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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 Nov 30 2021
Journal Name
Iraqi Geological Journal
Ore Petrography, Mineralogical and Chemical Composition of New Iron Meteorite (Al-Sherqat Meteorite) from Iraq
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The meteorite with a single total mass of 630 gm as a visible meteorite has fallen on 22 March 2021, at 10:00 a.m. in Al-Sherqat subdistrict within Salah Al-Din, northern Iraq; and therefore, was named Al-Sherqat meteorite by the authors. It is characterized by a uniform structure of coherent and medium degree of malleability. It is of a well-crystalline structure and not homogeneous in composition. The Al-Sherqat meteorite is composed of metallic phases of 7.6 gm/cm3 density exhibiting an oriented intergrowth of kamacite (α-FeNi) with taenite showing a Widmanstätten pattern on an etched polished section with the finest octahedrite kamacite bandwidth of less than 0.2 mm. It is composed of Fe (86.9 wt%), Ni (9.63 wt%), P (1.31 wt%)

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
Optical Design of Laser Zoom Beam Expander at near & far Ranges for Tracked Atmospheric Target
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In this research, beam expander, BEX, is explained and designed for illuminating the
remote flying target. The BEX is optically designed to be suited for Nd:YAG laser of given
specifications. The BEX is modified to be zoom one to meet the conditions of preventing the
receiving unit; i.e the photodetector, from getting saturated at near and far laser tracking.
Decollimation could be achieved by automatic motor, which controls zoom lens of the BEX
according to the required expansion ratio of beam expander

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Publication Date
Mon Apr 01 2019
Journal Name
Indian Journal Of Public Health Research And Development
Analysis of Serum Il-6 and CRP Levels among Autoimmune and Non- Autoimmune Hypothyroid Patients
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Hashimoto Thyroiditis (HT) is the most common autoimmune thyroid disease and the commonest cause ofhypothyroidism. C-reactive protein (CRP) is synthesized in hepatocyte in response to autoimmune disorders;strongly induced by IL-6. This study aimed to estimate serum IL-6 and CRP levels in autoimmune and non-autoimmune hypothyroidism. The present study included 60 Iraqi female hypothyroid patients divided to 30autoimmune and 30 non-autoimmune, with age ranged between 24-50 years and 30 healthy controls withage ranged between 27-52 years. Serum samples were collected from study groups. The levels of thyroidhormones (TSH, T4 and T3) were determined by using automated Chemiluminescence Immunoassay (CLIA)analysis system. Detection the levels of t

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Publication Date
Fri Aug 02 2019
Journal Name
The Fifth Conference On Smart Monitoring, Assessment And Rehabilitation Of Civil Structures Smar 2019
Rehabilitation of Mohammed Al-Qassim Bridge after Fire Attack Using CFRP Sheets: A Case Study
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Publication Date
Tue Mar 18 2025
Journal Name
Physica Scripta
Design and Analysis of a highly sensitive open trapezoidal channel PCF-based Plasmonic Refractometric Sensor
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Abstract<p>This study introduces a highly sensitive trapezium-shaped PCF based on an SPR refractometric sensor with unique design features. The structure of a sensor was designed and analyzed using COMSOL Multiphysics v5.6 based on Finite Element Method (FEM) with a focus on investigating the influence of various geometric parameters on its performance. The two channels were coated with a metallic gold layer to provide chemical stability, and a thin layer of TiO₂ improved the gold's adhesion to the fiber. The findings indicate that the proposed sensor achieves maximum amplitude and wavelength sensitivities of 1,779 RIU⁻¹ and 30,500 nm/RIU, respectively, with corresponding resolutions of 3.2</p> ... Show More
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Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
A Comparative Study on Treatment of Diabetic Foot Infection by Acetic Acid, Rifocin and Probiotics
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Introduction: Diabetic foot infections are one of the most severe complications of diabetes. This study was aimed to determine the common bacterial isolates of diabetic foot infections and the in vitro antibiotic susceptibility then treatment.
Methods: A swab was taken from the foot ulcer, and the aerobic bacteria were isolated and identified by cultural, microscopic and biochemical test, then by api-20E system. After that their antibiotic susceptibility pattern was determined. Then local and systemic treatment was used to treat the diabetic foot patients.
Results: Bacterial isolates belonging to twelve species were obtained from diabetic foot patients. Gram (-) bacteria were the predominant pathogens in the diabetic foot infection

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Publication Date
Mon Mar 30 2026
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Characterization of fluid properties and pseudo-fraction analysis for oils with low gas oil ratios
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   The Sadi reservoir is one of the largest and most important unconventional tight oil reservoirs in southern Iraq. However, it suffers from low production rates, necessitating many development strategies that require a correct and reliable characterization of reservoir fluid properties. Whilst these properties are originally obtained from laboratory experiments, measurement errors often occur despite rigorous workflows, which negatively affect the calculation of reservoir fluid properties. This study utilizes the fluid thermodynamics characterization program (PVTp) to generate a reliable model for determining the oil properties of Sadi reservoir. A methodology was developed to simulate fluid thermodynamic tests, including Differ

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Publication Date
Tue Jul 01 2025
Journal Name
International Journal Of Corrosion And Scale Inhibition
Synthesis of bis chromene derivative as a dual-functional corrosion inhibitor and CDK2 targeting agent
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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment Knowledge and Attitudes of Baghdad University Students’ toward Human immunodeficiency virus / acquired immunodeficiency syndrome
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Objective(s): To assess Baghdad University students’ knowledge and attitudes toward HIV/AIDS, and to find out
the relationship of Baghdad University students’ knowledge and attitudes with certain variables (gender,
socioeconomic status, field of study).
Methodology: A descriptive analytic study was used to assess the knowledge and attitudes of Baghdad University
Students’ toward HIV/AIDS. The study was conducted (November 1st 2012 to July 15th 2013). A non-probability
(purposive sample) of 400 students (males-138 and females-262) were selected from four colleges and they were
in the fourth class, a probability (stratified random) method was used to select four colleges at University of
Baghdad as a study settin

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Publication Date
Fri Jan 13 2023
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Measuring of Specific Bone Alkaline phosphatase ( BAP ) Bone Remodeling biomarker for Post-COVID Iraqi Patient
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Background: There are several diseases in the body following recovery from COVID-19 infection because this virus operates on human genes in various types of peripheral tissue in the human body. It penetrates host cells via Angiotensin-converting enzyme-2 receptors and may have effects on bone remodeling, leading to osteopenia or osteoporosis, which are characterized by low bone mineral density, resulting in diminished bone strength. Bone Alkaline Phpsphatase is an enzyme released into the bloodstream as a soluble homodimer after being cleaved by a phospholipase and can be utilized as a biomarker of bone development. Objective: This research was designed to investigate the alteration of bone homeostasis balance in Iraqi post-COVID-19

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