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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
Thu Feb 25 2021
Journal Name
Iraqi Journal Of Agricultural Sciences
OPTIMIZATION OF LEVOFLOXACIN REMOVAL FROM AQUEOUS SOLUTION USING ELECTROCOAGULATION PROCESS BY RESPONSE SURFACE METHODOLOGY
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This study was aimed to investigate the response surface methodology (RSM) to evaluate the effects of various experimental conditions on the removal of levofloxacin (LVX) from the aqueous solution by means of electrocoagulation (EC) technique with stainless steel electrodes. The EC process was achieved successfully with the efficiency of LVX removal of 90%. The results obtained from the regression analysis, showed that the data of experiential are better fitted to the polynomial model of second-order with the predicted correlation coefficient (pred. R2) of 0.723, adjusted correlation coefficient (Adj. R2) of 0.907 and correlation coefficient values (R2) of 0.952. This shows that the predicted models and experimental values are in go

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Publication Date
Thu Jan 21 2010
Journal Name
Iraqi Journal Of Veterinary Medicine
Production and Partial Purification of Heat-Stable Enterotoxin (A) Produced by Enterotoxigenic Escherichia coli
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A total of (25) stool samples were collected from children and adults (2- 4) years old suffering from diarrhea to isolate E. coli strains that produce heat-stable enterotoxin a (STa), and after performing microscopic examination, cultural characterization and biochemical identification only (11) isolates showed positive E. coli. STa activity was estimated by using suckling mouse assay (SMA) and from these (11) isolates only (5) showed STa activity and the one with the highest STa activity was selected for large scale production of STa, which was followed by partial purification using ion-exchange chromatography (normal phase) using DEAE sephadex A-50 column. After purification and determination of protein concentration by using the standard

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Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
Corrosion Protection Study of Carbon Steel and 316 Stainless Steel Alloys Coated by Nanoparticles
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The Corrosion protection effectiveness of Alimina(Al2O3,50nm)and Zinc oxide (ZnO,30nm) nanoparticales were studied on carbon steel and 316 stainless steel alloys in saline water (3.5%NaCl)at four temperatures: (20,30,40,50 OC)using three electrodes potentiostat. An average corrosion protection efficiencies of 65 %and 80% was achieved using Al2O3 NP's on carbon steel and stainless steel samples respectively, and it seems that no effect of rising temperature on the performances of the coated layers. While ZnO NP'S showed protection efficiency around 65% for the two alloys and little effected by temperature rising on the performanes of the coated layers. The morphology of the coated spesiemses was examined by Atomic force microscope.

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Publication Date
Tue Jul 01 2025
Journal Name
Kirkuk Journal Of Medical Sciences
Socio-Demographic Characteristics of Individuals Seeking Non-Surgical Aesthetic Procedures: A Cross-Sectional Study
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Publication Date
Tue Sep 29 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Nugget mechanical properties of combination (rectangular and round) welded and soldered stainless steel wires
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Background: This study aimed to compare the mechanical properties between four groups of newly fabricated combination wires according to their method of union, according to the gauges of wires and a comparison were made between them and their originals. Materials and method: A total of 60 stainless steel combination wires were fabricated , divided into four groups according to gauge of wires and their method of union, each of them with 15 samples, the groups were welded (0.016x0.022-0.016 and 0.016x0.022-0.018) and soldered (0.016x0.022-0.016 and 0.016x0.022-0.018), samples were made according to certain parameters which were : for the welded samples: length,weight, duration of pulsation and size of copper electrode tips used; for the sold

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Publication Date
Sat Jan 09 2016
Journal Name
World Journal Of Experimental Biosciences
Comparative study of oral bacterial composition and neutrophil count between smokers and non-smokers
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Publication Date
Thu Jan 01 2015
Journal Name
Chemical And Process Engineering Research
Synthesis and Characterization of Gelatin-G-Poly (Acryloyl Amide) Proflavine and Controlled Release Study
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Gelatin-grafted N- proflavine acryl amide was synthesized through two steps; firstly the Gelatin was grafted with acrylic acid free radically using Ammonium per-sulfate at 60℃, Then it was modified to its corresponding acyl chloride derivation, second step included the substitution with amino group of proflavine, in this research Gelatin was used as a natural nontoxic, water soluble polymer as a drug carrier. The prepared pro drug polymer was characterized by FTIR and 1H-NMR spectroscopies, Controlled drug release was studied in different pH values at 37℃. Many advantages were obtained comparing with other known methods.

Publication Date
Mon Aug 04 2014
Journal Name
Iraqi National Journal Of Chemistry
Comparative Study for Antibacterial Activity of Some Maleamic acid Derivatives with Some Commercial Antibiotic
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Publication Date
Sun Nov 01 2015
Journal Name
Journal Of Dermatology & Dermatologic Surgery
Treatment of cutaneous leishmaniasis by topical 25% podophyllin solution (single, blinded, therapeutic, controlled study)
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KE Sharquie, AA Noaimi, AG Al-Ghazzi, Journal of Dermatology & Dermatologic Surgery, 2015 - Cited by 19

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Publication Date
Sun Jun 01 2025
Journal Name
Journal Of Physics: Conference Series
Fabrication of (unsaturated polyester / carrot fibers) gel coat with high impact and compressive strengths
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Abstract<p>Due to the low cost of both unsaturated polyester resin and the plant fibers along with protect of the environment, the wasted Carrot fibers were employed in this study to strengthen and color the resin. Carrot peels powders have been incorporated with unsaturated polyester/ natural fibers (UPE/C.F) gel coats to form a good candidate with good mechanical behaviors in different industrial applications. The wasted carrot peels fibers, were dried, crashed and milled into micro particles sizes (2.5% microns) to improve the mechanical properties (impact energy, Compressive load and Elastic Modulus) of unsaturated polyester. Micro carrot fibers (C.F) have been loaded to unsaturated fibers a</p> ... Show More
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