Preferred Language
Articles
/
jeasiq-444
The Effect of Mechanisms Corporate Governance in the Accounting Conservatism
...Show More Authors

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 .                                 

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Determination of Reservoir Hydraulic Flow Units and Permeability Estimation Using Flow Zone Indicator Method
...Show More Authors

   Reservoir characterization plays a crucial role in comprehending the distribution of formation properties and fluids within heterogeneous reservoirs. This knowledge is instrumental in constructing an accurate three-dimensional model of the reservoir, facilitating predictions regarding porosity, permeability, and fluid flow distribution. Among the various methods employed for reservoir characterization, the hydraulic flow unit stands out as a widely adopted approach. By effectively subdividing the reservoir into distinct zones, each characterized by unique petrophysical and geological properties, hydraulic flow units enable comprehensive reservoir analysis. The concept of the flow unit is closely tied to the flow zone indicator, a cr

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Tue Jan 01 2019
Journal Name
International Journal Of Hydrogen Energy
Improvement of photofermentative biohydrogen production using pre-treated brewery wastewater with banana peels waste
...Show More Authors

View Publication
Scopus (73)
Crossref (68)
Scopus Clarivate Crossref
Publication Date
Fri Oct 01 2021
Journal Name
Chemistryopen
Bonding, Aromaticity and Isomerization of Furfuraldehyde through <i>Off</i> ‐Nucleus Isotropic Magnetic Shielding
...Show More Authors

Off-nucleus isotropic magnetic shielding (σiso(r)) and multi-points nucleus independent chemical shift (NICS(0-2 Å)) index were utilized to find the impacts of the isomerization of gas-phase furfuraldehyde (FD) on bonding and aromaticity of FD. Multidimensional (1D to 3D) grids of ghost atoms (bqs) were used as local magnetic probes to evaluate σiso(r) through gauge-including atomic orbitals (GIAO) at density functional theory (DFT) and B3LYP functional/6-311+G(d,p) basis set level of theory. 1D σiso(r) responses along each bond of FD were examined. Also, a σiso(r) 2D-scan was performed to obtain σiso(r) behavior at vertical heights of 0–1 Å above the FD plane in its cis, transition state (TS) and trans forms. New techniques fo

... Show More
View Publication
Scopus (8)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Sat Mar 26 2016
Journal Name
Journal Of Materials Science: Materials In Electronics
Hydrothermal deposition of CdS on vertically aligned ZnO nanorods for photoelectrochemical solar cell application
...Show More Authors

View Publication
Scopus (27)
Crossref (23)
Scopus Clarivate Crossref
Publication Date
Sun Jan 01 2023
Journal Name
International Conference Of Computational Methods In Sciences And Engineering Iccmse 2021
Synthesis, description and bacteriological valuation of metal complexes including an amoxicillin−based Schiff base
...Show More Authors

View Publication
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Mon Jul 23 2018
Journal Name
Journal Of Clinical Nursing
Factors influencing nurses’ knowledge acquisition of diabetes care and its management: A qualitative study
...Show More Authors
Aim

To identify and explore the factors nurses perceive as influencing their knowledge acquisition in relation to diabetes care and its management in Saudi Arabia.

Background

Diabetes continues to pose major healthcare challenges despite advances in diabetes management. Nurses have a crucial role in diabetes care, but diabetes knowledge deficits deter effective collaboration with other healthcare providers in educating patients about diabetes self‐management.

Design

An exploratory descriptive qualitative design.

Method
... Show More
View Publication
Scopus (20)
Crossref (28)
Scopus Clarivate Crossref
Publication Date
Thu Jun 27 2019
Journal Name
Molecular Crystals And Liquid Cryst
A New Series of Triazine-core Based Mesogenic Derivatives: Synthesis, Characterization and Mesomorphic Study
...Show More Authors

The synthesis, characterization and mesomorphic properties of two new series of triazine-core based liquid crystals have been investigated. The amino triazine derivatives were characterized by elemental analysis, Fourier transforms infrared (FTIR), 1HNMR and mass spectroscopy. The liquid crystalline properties of these compounds were examined by differential scanning calorimetry (DSC) and polarizing optical microscopy (POM). DSC and POM confirmed nematic (N) and columnar mesophase textures of the materials. The formation of mesomorphic properties was found to be dependent on the number of methylene unit in alkoxy side chains.

Scopus (11)
Scopus
Publication Date
Thu Jan 01 2026
Journal Name
Journal Of Interdisciplinary Mathematics
An approximate solution for PDEs of third order under mixed and nonlocal boundary conditions
...Show More Authors

This work aims to find a solution to the problem under investigation and to study non-local boundary-value problems for rectangular domains and two-dimensional thirdorder partial differential equations (PDEs). A finite-difference method combined with the trapezoidal rule is used to solve problems. The numerical results were determined to be steady and accurate.

View Publication
Scopus Crossref
Publication Date
Fri Feb 28 2025
Journal Name
International Journal Of Intelligent Engineering And Systems
MCNet: Mask Cell of Multi Class Deep Network for Blood Cells Detection and Classification
...Show More Authors

Physicians are likely to expend significant labor and time while manually calculating blood smears. Automatic computer-based methods for classifying acute lymphoblastic leukemia have trouble correctly lighting stained white blood cell microscopy images and accurately separating cells that touch or overlap. Additionally, incorporating machine learning techniques into medical services is very hard because doctors can deal with rough guesses as long as the results aren't too bad, but they can't use these calculations for actual medical care. Enabling a A deep network having knowledge of the accuracy of its own predictions is a fascinating and crucial issue. Most instances segmentation frameworks weigh the mask quality during the instance

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (3)
Scopus Crossref
Publication Date
Mon Apr 06 2026
Journal Name
Polymer Bulletin
Enhanced optical response and photodetector performance of PANi/WO3 nanocomposites with controlled composition ratios
...Show More Authors

In recent years, polymeric nanomaterials have attracted much attention to the fields of optoelectronics and energy storage due to their unique properties. In this study, to improve limitations, such as moderate conductivity and limited stability of polyaniline (PANi), PANi /WO3 nanocomposites with different amounts of tungsten trioxide nanoparticles (2,5, 5 and 10 wt%) were synthesized and investigated. The samples were prepared using the rotation coating method and evaluated in structural tests (XRD, FTIR, FESEM), optical (UV-Visible, PL) and photosensitivity. The results showed that the presence of WO3 caused a gradual decrease in the energy band gap from 3.04 eV in pure PANi to 2.37 eV in the 10 wt% sample, which led to facilitating elec

... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Crossref