were prepared by direct squeeze casting. The volume percentages of yttrium oxide used are (4, 8.1, 12.1, 16.1 vol %) and the volume percentages of the chromium oxide particles used are (3.1, 6.3, 9.4, 12.5 vol. %). The parameters affecting the preparation of Y2O3/Al-Si and Cr2O3/AL-Si composites by direct squeeze casting process were studied. The molten Al-Si alloy with yttrium oxide particles or with chromium oxide particles was stirred again using an electrical stirrer at speed 500 rpm  and the molten alloy was  poured  into the squeeze die cavity. Th

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Publication Date
Fri Jul 03 2026
Journal Name
Journal Of Physical Education
Analytical Study Of Teaching Efficiency According To Herman Module For Baghdad Governorate Physical Educators
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The importance of the current research lies in the importance of teaching competencies and the ability of the teacher to deal and success in his educational career. The research aimed to identify the degree of teaching competencies according to Hermann model of physical education teachers in Baghdad governorate. The descriptive method using the survey method was used on a randomly selected sample of 462 teachers and 314 school principals. After the completion of the survey, the Hermann scale forms were distributed to the teachers. The forms of the teaching competency scale were distributed to their school principals as the direct supervisors of the teachers' evaluation. After completing the survey, the results of each scale were classified

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Publication Date
Sat Jan 06 2018
Journal Name
Journal Of Pharmaceutical Sciences And Research
Synthesis and characterization of substituted 1, 2,4-triazole and their derivatives on poly ethylene
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Publication Date
Fri Jan 01 2016
Journal Name
Diabetic Foot & Ankle
Risk factors for occurrence and recurrence of diabetic foot ulcers among Iraqi diabetic patients
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Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Engineering
Design of Multi-Rate Multi-Zone Wireless Fuzzy Temperature Control System for Greenhouse Application
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sensor sampling rate (SSR) may be an effective and crucial field in networked control systems.  Changing sensor sampling period after designing the networked control system is a critical matter for the stability of the system. In this article, a wireless networked control system with multi-rate sensor sampling is proposed to control the temperature of a multi-zone greenhouse. Here, a behavior based Mamdany fuzzy system is used in three approaches, first is to design the fuzzy temperature controller, second is to design a fuzzy gain selector and third is to design a fuzzy error handler. The main approach of the control system design is to control the input gain of the fuzzy temperature controller depending on the cur

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Publication Date
Sun Dec 30 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Prediction of penetration Rate and cost with Artificial Neural Network for Alhafaya Oil Field
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Prediction of penetration rate (ROP) is important process in optimization of drilling due to its crucial role in lowering drilling operation costs. This process has complex nature due to too many interrelated factors that affected the rate of penetration, which make difficult predicting process. This paper shows a new technique of rate of penetration prediction by using artificial neural network technique. A three layers model composed of two hidden layers and output layer has built by using drilling parameters data extracted from mud logging and wire line log for Alhalfaya oil field. These drilling parameters includes mechanical (WOB, RPM), hydraulic (HIS), and travel transit time (DT). Five data set represented five formations gathered

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Synthesis of substituted (oxazepine, Diazepine, tetrazde) via Schiff Bases for 2- Aminobenzo Thaizole Derivatives
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This work includs synthesis of several Schiff bases by condensation of 6- methoxy – 2- amino benzothiazole with some aldehydes and ketones (2- hydroxyl benzaldehyde, 4- hydroxyl benzaldehyde, 4- N,N –dimethy amino acetophenone, benzophenone) to abtain schiff bases (1-5). These schiff bases were found to react with phthalate anhydride to give oxazepine derivatives (6-10) that were reacted with primary aromatic amines to give Diazepine derivatives (11-15). Besides, we prepared new tetrazole derivatives (16-20) from the reaction of the prepared Schiff bases with sodium azide in the prepared compounds that were characterized by physical properties, FT-IR and some of the 1H-NMR and 13C –NMR spectroscopy.

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Publication Date
Tue Jul 01 2008
Journal Name
Arabian Journal Of Geosciences
Sub-surface geometry of Ar Rika and Ruwah faults from gravity and magnetic surveys
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