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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
Wed Aug 07 2019
Journal Name
Iraqi National Journal Of Nursing Specialties
Nurses' Knowledge toward Care of Unconscious Adult Patients at Teaching Hospitals in Al-Hilla City
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Objective: The study aims to evaluate nurses' knowledge toward care of unconscious adult patients and identify the relationship between nurses’ knowledge toward care of unconscious adult patient and their demographic characteristics of age, gender, Marital Status, level of qualification and years of experience. Methodology: A descriptive study (quantitative design) was carried out by using quasi experimental design to study nurses' knowledge, attitudes and practices toward care of unconscious adult patients at teaching hospitals in Al-Hilla City from September 2018 up to June 2019. A purposively sample has been chosen in which included 60 nurses who work in ICUs within two hospitals (Imam Al-Sadiq teaching hospital and Al-Hilla general

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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Empowerment and its impact in technical innovation Administrative An analytical study In General Company for electrical Industries
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based search on two variables two main (Administrative empowerment ) and (technical innovation) target detection relationship and influence between the five dimensions (the delegation of authority , personnel training , effective communication, work teams , motivating employees) and
(technical innovation) conducted research in General Company for electrical Industries , and through the sample included the views of managers in the various administrative levels poll
.

And adopted a researcher at a major tool for data collection is questionnaire designed to find, as was the contents of the questionnaire analysis according to the Statistical Information System ( Spss), The (55) to identi

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Publication Date
Sun Jun 03 2018
Journal Name
Baghdad Science Journal
Influence of Lead Exposure in the Expression of Calmodulin – Related Genes: A Preliminary Study on Workers Working in Industry of Batteries, In Iraq
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Most pathological effects of lead on the body are due to ability of lead to bind with important cellular molecules of various tissues and organs leading to formation abnormal molecules and thus to emergence of pathological conditions. To evaluation the risk to the health status of Iraqi workers who work in the batteries industry, expression of three types of calmodulin related genes were examined. Blood samples were collected from worker working in Iraqi industry of batteries (located in Al-Waziriya), then RNAs extraction were done thereby gene expression for Calcium/Calmodulin- dependent protein kinase2 (CaMKK2), C-X-C Chemokine receptor 4 (CXCR4) and mitogen activated protein kinase kinase 6 (MAP2K6) was done for each sample by using RT-q

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Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
Features of misleading thought in Quranic discourse and methods of confronting it
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Research summary

The Quranic discourse focused on a lot of vocabularies that carry goals that help man to acquire good, according to a methodology relies on adopting lofty ideas and values. The individual towards society, and the responsibility of society towards the individual. In our present age, the Muslim individual lives in a state of confrontation with deviant ideas, which unfortunately possess the means that make their impact great on society. The study concluded that the Holy Quran contains indicators and determinants of misguided and deviant thought, Which must be avoided because of the seriousness of its effects. Religion, in its general sense, represents a culture that transcends the limits of human ins

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Publication Date
Wed Jan 01 2014
Journal Name
مجلة إبن الھيثم للعلوم الصرفة و التطبيقية
دراسة تأثير درجة حرارة التلدين على الخواص التركيبية والبصرية لأغشية الرقيقة ZnSe
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الخلاصة ر 􀑧􀑧 ة التبخي 􀑧􀑧 رة بطريق 􀑧􀑧 ة المحض 􀑧􀑧 الرقيق ZnSe درس تأثير التلدين الحراري في بعض الخواص التركيبية والبصرية لأغشية ود 􀑧􀑧 ة حي 􀑧􀑧 لال تقني 􀑧􀑧 ن خ 􀑧􀑧 اعتين م 􀑧􀑧 دة س 􀑧􀑧 373,473 ) م )K راوح 􀑧􀑧 رارة تت 􀑧􀑧 درجات ح 􀑧􀑧 ة ب 􀑧􀑧 550±20 ) والملدن ) nm مك 􀑧􀑧 راري بس 􀑧􀑧 الح ة 􀑧􀑧 الاشعة السينية درست الخواص التركيبية واظھرت بأن الاغشية تمتلك طبيعة بلورية (تركيب مكعب). وبعد اجراء المعامل واص 􀑧􀑧 ا ا

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Publication Date
Wed Mar 01 2023
Journal Name
Iraqi Journal Of Physics
Investigate Indian Costus Plasma Parameters using Q-Switched Laser Nd: YAG
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The Indian costus plasma properties are investigated including electron temperature (Te), "electron density (ne)", "plasma frequency (fp)", " Debye sphere length", and amount of Debye(Nd),  using the spectrum of optical emission technique. There are several energies used, with ranging from 300 to 600 mJ. The Boltzmann Plot is used to calculate the temperature; where as Stark's Line Broadening is used to calculate the electron density. The Indian costus was spectroscopically examined in the air with the laser  at 10 cm away from the target and the optical fiber  at 0.5 cm away. The results were obtained for an electron temperature range of (1.8-2.2) electron volts (ev) and a wavelength range of (300-600) nm. The XRF analysis reveals th

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Domestic Technique in Batik Art
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Domestic Technique in Batik Art

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Publication Date
Mon Dec 30 2019
Journal Name
College Of Islamic Sciences
Talk show in prophetic stories
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This research deals with dialogic submission as one of the most important deliberative topics in the process of linguistic communication between the two sides of the discourse, and therefore we find in this research its concept among the ancient Arabs of grammarians, rhetoric and fundamentalists, and we started with Western linguists as a result of their knowledge of the philosophy of language, and this research was satisfied with the principle of cooperation that came By Grace as the founder of this modern deliberative topic with an attempt to monitor this principle in the prophetic stories and the susceptibility of the stories to this kind of implicit communication, as the prophetic stories included multiple deliberative dimensions of

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Publication Date
Sun Jun 30 2019
Journal Name
College Of Islamic Sciences
Revelation in Islamic philosophical thought
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Prof.Dr. Yassin Khudair
Baghdad University
Faculty of Islamic Sciences
Department of Fundamentals of Religion

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Publication Date
Sat Jun 06 2020
Journal Name
Journal Of The College Of Education For Women
Urban Security in Cities Planning
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Cities have witnessed great changes since the planning of the first cities. This is due to the increase in population and problems in services that affect urban security. As such, urban security is directed and affected by the nature of city planning and the types of services. Besides, the kind of services plays an imminent place in providing urban security at all levels. Other factors that influence urban security can be limited to the increase of population, economic and social changes. This leads to losing urban control. This study will explore the historical chronology to identify weaknesses in urban planning since its dawn and reaching solutions to protect urban security. The importance of the research lies in achieving urban securi

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