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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 Nov 30 2025
Journal Name
Iraqi Journal Of Science
Structural and Dielectric Properties of Mn Doped SnO2 Prepared by Solid State Reaction
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This study shows how the structural and dielectric properties of (SnO2)1-x(Mn2O3)x, (where x=0.00, 0.03, 0.05,0.07, and 0.09) prepared using the solid state reaction technique, are affected by the doping of semiconducting metal oxide Mn2O3. Structural analysis of the composites was carried out using information from the composite samples obtained from X-ray diffraction (XRD). The diffraction peak shifting in XRD patterns indicated that Mn ions were successfully incorporated into the SnO2 crystal lattice. Mn ions were successfully doped in the Tin oxide matrix lattice with the subsequent increase of doping levels. The average crystal size evaluated using Scherrer's equation was found to vary from 33 to 37 nm, and the lattice constant

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Publication Date
Thu Oct 31 2019
Journal Name
Journal Of Engineering And Applied Sciences
Improve Work Performance of Rice Whitening Machine by using New Design for Sieve
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Publication Date
Thu Feb 05 2026
Journal Name
Bulletin Of The Chemical Society Of Ethiopia
Synthesis, characterization and biological activity study of mixed complexes with various metal ions
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Four mixed ligand complexes were prepared from 1,10-phenanthroline (Phen), 5-chlorosalicylic acid (CSA), and anthranilic acid (Anthra) dissolved in aqueous ethanol at a ratio of (1:1:1:1) M: Phen:CSA: Anthra, M(II)= Cu, Zn, Cd, and Hg. The prepared compounds were analyzed by flame atomic absorption, FT-IR, UV-Vis, and spectroscopic methods, as well as conductivity measurements and magnetic properties. After analyzing the prepared compounds using the acquired data, the complexes formed by mixing ligands were concluded to adopt an octahedral geometry. That study has been conducted to test the inhibitory effectiveness of the complexes (1,10-Phenanthroline (Phen),  5-Chlorosalicylic acid (CSA), Na[Cu(Phen)(CSA)(Anthra), Na[Zn(Phen)(CSA)(Anthra

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Publication Date
Wed Apr 02 2025
Journal Name
Journal Of Neonatal Surgery
Some Cytogenetic Potentials of Vitex negundo Methanolic Extract on MCF-7 Cell Line
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Breast cancer has become a common malignancy in most parts of the world. Vitex negundo has been used as a traditional remedy for many diseases. This study investigated the molecular mechanism of breast cancer prevention using breast cancer cell line MCF-7. In this study, an overview of the widely used Vitex negundo plant and its alcoholic, Gas chromatography mass spectrometry (GC-MS) was used to assess the extract, cell cycle assay and apoptosis by high content screening assay. in GC-MS. The biologically active phytochemical components of the alcoholic extract of the plant were examined. A GC MS study showed that 27 chemical substances were present. Analysis of the MCF-7 cell life cycle revealed that the plant's alcoholic extract stoppe

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Publication Date
Thu Mar 14 2024
Journal Name
Waste Disposal & Sustainable Energy
Synthesis and characterization of nanocarbon from waste batteries via an eco-friendly method
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Publication Date
Mon Jul 27 2026
Journal Name
Aip Conference Proceedings
Investigation of angiotensin role and its converting enzyme for Iraqi patients with asthma
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Asthma is a chronic disease characterized by inflammatory events in the airways, that makes breathing a hard process in these patients. Angiotensin II (AngII) is important regulator for aldosterone production. Also, it participates in inducing reactive oxygen species (ROS) and inflammatory events. Angiotensin-converting enzyme (ACE) is responsible for the production of AngII. We hypothesised that ACE and AngII participate in the progression of asthma by increasing ROS production and inflammatory processes. Thus, we evaluated the level of AngII, the activity of ACE, and the level of malondialdehyde (MDA) as indicators for oxidative stress in 60 asthmatic male patients and 30 non-asthmatic male control. An asthma control test (ACT) was estima

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Influence of hybrid anchors on externally-bonded FRP laminates used for flexural strengthening
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Publication Date
Wed Jan 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Influence of anchorage systems on externally-bonded CFRP sheets used for flexural strengthening
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Abstract<p>Strengthening with carbon fiber-reinforced polymers (CFRP) has become one of the most significant methods of enhancing the flexural strength of reinforced concrete members. Extensive research has shown that externally-bonded CFRP sheets tend to debond from the soffit of the concrete members at much lower strains, compared with CFRP rupture strain. Different types of anchorage system have been developed to prevent or delay the debonding type failure, which leads to a higher utilisation of the CFRP sheets before failure occurs. This paper summarises some of the most efficient types of anchorage systems that have shown significant enhancement in terms of increasing the flexural bending c</p> ... Show More
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Publication Date
Thu Jul 25 2024
Journal Name
Asian Journal Of Water, Environment And Pollution
Aerobic Composting of Organic Waste, Alternative and  an Efficient Solid Waste Management Solution
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The process of composting which involves the treatment of organic wastes to obtain a stable clean product, has become an increasingly desirable choice, at any scale from home to large waste treatment plants. Composting serves as an alternative to landfilling for managing biodegradable waste while also increasing or preserving soil organic matter, decreasing solid waste, and reducing disposal costs. The compost product improves the condition of the soil, reduces erosion, and helps reduce plant diseases without having adverse impacts on the environment. This study aims to manufacture high-quality compost as a solid waste management method by converting organic waste into a useful resource for the community in a financially and ecologi

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Publication Date
Fri Feb 02 2018
Journal Name
Biochem. Cell. Arch.
EVALUATION OF GAMMA INTERFERON AND INTERLEUKIN 10 LEVELSAT PATIENT WITH GENITAL WART, IRAQ
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