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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
Tue Jan 01 2019
Journal Name
Journal Of Colloid And Interface Science
Organic acid concentration thresholds for ageing of carbonate minerals: Implications for CO2 trapping/storage
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Hypothesis CO2 geological storage (CGS) involves different mechanisms which can store millions of tonnes of CO2 per year in depleted hydrocarbon reservoirs and deep saline aquifers. But their storage capacity is influenced by the presence of different carboxylic compounds in the reservoir. These molecules strongly affect the water wetness of the rock, which has a dramatic impact on storage capacities and containment security. However, precise understanding of how these carboxylic acids influence the rock’s CO2-wettability is lacking. Experiments We thus systematically analysed these relationships as a function of pressure, temperature, storage depth and organic acid concentrations. A particular focus was on identifying organic acid conce

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Publication Date
Thu Jul 01 2021
Journal Name
Applied Thermal Engineering
Consecutive charging and discharging of a PCM-based plate heat exchanger with zigzag configuration
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Publication Date
Tue May 04 2021
Journal Name
Journal Of Tribology
Hardened Edges Effects on Wear Characteristics of Cultivator Sweeps Using Circular Soil Bin Test
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Abstract<p>Tillage tools are subject to friction and low-stress abrasive wear processes with the potential deterioration of the desired soil quality, loss of mechanical weed efficacy, and downtime for replacing worn tools. Limited experimental methods exist to quantify investigate the effect of wear-resistant coatings on shape parameters of soil-engaging tools. ASTM standard sand/rubber wheel abrasion and pin-on-disk tests are not able to simulate wear characteristics of the complex shape of the tillage tools. Even though the tribology of tillage tools can be realistic from field tests, tillage wear tests under field conditions are expensive and often challenging to generate repeatable engineeri</p> ... Show More
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Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Adsorption of Congo Red Dye from Aqueous Solution onto Natural and Modified Bauxite Clays
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The adsorption behavior of congo red dye from its aqueous solutions was investigated onto natural and modified bauxite clays. Both bauxite and modified bauxite are primarily characterized by using, FTIR, SEM, AFM, and XRD. Several variables are studied as a function of adsorption including contact time, adsorbent weight, pH, ionic strength, particle size and temperature under batch adsorption technique. The absorbance of the solution before and after adsorption was measured spectrophotometrically. The equilibrium data fit with Langmuir model of adsorption and the linear regression coefficient R2 is found to be 0.9832 and 0.9630 for natural and modified bauxite respectively at 37.5°C which elucidate the best fitting isotherm model. The gene

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Publication Date
Mon Jun 01 2020
Journal Name
Comparative Immunology, Microbiology And Infectious Diseases
Drug resistance and virulence traits of Acinetobacter baumannii from Turkey and chicken raw meat
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Publication Date
Wed Jan 01 2020
Journal Name
Medico-legal Update
Flexible ureterorenoscopy versus extracorporeal shock wave lithotripsy for treatment of lower pole renal stones
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Publication Date
Sun Jun 09 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis and Preliminary Anticancer Evaluation of 6-Mercaptopurine –Methotrexate Conjugate as Possible Mutual Prodrug
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Small molecules drug conjugate mutual prodrug design  (SMDC) composed of folate and lethal agent conjugate, rigidly bonded via hydrophilic bridge and self immolative disulfide  bond   ;  represent new interesting approaches for cancer treatment , the component of SMDC intended  for targeting    folate receptor , along with greater conservation  of component until reaching  the target tumor tissue . The  designing and synthesis of compound VI and VIII derived from 6-Mercaptopurine (6-MP) and Methotrexate ( MTX) conjugate altogether as mutual prodrugs were  processed forward  successfully by multistep reaction  procedures , and by Thin Layer Chromatography (TLC) for

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Publication Date
Wed Jan 01 2020
Journal Name
Iraqi Journal Of Applied Physics
Preparation and Characterization of Anatase Titanium Dioxide Nanostructures as Smart and Self-Cleaned Surfaces
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Publication Date
Tue Dec 13 2022
Journal Name
Mathematical Modelling Of Engineering Problems
Dynamic Response and Reliability Analysis of Stochastic Multi-Story Frame Structures under Random Excitation
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In earthquake engineering problems, uncertainty exists not only in the seismic excitations but also in the structure's parameters. This study investigates the influence of structural geometry, elastic modulus, mass density, and section dimension uncertainty on the stochastic earthquake response of a multi-story moment resisting frame subjected to random ground motion. The North-south component of the Ali Gharbi earthquake in 2012, Iraq, is selected as ground excitation. Using the power spectral density function (PSD), the two-dimensional finite element model of the moment resisting frame's base motion is modified to account for random ground motion. The probabilistic study of the moment resisting frame structure using stochastic fin

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Publication Date
Mon Jan 07 2019
Journal Name
International Journal Of Drug Delivery Technology
Synthesis and characterization of some new esters containing heterocyclic and derived from azo dyes
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