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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
Sat Dec 10 2016
Journal Name
International Journal Of Current Microbiology And Applied Sciences
Synthesis, Characterization and Biological Evaluation of Penicillin Derivatives Complexes with Some Transition Metal Ions
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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Psychological and Health Risks of Children Toy-Related Injuries: Pellet-Gun as a Model
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The research aims to identify the psychological and health risks that a child might be exposed to by playing with hazardous toys such as pellet guns. To this end, the researcher has visited Ibn Al-Haytham Eye Hospital in Baghdad, the emergency department to figure out the rate of injuries in Children for the consecutive years (2017-2018) and the first Month of (2019). The psychological risks as a result of disability are represented by the inability to accommodate the surrounding environment well. Additionally, the child experiences a kind of tension, conflict, and going in psychological crises through introversion, isolation, withdrawal tendencies, and poor conformity with himself and the Society.

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Publication Date
Mon Dec 01 2014
Journal Name
Photonic Sensors
Crystalline Structure and Surface Morphology of Tin Oxide Films Grown by DC Reactive Sputtering
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Abstract: Tin oxide thin films were deposited by direct current (DC) reactive sputtering at gas pressures of 0.015 mbar – 0.15 mbar. The crystalline structure and surface morphology of the prepared SnO2 films were introduced by X-ray diffraction (XRD) and atomic force microscopy (AFM). These films showed preferred orientation in the (110) plane. Due to AFM micrographs, the grain size increased non-uniformly as the working gas pressure increased.

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Publication Date
Sun Dec 27 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Phytochemical Investigation and Anti-angiogenic Examination of Iraqi Vigna radiata L. Seeds and Sprouts
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Abstract

  The objective of this study was to investigate the phytochemical constituents of two different parts of Vigna radiata (seeds and sprouts), and identify their  anti angiogenic activity .the goal was achieved by Preliminary qualitative phytochemical screening for crude ethanolic extract of two parts of plant

 ; rat aorta anti-angiogenesis assay had been conducted for both extracts .   isolation , separation and purification of some phytochemical constituents that belong to important groups (flavonoids) from  n-butanol fraction extract of Vigna radiata plant had been done in pure form by using preparative thin layer chromatography ( PTLC ) and then

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Publication Date
Thu Oct 01 2020
Journal Name
Test Engineering & Management
Strengthening of non-liner finite element RCMD Beam with Large Square Opening Using CFRP
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Publication Date
Sat Dec 31 2022
Journal Name
Pakistan Journal Of Medical And Health Sciences
A Computer Simulation of Hubble Telescope Including Eyepiece Nano- Sensors to Increase Optical Efficiency
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The Hubble telescope is characterized by the accuracy of the image formed in it, as a result of the fact that the surrounding environment is free of optical pollutants. Such as atmospheric gases and dust, in addition to light pollution emanating from industrial and natural light sources on the earth's surface. The Hubble telescope has a relatively large objective lens that provides appropriate light to enter the telescope to get a good image. Because of the nature of astronomical observation, which requires sufficient light intensity emanating from celestial objects (galaxies, stars, planets, etc.). The Hubble telescope is classified as type of the Cassegrain reflecting telescopes, which gives it the advantage of eliminating chromat

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Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
Applications of Interior Space Design According to Shape Generation Systems: عبد الكريم علي حسين
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Treatises concerning analyzing the interior spaces multiplied and their directions varied, that some of them analyzed the interior space on the basis of the intellectual and philosophical affiliation or the historical period and others in the light of the concept and mechanisms of the shape. The researcher has not been able to find a research that dealt with analyzing the space within the systems of shape generation, thus it is possible to determine the research problem with the following question: to what extent is it possible to analyze the interior space based on systems of shape generation? As far as the importance of the research is concerned, it sheds light on five of the systems of the shape generation which are: Syntax, shape gra

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Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
Removal of Direct 50 Dyes from Aqueous Solution Using Natural Clay and Organoclay Adsorbents
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In this study, hexadecyltrimethylammonium bromide (HDMAB) - bentonite was synthesized by placing alkylammonium cation onto bentonite. Adsorption of textile dye such as direct Yellow 50 on natural bentonite and HDMAB -bentonite was investigated. The effects of pH, contact time,dosage clay and temperature were investigated experimentally .The Langmuir and Freundlish isotherms equations were applied to the data and values of parameters of these isotherm equations were evaluated. The study indicated that using 0.2 g of HDMAB (hexadecyltrimethylammonium bromide) lead to increase the percentage removal(R%) from 78% for pure bentonite to 99 %. The optimum pH value for the adsorption experiments was found to be pH=3 and therefore all the experim

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Bearing Capacity of Shallow Footing on Compacted Filling Dune Sand Over Reinforced Gypseous Soil
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Existence of these soils, sometimes with high gypsum content, caused difficult problems to the buildings and strategic projects due to dissolution and leaching of gypsum by the action of waterflow through soil mass. In this research, a new technique is adopted to investigate the performance of replacement and geosynthetic reinforcement materials to improve the gypseous soil behavior through experimential set up manufactured loaclally specially for this work. A series of tests were carried out using steel container (600*600*500) mm. A square footing (100*100) mm was placed at the center of the top surface of the bed soil. The results showed that the most effective thickness for the dune sand layer with geotextile at the interface, within

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Publication Date
Wed Aug 26 2020
Journal Name
Iraqi Journal Of Agricultural Sciences
STIMULATION GROWTH AND YIELD OF POTATO BY BUTTONWOOD PRUNNING RESIDUES AND SPRAYING SEVERAL MICRONUTRIENTS
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This study was aimed to estimate the influence of Conocarpus erectus L. residues, and some micronutrients on growth and production of potato. This research was conducted at one of the fields of the College of Agricultural Engineering Sciences - University of Baghdad. The experiment was implemented using factorial arrangement (4X3X3) within randomized complete block design with three replicates. Conocarpus fertilizer was represented the first factor with three levels (7.5, 15, 30 ton.ha-1), which symbolized (C2, C3, C4). Mineral fertilizer as recommended dose as a control, which symbolized (C1). The second factor was foliar spraying with three levels of iron (0, 100, 200 mg.L-1), which symbolized (F0, F1, F2). The third factor is fol

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