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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 Apr 08 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
Bayes estimators for reliability and hazard function of Rayleigh-Logarithmic (RL) distribution with application
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In this paper, we derived an estimators and parameters of Reliability and Hazard function of new mix distribution ( Rayleigh- Logarithmic) with two parameters and increasing failure rate using Bayes Method with Square Error Loss function and Jeffery and conditional probability random variable of observation. The main objective of this study is to find the efficiency of the derived of Bayesian estimator compared to the to the Maximum Likelihood of this function using Simulation technique by Monte Carlo method under different Rayleigh- Logarithmic parameter and sample sizes. The consequences have shown that Bayes estimator has been more efficient than the maximum likelihood estimator in all sample sizes with application

Publication Date
Fri Jan 01 2021
Journal Name
Fme Transactions
FAT-based adaptive backstepping control of an electromechanical system with an unknown input coefficient
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This paper is focused on orthogonal function approximation technique FAT-based adaptive backstepping control of a geared DC motor coupled with a rotational mechanical component. It is assumed that all parameters of the actuator are unknown including the torque-current constant (i.e., unknown input coefficient) and hence a control system with three motor control modes is proposed: 1) motor torque control mode, 2) motor current control mode, and 3) motor voltage control mode. The proposed control algorithm is a powerful tool to control a dynamic system with an unknown input coefficient. Each uncertain parameter/term is represented by a linear combination of weighting and orthogonal basis function vectors. Chebyshev polynomial is used

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Publication Date
Sat Jan 01 2011
Journal Name
Iraqi Postgraduate Med J
Effects of herbs–containing phytoestrogens on rat testis: A histological, histochemical and biochemical study
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ABSTRACT: BACKGROUND: Estrogens has traditionally been known as the female hormone, but this idea has been challenged in early 1990’s and an essential physiological role for estrogen in male fertility was identified. Phytoestrogens are naturally occurring non-steroidal plant chemicals that can act like the female hormone estrogen. The herbs ( anise alfalfa and vervain ) chosen in this study contain phytoestrogens. OBJECTIVE: Previous studies demonstrated controversy of the effects of phytoestrogens on the rat testes .Hence, the present investigation was undertaken to investigate the influence of typical dose of herbs containing phytoestrogen on the rat testis. MATERIALS AND METHODS: Twenty-four apparently normal mature male rats we

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Publication Date
Thu Mar 29 2018
Journal Name
Construction Research Congress 2018
Validation of Time-Safety Influence Curve Using Empirical Safety and Injury Data—Poisson Regression
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Publication Date
Tue Jan 18 2022
Journal Name
Special Care In Dentistry
Association between self‐reported oral disease/conditions and symptoms of depression among Iraqi individuals
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Abstract<sec><title>Aims

The negative impact of oral diseases on the function, economy, and general health of the population is well‐documented. In the last decades, evidence linking increased expression of depression and oral diseases/conditions has significantly increased. The aim of this study is to assess the association between oral disease/conditions and self‐reported symptoms of depression individuals.

Methods

A specially designed questionnaire was distributed via social media for 1 week. It consisted of two main sections; the first section was dedicated to collect demographic variables and self‐reported symptoms

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Publication Date
Wed Jul 31 2019
Journal Name
Journal Of Engineering
Buckling Analysis of Laminated Composite Plate with Different Boundary Conditions using modified Fourier series
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Buckling analysis of a laminated composite thin plate with different boundary conditions subjected to in-plane uniform load are studied depending on classical laminated plate theory; analytically using (Rayleigh-Ritz method). Equation of motion of the plates was derived using the principle of virtual work and solved using modified Fourier displacement function that satisfies general edge conditions. The eigenvalue problem generated by using Ritz method, the set of linear algebraic equations can be solved using MATLAB for symmetric and anti-symmetric, cross and angle-ply laminated plate considering some design parameters such as aspect ratios, number of layers, lamination type and orthotropic ratio. The results obtained g

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Publication Date
Wed Sep 13 2023
Journal Name
Aip Conference Proceedings
Structural and optical properties of iron oxide α-Fe2O3 nanowires prepared by hydrothermal method
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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Assisting Students of Al-Quds Open University to Design Computerized Lessons According to ADDIE
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This Action research aimed at Assisting Students of Faculty of Educational Sciences  at Al-Quds Open University to design computerized  lessons using the Power Point software and according to ADDIE model. The study sample consisted of 40 students  who were taking a course titled Technology of Education during the second semester of the 2014-2015 academic year and three academic instructors . To collect the required date  , the researchers used  focus group technique and structured interviews to get information from the 40 students and the three academic instructors involved in the course Technology of Education in QOU /Nablus Branch. In addition to these methods, a workshop with a guiding checklist was employed t

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Publication Date
Tue Jan 01 2019
Journal Name
Advances In Computational Intelligence And Robotics
Groupwise Non-Rigid Image Alignment Using Few Parameters: Registration of Facial and Medical Images
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Groupwise non-rigid image alignment is a difficult non-linear optimization problem involving many parameters and often large datasets. Previous methods have explored various metrics and optimization strategies. Good results have been previously achieved with simple metrics, requiring complex optimization, often with many unintuitive parameters that require careful tuning for each dataset. In this chapter, the problem is restructured to use a simpler, iterative optimization algorithm, with very few free parameters. The warps are refined using an iterative Levenberg-Marquardt minimization to the mean, based on updating the locations of a small number of points and incorporating a stiffness constraint. This optimization approach is eff

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Designand Implementation of New DES64X and DES128X on 32, 64 Bit Operating System Environments
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In this paper, a description of a design for new DES block cipher, namely DES64X and DES128X. The goals of this design, a part of its security level, are large implementation flexibility on various operating systems as well as high performances. The high level structure is based on the principle of DES and Feistel schema, and proposes the design of an efficient key-schedule algorithm which will output pseudorandomsequences of subkeys. The main goal is to reach the highest possible flexibility, in terms of round numbers, key size, and block size. A comparison of the proposed systems on 32-bit, 64-bit operating system, using 32-bit and 64-bit Java Virtual Machine (JVM), showed that the latter has much better performance than the former.

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