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 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
Publication Date
Sun Sep 28 2025
Journal Name
Polymers
Characterization of a Hydrogel Composite Containing Bioactive Moringa as a Novel Pulp-Capping Material
...Show More Authors

Hydrogels are hydrophilic biocompatible polymers that can be used as a drug delivery material in different medical branches, including vital pulp therapy. The aim of this study is to characterize the physical and biological properties of the newly developed formula as a candidate direct pulp-capping material. The hydrogel composite was prepared from natural and synthetic origins (polyvinyl alcohol (PVA), hyaluronic acid (HA), and sodium alginate (SA)) with the incorporation of bioactive Moringa. Different formulas of hydrogel containing different concentrations were evaluated for physicochemical (FTIR, XRD, SEM, degradation, and swelling), mechanical (viscosity, folding endurance, film thickness), and biological (antioxidant, antibacterial,

... Show More
View Publication
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Thu Jul 07 2022
Journal Name
Public Works Management & Policy
Impact of Pandemic SARS COVID-19 on Different Construction Project Management: Problems and Solutions
...Show More Authors

This study discusses risk management strategies caused by pandemic-related (Covid-19) suspensions in thirty-six engineering projects of different types and sizes selected from countries in the middle east and especially Iraq. The primary data collection method was a survey and questionnaire completed by selected project crew and laborers. Data were processed using Microsoft Excel to construct models to help decision-makers find solutions to the scheduling problems that may be expected to occur during a pandemic. A theoretical and practical concept for project risk management that addresses a range of global and local issues that affect schedule and cost is presented and results indicate that the most significant delays are due to a

... Show More
View Publication
Scopus (9)
Crossref (10)
Scopus Clarivate Crossref
Publication Date
Wed Jan 01 2014
Journal Name
Infection And Drug Resistance
Virulence and antimicrobial resistance of Escherichia coli isolated from Tigris River and children diarrhea
...Show More Authors

Scopus (16)
Scopus
Publication Date
Fri Jan 01 2016
Journal Name
Diabetic Foot & Ankle
Risk factors for occurrence and recurrence of diabetic foot ulcers among Iraqi diabetic patients
...Show More Authors

There are a few studies that discuss the medical causes for diabetic foot (DF) ulcerations in Iraq, one of them in Wasit province. The aim of our study was to analyze the medical, therapeutic, and patient risk factors for developing DF ulcerations among diabetic patients in Baghdad, Iraq.

Preview PDF
Scopus (19)
Crossref (13)
Scopus Crossref
Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Study of vegetation cover distribution using DVI, PVI, WDVI indices with 2D-space plot
...Show More Authors

View Publication
Scopus (45)
Crossref (29)
Scopus Clarivate Crossref
Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
Enhancement of Hydrothermally Co3O4 Thin Films as H2S Gas Sensor by Loading Yttrium Element
...Show More Authors

The gas sensing properties of Co3O4 and Co3O4:Y nano structures were investigated. The films were synthesized using the hydrothermal method on a seeded layer. The XRD, SEM analysis and gas sensing properties were investigated for Co3O4 and Co3O4:Y thin films. XRD analysis shows that all films are polycrystalline in nature, having a cubic structure, and the crystallite size is (11.7)nm for cobalt oxide and (9.3)nm for the Co3O4:10%Y. The SEM analysis of thin films obviously indicates that Co3O4 possesses a nanosphere-like structure and a flower-like structure for Co3O4:Y.

The sen

... Show More
View Publication Preview PDF
Scopus (8)
Crossref (2)
Scopus Clarivate Crossref