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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
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Health- related quality of life for adult patient with chronic viral hepatitis B and C
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Objective(s): This study aims to assess health related quality of life among Iraqi patients with chronic viral hepatitis
B and C also to find out the relationship between health related quality of life and patients demographic
characteristic and to design a new measurement scale for assessing QoL among viral hepatitis B and C patients
which can be suitable to be adopted for Iraqi patients
Methodology: A descriptive quantitative study is carried out at Gastroenterology and Hepatology Teaching
Hospital from February, 1st, 2011 to August 30th 2011, Anon probability (purposive sample) of (100) chronic viral
hepatitis B and C persons , who were clients of Gastroenterology and Hepatology Teaching Hospital / outpatient
clin

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Publication Date
Mon Jun 30 2025
Journal Name
Scripta Medica
Case Report: A Rare Presentation of Sigmoid Volvulus During Pregnancy With an Integrative Postoperative Approach
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Publication Date
Tue Oct 07 2003
Journal Name
University Of Baghdad
A STUDY ON SOLVENT EXTRACTION OF HOLMIUM (III) WITH SUDAN BLACK B REAGENT (M.Sc. Thesis)
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Publication Date
Thu Sep 26 2019
Journal Name
International Journal Of Pharmaceutical Research
Synthesis and identification of novel 2-thioxoimidazolidin- 4-one derivatives containing azo and ester groups
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The compounds 3-[4̄-(4˭-methoxybenzoyloxy) benzylideneamino]-2-thioxo-imidazolidine-4-one(3)aand 4-(1-(5-oxo- 2-thioxoimidazolidin-1-ylimino)ethyl)phenyl acetate(3)b were prepared from the reaction of aromatic aldehyde or ketone(1)a,bwith thiosemicarbazide to give aryl thiosemicarbazones(2)a,b ,followed by cyclization with ethylchloroacetate in the presence of fused sodium acetate. Treatment the compounds(3)a,bwith 4- hydroxybenzenediazoniumchloride yielded the correspondings4-((4-((4-hydroxyphenyl)diazenyl)-5-oxo-2- thioxoimidazolidin-1-ylimino)methyl)phenyl 4-methoxybenzoate(4)aand4-(1-(4-((4-hydroxyphenyl)diazenyl)-5-oxo-2- thioxoimidazolidin-1-ylimino)ethyl)phenyl acetate(4)b.The new 2-thioxo-imidazolidin-4-one with esters (5-7)a,b sy

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Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
A Solution of Second Kind Volterra Integral Equations Using Third Order Non-Polynomial Spline Function
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In this paper, third order non-polynomial spline function is used to solve 2nd kind Volterra integral equations. Numerical examples are presented to illustrate the applications of this method, and to compare the computed results with other known methods.

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Batch and Fixed-Bed Modeling of Adsorption Reactive Remazol Yellow Dye onto Granular Activated Carbon
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In this work, the adsorption of reactive yellow dye (Remazol yellow FG dye) by granular activated carbon (GAC) was investigated using batch and continuous process. The batch process involved determination the equilibrium isotherm curve either favorable or unfavorable by estimation relation between adsorption capacity and concentration of dye at different dosage of activated carbon. The results were fitted with equilibrium isotherm models Langmuir and Freundlich models with R2value (>0.97). Batch Kinetic study showed good fitting with pseudo second order model with R2 (0.987) at contact time 5 h. which provesthat the adsorption is chemisorptions nature. Continuous study was done by fixed bed column where breakthrough time was increased

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Synthesis , characterization and biological activity study of N-substituted sulfonamido maleimides substituted with different heterocycles
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Eighteen new cyclic imides (maleimides) conncted to benzothiazole moiety through sulfonamide group were synthesized via multistep synthesis.The first step involved preparation of two maleamic acids N-phenylmaleamic acid and N-benzylmaleamic acid via reaction of maleic anhydride with aniline or benzyl amine.Dehydration of the prepared amic acids by treatment with acetic anhydride and anhydrous sodium acetate in the second step afforded N-phenylmaleimide and N- benzyl maleimide which in turn were treated with chlorosulfonic acid in the third step to afford 4-(N-maleimidyl) phenyl sulfonyl chloride and 4-(N-maleimidyl) benzyl sulfonyl chloride respectively.In the Fourth step of this work each one of the two prepared maleimidyl sulfonyl chlorid

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Publication Date
Sat Jan 01 2011
Journal Name
Al-mustansiriyah Journal Of Science
TMA and DSC study of molded and annealed polyester: a thermal expansion and crystallization evaluation
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Thermomechanical analysis (TMA) and differential scanning calorimetry (DSC) are used to investigate the effect of molding and annealing of polyester on the behavior of thermal expansion and crystallization since these factors play role in the reprocessing or recycling of the polymer. The dynamic mode of the TMA provides enhanced characterization information about the polyester since it separates the transitions into reversible and irreversible signals, and also reveals the progress of the amorphous regions as the polyester loses strength with the increasing temperature approaching melting. Slow cooling after annealing brings crystallization that may be attributed to molecular chain straightening due to orientation.

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Electrical properties of pure NiO and NiO:Au thin films prepared by using pulsed laser deposition
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The electrical properties of pure NiO and NiO:Au Films which are
deposited on glass substrate with various dopant concentrations
(1wt.%, 2wt%, 3wt.% and 4wt.%) at room temperature 450 Co
annealing temperature will be presented. The results of the hall effect
showed that all the films were p-type. The Hall mobility decreases
while both carrier concentration and conductivity increases with the
increasing of annealing temperatures and doping percentage, Thus,
indicating the behavior of semiconductor, and also the D.C
conductivity from which the activation energy decrease with the
doping concentration increase and transport mechanism of the charge
carriers can be estimated.

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Publication Date
Wed Mar 20 2019
Journal Name
Al-khwarizmi Engineering Journal
Improvement of Mechanical and Fatigue Properties for Aluminum Alloy 7049 By Using Nano Composites Technique
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The aim of present work is to improve mechanical and fatigue properties for Aluminum alloy7049 by using Nano composites technique. The ZrO2 with an average grain diameter of 30-40 nm, was selected as Nano particles, to reinforce Aluminum alloy7049 with different percentage as, 2, 4, 6 and 7 %. The Stir casting method was used to fabricate the Nano composites materials due to economical route for improvement and processing of metal matrix composites. The experimental results were shown that the adding of zirconium oxide (ZrO2) as reinforced material leads to improve mechanical properties. The best percentage of improvement of mechanical properties of 7049 AA was with 4% wt. of ZrO2 about (7.76% ) for ultim

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