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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
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
A comparative anatomic study of leaves of the genus Stachys L. in Iraq
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The anatomic characteristics of the leaves of 22 taxa of Stachys L. representing seven of the currently recognized sections distributed in northern Iraq, were examined. The study did not found any variations in the characteristics of the stomata system of the leaves.Therewere variations with a good taxonomic value in other anatomic characteristics.Thevariations in characters of the mesophyll tissue in S.kurdica var.brevidens Bom ex Bhattacharjeewas bifacial but in S.kurdica var.kurdica Boiss. & Hohen.was unifacial .The study also found that the taxa S.benthamiana Bioss., S.lanigera (Bornm.) Rech.f. andS.kotscyi Bioss. with 3 vascular bundles in the middle vein while the taxa S.ballotiformis Vatke., S.megalodonta Hausskn. &Bornm.exP.H.Davis

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Publication Date
Tue Nov 03 2020
Journal Name
Iium Medical Journal Malaysia
Role of the Immunohistochemical Marker (Ki67) in Diagnosis and Classification of Hydatidiform Mole
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Introduction: Since the hallmark of gestational trophoblastic disease is trophoblastic proliferation, Ki67 is regarded as the best marker in studying hydatidiform mole.This study was conducted to evaluate the role of this proliferative marker in distinguishing among hydropic abortion, partial and complete hydatidiform mole. Materials and methods: This is a cross sectional study involving the application of Ki67 on a total of 90 histological samples of curetting materials from molar (partial and complete mole) and non molar hydropic abortion belong to Iraqi females, so three study groups were created. Immunohistochemical expression in villous cytotrophoblasts, syncytiotrophoblasts and stromal cells were recorded separately by three i

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Publication Date
Fri Sep 01 2023
Journal Name
Migration Letters
Effectiveness and Safety of Intense Pulsed Light in the Treatment of Hirsute Women.
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Publication Date
Fri Dec 15 2023
Journal Name
Bionatura
Evaluation of the quality of potable water in Al-Rusafa side, Baghdad, Iraq
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Safe drinking water is essential for the present and future generations' health. This study aims to assess drinking water quality in Baghdad's Al-Rusafa neighborhood. Water samples were taken from 32 neighborhoods on this side. The quality of the examined potable water samples differed depending on the water source. This investigation's pH, chlorine, EC, TDS, TSS, Cd, and Pb levels were below acceptable ranges. TDS levels in Al-Mada'in are more significant than acceptable (>600ppm) water levels. Bacteria have polluted six communities (Shigella, Salmonella, Escherichia coli, and Klebsiella). Bacterial quality of drinking water and gram-negative bacteria resistant to chlorine in Baghdad's municipal water supply. Regarding pH, the w

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Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment of the accuracy of a fifth generation apex locator (in vitro study)
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Background: The use of electronic apex locators for working length determination eliminates many of the problems associated with the radiographic measurements (interference of anatomical structures, errors in projection such as elongation or shortening, and lack of three-dimensional representation). Its most important advantage over radiography is that it measures the length of the root canal to the apical constriction, not to the radiographic apex. The aim of this study was to assess the accuracy of a new fifth generation apex locator (Joypex 5) in recording the apical constriction and comparing it with a third generation apex locator (Root ZX) in vitro. Materials and method: Twenty four single-rooted sound human premolars, extracted for t

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Publication Date
Tue Sep 29 2020
Journal Name
International Journal Of Innovation, Creativity And Change
A Pragma-Linguistic Study of Deontic Modals in the Language of International Contracts.
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Deontic modality expresses what is necessary or possible according to the norms of morality and laws of community. It is a cover term for those cases where modal auxiliaries used to express notions like ''obligation'', ''prohibition'' and, ''permission''. Deontic modals are basically performatives, having the ''so-be-it'' component of directives in that the speaker directs the behavior of the addressee to get things done. The present study identifies the use of deontic models in international contracts to prove that there are major pragmatic strategies employed in writing them. To achieve the aim of the study, a modified model of Danet’s (1980) and Trosborg’s (1995) in accordance to Searle (1969) is used to analyze 16 texts selected fro

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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
Diagnostic Accuracy of Different Radiological Investigations in the Diagnosis of Perforated Duodenal Ulcer
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Background; Perforated duodenal ulcer (PDU) is a common surgical emergency that is associated with high mortality and morbidity. Early diagnosis and prompt surgical treatment is required to prevent grave complications.
Objective; The study was designed to evaluate the diagnostic accuracy of different radiological investigations in the diagnosis of perforated duodenal ulcer.
Methods; A prospective study of 185 pts with PDU at al kindy teaching hospital, Baghdad, Iraq from June 2008- august 2010. patients were examined clinically and investigated by blood test, chest x ray, plain X ray of the abdomen. Ultrasonography (U/S) and CT scanning done for those patients with negative X- ray finding. Resuscitation by intravenous fluid and ant

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Publication Date
Wed Jan 01 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Students’ Communication Skills and Academic Performance in the University of Baghdad
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Objective(s): To evaluate students’ communication skills and their academic performance; to compare between the students relative to communication skills and their academic performance in the University of Baghdad and to identify the relationship between students’ communication skills, academic performance and their socio-demographic characteristics of age, gender, grade and socioeconomic status. Methodology: A descriptive design, using the evaluation approach, is carried through the present study to evaluate colleges’ students’ communication skills and their academic performance in the University of Baghdad for the period of January 7th 2019 to August 28th 2019. A non-probability, purposive sample, of (80) university students, i

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Publication Date
Tue Jun 11 2019
Journal Name
Al-kindy College Medical Journal
Conservative Treatment of Tuberculosis of the Spine in Patients with no Neurological Deficits
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Background: Patients who have both neurological impairment and kyphotic deformity can be treated medically, and this treatment can be achieved with anti-tuberculous drugs alone.

Objective: To evaluate conservative medical management of patients with tuberculosis of the spine (Pott disease). The prognostic significance of various clinical, radiological, and long-term follow-up findings in these patients was also evaluated.

Methods: Between January 2009 and January 2018 data were collected prospectively at The Neurosciences Hospital/ Baghdad/ Iraq in 44 patients with Pott disease in the thoracic and lumbar spine. These patients had no major neurological deficits or

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Publication Date
Sat Jul 01 2023
Journal Name
International Journal Of Current Medical And Applied Science
Evaluation of Postgraduate Clinical Educational Environment in The Context of Iraqi Medical Education.
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Background: A carefully planned clinical medical education is critical for the provision of supportive clinical educational environment. The latter will ensure effective teaching, active learning and good attitudes and performance at the bedside. The aim of this study was to evaluate clinical learning environment at AL-Diwaniyah Teaching Hospital. Materials and Methods: A descripitive cross-sectional study involved resident doctors from Internal Medicine and Surgery departments who had six months or more residency training in the respective departments. Data were collected using the Postgraduate Hospital Educational Environment Measure. Data where analyzed using the Statistical Package for Social Sciences version 21.0 and presented us

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