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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
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Buckling and Pre Stressed Dynamics Analysis of Laminated Composite Plate with Different Boundary Conditions
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Critical buckling and natural frequencies behavior of laminated composite thin plates subjected to in-plane uniform load is obtained using classical laminated plate theory (CLPT). Analytical investigation is presented using Ritz- method for eigenvalue problems of buckling load solutions for laminated symmetric and anti-symmetric, angle and cross ply composite plate with different elastic supports along its edges. Equation of motion of the plate was derived using principle of virtual work and solved using modified Fourier displacement function that satisfies general edge conditions. Various numerical investigation were studied to exhibit a convergence and accuracy of the present solution for considering some design parameters such as edge

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Publication Date
Wed Mar 01 2023
Journal Name
Evergreen
Combustion Characteristics of a Free Piston Engine Linear Generator using Various Fuel Injection Durations
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Publication Date
Thu Jul 01 2021
Journal Name
Applied Thermal Engineering
Consecutive charging and discharging of a PCM-based plate heat exchanger with zigzag configuration
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Publication Date
Sun Jul 24 2022
Journal Name
Healthcare
Incidence of Gingival Black Triangles following Treatment with Fixed Orthodontic Appliance: A Systematic Review
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This systematic review aimed to investigate the relation between orthodontic treatment (OT) and the incidence of the gingival black triangle (GBT) after completing treatment with a fixed orthodontic appliance, as well as the associated risk factors and the level of alveolar bone. Electronic and hand searches were conducted in three electronic databases for relevant articles published up to March 2022. Retrieved articles went through a two-step screening procedure, and the risk of bias (RoB) was assessed by the Joanna Briggs Institute checklists. The incidence of GBT after OT was set as the primary outcome, while the secondary outcomes were the risk factors associated with GBT and alveolar bone loss following OT. Out of 421 papers, 5

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Publication Date
Sat Oct 31 2020
Journal Name
Iraqi Journal Of Agricultural Sciences
PERFORMANCE AND MOLECULAR ANALYSIS OF POTATO LINES DEVELOPED FROM GAMMA RAYS AND EMS APPLICATIONS
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An experiment was conducted in a greenhouse - research station B - College of Agricultural Engineering Sciences, University of Baghdad, during the fall season of 2018 with the aim of propagating and initially studying the field performance of 18 and 20 potential potato lines derived from Rivera and Arizona cv. after in vitro exposure of nodal segments to different dosages of gamma rays (0, 10, 20, and 30 Gray) and EMS (0, 10, 20, and 30 mM). Each control cultivar and their derived lines were independently cultured in plastic bags according to the RCBD, with three replications. The results showed that the highest plant height and number of leaves were obtained from Arizona derived lines which gave 60.11 cm and 25.30 leaves.plant-1 in

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Synthesis of ZnS Quantum Dots for QDs-LED hybrid device with different cathode materials
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Publication Date
Tue Mar 01 2016
Journal Name
Journal Of Engineering
Some Mechanical Properties of Concrete by using Manufactured Blended Cement with Grinded Local Rocks
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The use of blended cement in concrete provides economic, energy savings, and ecological benefits, and also provides. Improvement in the properties of materials incorporating blended cements. The major aim of this investigation is to develop blended cement technology using grinded local rocks . The research includes information on constituent materials, manufacturing processes and performance characteristics of blended cements made with replacement (10 and 20) % of grinded local rocks (limestone, quartzite and porcelinite) from cement. The main conclusion of this study was that all types of manufactured blended cement conformed to the specification according to ASTM C595-12 (chemical and physical requirements). The percentage of the compress

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Publication Date
Wed Dec 11 2024
Journal Name
Journal Of Emergency Medicine, Trauma And Acute Care
Mobile application to develop nurses’ knowledge of pediatric cardiopulmonary resuscitation: A quasi-experimental study
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Background: Traditional teaching methods of cardiopulmonary resuscitation (CPR) are not effective for most learners today. They may lead to lack of retention of survival skills and poor outcomes. Various methods are adopted to provide optimal, effective, and attractive teaching methods. Application (app)-based teaching can be used as an alternative way for learners to develop their knowledge and skills. Despite the large number of professional and nonprofessional trainee members, the high quality of CPR is still not fulfilled. Technology-based learning can prove to be an effective way to teach medical subjects such as pediatric cardiac resuscitation, which require an optimal teaching environ

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Publication Date
Tue Mar 01 2016
Journal Name
Journal Of Engineering
Some Mechanical Properties of Concrete by using Manufactured Blended Cement with Grinded Local Rocks
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The use of blended cement in concrete provides economic, energy savings, and ecological benefits, and also provides. Improvement in the properties of materials incorporating blended cements. The major aim of this investigation is to develop blended cement technology using grinded local rocks . The research includes information on constituent materials, manufacturing processes and performance characteristics of blended cements made with replacement (10 and 20) % of grinded local rocks (limestone, quartzite and porcelinite) from cement. The main conclusion of this study was that all types of manufactured blended cement conformed to the specification according to ASTM C595-12 (chemical and physical requirements). The percentage of the compress

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Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Polymer Research
Morphological study of porous aromatic schiff bases as a highly effective carbon dioxide storages
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Carbon dioxide (CO2) capture and storage is a critical issue for mitigating climate change. Porous aromatic Schiff base complexes have emerged as a promising class of materials for CO2 capture due to their high surface area, porosity, and stability. In this study, we investigate the potential of Schiff base complexes as an effective media for CO2 storage. We review the synthesis and characterization of porous aromatic Schiff bases materials complexes and examine their CO2 sorption properties. We find that Schiff base complexes exhibit high CO2 adsorption capacity and selectivity, making them a promising candidate for use in carbon capture applications. Moreover, we investigate the effect of various parameters such as temperature, and pressu

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