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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
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
Synthesis, spectroscopic and biological studies of some metal complexes with orthoamino hydrazo benzene
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Ortho amino hydrazobenzene (L) has been prepared from the reaction of ortho amino phenyl thiol with phenyl hyrazan in mole ratio(1:1). It has been characterized by elemental analysis (C, H, N), IR, UV–Vis. The complexes of the bivalent ions (Co, Ni, Cu, Zn, Pd, Cd, Hg and Pb) and the trivalent (Cr) have been prepared and characterized too. The structural have been established by elemental analysis(C,H,N), IR , UV – Vis spectra , conductivity measurements , atomic absorption and magnetic susceptibility . The complexes showed characteristic behaviour of octahedral geometry around the metal ion and the( N,N) ligand coordinated in bidentate modeexcept with pd showed square planer. ? ,kf , ?max for the complexes were estimated too . ? for Co

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Publication Date
Tue Dec 03 2013
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
New adaptive satellite image classification technique for al Habbinya region west of Iraq
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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Engineering
Tuning of PID Controllers for Quadcopter System using Cultural Exchange Imperialist Competitive Algorithm
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Quadrotors are coming up as an attractive platform for unmanned aerial vehicle (UAV) research, due to the simplicity of their structure and maintenance, their ability to hover, and their vertical take-off and landing (VTOL) capability. With the vast advancements in small-size sensors, actuators, and processors, researchers are now focusing on developing mini UAV’s to be used in both research and commercial applications. This work presents a detailed mathematical nonlinear dynamic model of the quadrotor which is formulated using the Newton-Euler method. Although the quadrotor is a 6 DOF under-actuated system, the derived rotational subsystem is fully actuated, while the translational subsystem is under-actuated. The der

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Publication Date
Tue Feb 28 2017
Journal Name
Journal Of Engineering
Removal of Lead (II) from Aqueous Solution Using Chitosan Impregnated Granular Activated Carbon
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The use of biopolymer material Chitosan impregnated granular activated carbon CHGAC as adsorbent in the removal of lead ions  pb.2+   from aqueous solution was studied using batch adsorption mode. The prepared CHGAC was characterized by Scanning Electronic Microscopy (SEM) and atomic-absorption  pectrophotometer. The adsorption of lead ions onto Chitosan-impregnated granular activated carbon was examined as a function of adsorbent weight, pH and
contact time in Batch system. Langmuir and Freundlich models were employed to analyze the resulting experimental data demonstrated that better fitted by Langmuir isotherm model than Freundlich model, with good correlation coefficient. The maximum adsorption capacity calculated f

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Stability constant measurements of thorivm (lv) and uranyle ions with some amino acids
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ne,؛Stability constants were determined for complexes of amino acids : L-leuc tryptophane and Aspartic acid with thorium (IV ) and uranyle ( U02++) ions at ؛ serine

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Remediation of Groundwater Contaminated with Copper Ions by Waste Foundry Sand Permeable Barrier
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The permeable reactive barrier (PRB) is one of the promising innovative in situ groundwater remediation technologies, in removing of copper from a contaminated shallow aquifer. The 1:1- mixture of waste foundry sand (WFS) and Kerbala’s sand (KS) was used for PRB. The WFS was represented the reactivity material while KS used to increase the permeability of PRB only. However, Fourier-transform infrared (FTIR) analysis proved that the carboxylic and alkyl halides groups are responsible for the sorption of copper onto WFS. Batch tests have been performed to characterize the equilibrium sorption properties of the (WFS+KS) mix in copper- containing aqueous
solutions. The sorption data for Cu+2 ions, obtained by batch experiments, have be

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Publication Date
Wed May 01 2019
Journal Name
Optik
Ag2S/ZnO Nanorods Composite Photoelectrode Prepared by Hydrothermal Method: Influence of Growth Temperature
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Publication Date
Wed Dec 15 2004
Journal Name
Iraqi Journal Of Laser
Interstitial Photocoagulation of Low Anal Fistula using 810 nm Diode Laser: Prospective Study
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Many conservative sphincter-preserving procedures had been described to be effective in
healing of anal fistula without excision or de roofing.
Objective: To verify the outcome of mere photocoagulation of the fistula tract on healing of low anal
fistula.
Materials and Methods: Using 810nm diode laser, the tracts of low anal fistulae in a cohorts of six male
patients (mean age of 32 yr) had been photocoagulated by retrograde application of laser light through an
orb tip optical fiber threaded in to the tract. Swabs for culture and sensitivity testing were obtained before
and after laser application. Patients were followed up regularly to announce fistula healing.
Results: Mean laser exposure time was 6.6 min., mean

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Theoretical Studies of Sum Optical Properties for InAs (001) by Surface Differential Reflectivity
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The real and imaginary part of complex dielectric constant for InAs(001) by adsorption of oxsagen atoms has been calculated, using numerical analysis method (non-linear least square fitting). As a result a mathematical model built-up and the final result show a fairly good agreement with other genuine published works.

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Publication Date
Mon Feb 23 2026
Journal Name
Baghdad Science Journal
Preparation, Characterization, and Antimicrobial Evaluation of a Cefepime Derivative with Divalent Transition Metals
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