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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
Sat Mar 15 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The frontal sinus dimensions in mouth and nasal breathers in Iraqi adult subjects
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Background: The frontal sinus area can be used as a diagnostic aid to recognize mouth breather subjects. The aims of this study were to determine the gender difference in each group, to compare the frontal sinus area between mouth breather and nasal breather group, and to verify the presence of correlation between the frontal sinus area and the cephalometric skeletal measurements used in this study. Materials and Methods: Cephalometric radiographs were taken for 60 adults (30 mouth breathers and 30 nasal breathers) age range (18-25), for each group 15 males and 15 females, in the orthodontic clinic in the college of Dentistry at Baghdad University. The control group (nasal breather) with skeletal class I and ANB angle ranged between 2-4º,

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Publication Date
Sat Jan 01 2022
Journal Name
Geminivirus : Detection, Diagnosis And Management
Geminiviruses occurrence in the middle east and their impact on agriculture in Iraq
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Publication Date
Sat Dec 24 2022
Journal Name
Journal Of The College Of Languages (jcl)
The role of presupposition in the interpretation of the Qur'anic letters (Sharif Morteza, Mullah Sadra and Gonabadi): بررسی تأثیر پیش فهم‌ها بر فهم مفسران از حروف مقطعه در قرآن (شریف مرتضی، ملاصدرا و گنابادی)
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The mysterious letters, the philosophy of existence and the meaning of these letters in the Qur'an is one of the mysterious issues that has always occupied the minds of Interpreters. Each Interpreter has tried to provide his own interpretation and understanding of these mysterious letters. Since these letters are part of the surah of the Qur'an and at the same time, the appearance of these letters, unlike other verses, does not indicate meaning, the commentators have approached these verses with their preconceptions. In this article, an attempt has been made to investigate the role of pre-interpreters of descriptors in a descriptive and analytical method in finding the meaning of syllables. However, each of them has tried to interpret th

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Publication Date
Mon Mar 27 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Isolation and Characterization of Triterpenoid Saponin Hederacoside C. Present in the Leaves of Hedera helix L. Cultivated in Iraq
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Hedera helix L. plant belongs to the family Araliaceae that provide a host of bioactive compounds (mainly saponins) of important biological activities, like spasmolytic, secretolytic, anti-inflammatory, and antibacterial activities. Literature survey revealed that there was no previously study concerning H. helix L. which is cultivated in Iraq, so we decided to carry out this study which include extraction, isolation, purification and identification of biologically important triterpenoid saponin hederacoside C from leaves of H. helix L. Extraction of hederacoside C was carried out using two methods; in the first method maceration  was done with methanol 99.8% and in the second method soxhlet extraction wit

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Publication Date
Tue Jan 01 2019
Journal Name
Plant Archives
Ecological survey of aquatic macrophytes in Al-Huwaizah Marsh southern of Iraq after inclusion in the world Heritage list
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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The impact of concentrations of inorganic salts to compromise in rooting branches Genuine apples and apple architecture in vitro
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Took apple branches Genuine and Architecture tissue cultured in vitro 3 cm long and planted in the middle of food MS that contains different concentrations of inorganic salts and of Mntmat free growth and incubated Transplanter to study their effect on rooting Aalavra

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Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study The Properties of Structural And Optical of Cadmium Oxide Films Prepared In A Thermal Evaporation In A Vacuum
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  In   this  research  ,  the  structural   and  optical   properties   of  pure of cadmium  oxide, pure (CdO) were studided thin films in a thermal evaporation in a vacuum depositing metal cadmium pure rules of the glass at room temperature (300K) and thickness (300 ± 20nm) and the time of deposition (1.25sec) was oxidation of thin films cadmium (Cd) record temperature (673k) for a period of one hour to the presence of air optical energy gap for direct electronic transitions were calculated (permitted) as a function of absorption coefficient and permeability and reversibility by recording the spectrum absorbance and permeability of the membrane the record

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Publication Date
Wed May 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Genetic and Bacteriological Study of Aerobic Bacteria Which Causes Cesarean Section Contamination in Women in The City of Diwaniya
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    This study was designed  to stand  on the most important causes of contamination in sesarean section in women by the aerobic bacteria species the bacteria isolates  were diagnosed in the Maternity and Children  Hospital in the Qadsiya province and in the special clinics. Sixty five persent of women having cesarean operation were contaminated with different bacteria in different ratios. Staphylococcus aureus  showed the higher percentage  (62.4) , Pseudomonas.aerogenosa  18% , E.coli 9.5% and Proteus.spp (6,4%).While Streptococcus pyogens showed lowest percentage 3.6% .  The results of antibiotic sensitivity test for all bacteria  isolates showed  Chloramphenicol and Ami

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Publication Date
Sun Jan 01 2023
Journal Name
Caspian Journal Of Environmental Sciences
Efficacy of nanoparticle zinc oxide in the resistance of fungus Rhizoctonia solani causing black scurf disease in local potatoes
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Scopus
Publication Date
Wed May 08 2024
Journal Name
Babylon: Abjad Publising House
“Translation is the Art of Negotiating with Words”, in Hassad aS-Sineen(Harvest of Years): Essays in Teaching Translation
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