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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
Mon Dec 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NUMERICAL TAXONOMY OF GENUS FICUS L. 1753 (MORACEAE), WITH ADDITION NEW RECORD SPECIES TO EGYPT
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The taxonomy of Ficus L., 1753 species is confusing because of the intense morphological variability and the ambiguity of the taxa. This study handled 36 macro-morphological characteristics to clarify the taxonomic identity of the taxa. The study revealed that Ficus is represented in the Egyptian gardens with forty-one taxa; 33 species, 4 subspecies and 4 varieties, and classified into five subgenera: Ficus Corner, 1960; Terega Raf., 1838; Sycomorus Raf., 1838; Synoecia (Miq.) Miq., 1867, and Spherosuke Raf.,1838; out of them seven were misidentified. Amongst, four new Ficus taxa were recently introduced to Egypt namely: F. lingua subsp. lingua Warb. ex De Wild. & T. Durand, 1901; F. pumila L., 1753; F. rumphii Blume, 1825, and F. su

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Publication Date
Tue Dec 22 1998
Journal Name
College Of Education Ibn Rushd
Investigating Iraqi College students' production of English Intra Word and Inter Word Consonant Clusters
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MR Younus, 1998

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Publication Date
Sun Jun 21 2026
Journal Name
Journal Of Physical Education
Agility and its relationship with of scoring accuracy for young footballers aged (14-16) years
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Publication Date
Sun Jun 16 2013
Journal Name
International Journal For Sciences And Technology
Synthesis and Characterization of Some New Thiazine-4-Ones Containing 1, 3, 4-Thiadiazole Moiety
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Small ring heterocycles containing nitrogen and sulfur have been under investigation for a long time because of their important medicinal properties. Among the wide range of heterocycles explored to develop pharmaceutically important molecules, thiadiazoles had played an important role in medicinal chemistry. A survey of literature had shown that compounds having thiadiazole nucleus possess a broad range of biological activities such as anti-inflammatory (1), antibacterial (2), and antifungal activities (3). Thiazine-4-one and their derivatives are import classes of compounds in organic and medicinal chemistry. The thiazine-4-one ring system is a core structure in various synthetic pharmaceutical agents, displaying a broad spectrum of biolo

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Publication Date
Tue Nov 01 2022
Journal Name
Heliyon
Removal of copper by Azolla filiculoides and Lemna minor: phytoremediation potential, adsorption kinetics and isotherms
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Publication Date
Thu Feb 01 2024
Journal Name
Russian Journal Of Bioorganic Chemistry
Synthesis, Characterization of Formazan Derivatives from Isoniazid and Study Their Antioxidant Activity and Molecular Docking
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Objective: Synthesis, Characterization of formazan derivatives and studies the antioxidant activity of prepared compounds and molecular docking. Methods: In this study, formazan compounds (III–XIV) were produced by combining Schiff base compounds (I), (II) with diazonium salts resulting from reactions of different aromatic amines with sodium nitrate in the presence of Con.HCl at 0–5°C. When isonicotinic acid hydrazide reacts with (N,N-dimethylbenzaldehyde, 4-hydroxy-3-methoxybenzaldehyde) in the presence glacial acetic acid as a solvent Schiff base compounds are created. Results: The prepared compounds were identified by FT-IR, 1H NMR, 13C NMR, then the antioxidant activity of the derivatives and molecular docking were studied. D

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Publication Date
Thu Jun 30 2022
Journal Name
International Journal Of Drug Delivery Technology
Synthesis of New Substituted Coumarin Derivatives containing Schiff-Base as Potential Antimicrobial and Antioxidant Agents
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By unusual method for separating two isomers of a substituted nitro-coumarin using a soxhlet extractor and in controlling temperature to get a selective nitration reaction, several new Schiff base coumarins were synthesized from nitro coumarins as starting material, which were reduced by Fe in glacial acetic acid to produce corresponding amino coumarin derivatives. Then the latter was reacted with different aromatic aldehydes to produce the desired Schiff bases derivatives. After characterization by Fourier transform infrared (FT-IR), Proton nuclear magnetic resonance (1HNMR) and Carbon-13 nuclear magnetic resonance (C-NMR), all these compounds were evaluated as potential Antimicrobial and Antioxidant Agents.

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Publication Date
Fri Jun 14 2019
Journal Name
Biotechnology Letters
Extracellular biosynthesis of silver nanoparticles from Penicillium italicum and its antioxidant, antimicrobial and cytotoxicity activities
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Publication Date
Tue Mar 17 2020
Journal Name
Optical And Quantum Electronics
Photocatalytic activity of Ag-doped TiO2 nanostructures synthesized by DC reactive magnetron co-sputtering technique
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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Endodontics
Synthesis and Preliminary Evaluation of a Polyolefin-based Core for Carrier-based Root Canal Obturation
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Introduction: Carrier-based gutta-percha is an effective method of root canal obturation creating a 3-dimensional filling; however, retrieval of the plastic carrier is relatively difficult, particularly with smaller sizes. The purpose of this study was to develop composite carriers consisting of polyethylene (PE), hydroxyapatite (HA), and strontium oxide (SrO) for carrier-based root canal obturation. Methods: Composite fibers of HA, PE, and SrO were fabricated in the shape of a carrier for delivering gutta-percha (GP) using a melt-extrusion process. The fibers were characterized using infrared spectroscopy and the thermal properties determined using differential scanning calorimetry. The elastic modulus and tensile strength tests were dete

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