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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 May 07 2019
Journal Name
Journal Of Planner And Development
virtual water in consumer goods
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That water is the lifeblood and without it no life on our planet, he says in the Holy Koran: In the Name of God {{And We made from water every living thing}} truth of God Almighty (the prophets verse 30) The basis of the existence of settlements served human and a source of fresh water close to it easy access to it is used for domestic, agricultural, on a daily basis, even closer look at the map of Iraq to human settlement to find it is a signatory to both sides of the river are thick and less as we moved away from the source of water until they make up a scene like a necklace the river and the stones of cities and settlements served, was the ancient civilizations, countries and capitals Throughout history, choose sites near sour

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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
Tue Sep 17 2019
Journal Name
Journal Of The College Of Education For Women
Cultural Coexistence in Islamic History
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The difference and pluralism among members of the same society is a fact undeniable and ignored, passed by the Quran, and confirmed by the Sunnah of the Prophet Mohammed in more than one occasion, so that the Apostle r placed a document included in its terms an agreement with the Jews, and recognized the coexistence between Muslims and Jews, which stems from the great principle of a tolerance, which recognizes the rights of others and the freedom to believe what is believed to be right, so it was incumbent upon us, and we live in rivalry repulsion and jealousies to recognize the principle of coexistence with the other, and accept it in accordance with the legitimate controls with pride of belonging to the Islamic religion, in this sense

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Publication Date
Wed Oct 25 2023
Journal Name
College Of Islamic Sciences
Marriage sermon in Islamic jurisprudence
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Because it is obligatory for every Muslim to pay attention to the jurisprudence of his religion in order to achieve goodness thereby

He is guided to the paths of light.

One of the most important topics of Islamic jurisprudence is marriage. Because it relates to the life of every member of society, the engagement is one of the prerequisites for marriage, and whatever is related to what is important is important. It also contains many matters and details, so we wanted to write a study in it that understands its tasks so that the Muslim is aware of his religion.

And let him stay away from situations and customs that contradict our true religion. We have adopted approved books that are widely circulated among the majo

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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
Tue Aug 15 2023
Journal Name
Al-academy
Promoting Physiological Transformations in Cinema
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Cinema has always addressed human issues from diverse perspectives. It covered biographies, philosophy, history, war, and sci-fi. These disciplines promote economic and artistic success. Since the 1930s, cinema has explored sexual transformation. These films have defended homosexuals, explored how homosexuality causes AIDS, and discussed transgenderism for decades. As widely recognised, animated films for adults and children worldwide have included this trend. This study will demonstrate how hormone imbalance affects sexual function. This study, "Promoting Physiological Transformations in Cinema," comprises four chapters: The first chapter (methodological framework) covers the study problem, "What are the foundations and necessities of p

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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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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Laser
PDF Influence of Er:Cr;YSGG laser Desensitization on SBS of resin cement to dentin
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Background: Crown preparation of vital teeth involve the removal of a sound tooth structure, and when enamel removed this lead to exposed dentin with an   increase in the number of open dentinal tubules also the diameter of dentinal tubules will increase, furthermore lead to increase movement of fluids inside the tubules all that causes post preparation sensitivity. The aim of this study is to evaluate the effect of desensitizing by Er:Cr:YSGG laser on shear bond strength of prepared tooth and resin cement. Materials and methods: Thirty sound maxillary premolars, grouped into three groups(n=10). Group A is the control group, group B irradiated by Er:Cr:YSGG laser with (0.25 W, 20 Hz, 1

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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
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Neurological Perfectionism in Talented Individuals with Disabilities “Case Study”
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The study aims to identify the neurological perfectionism of talented girls with disabilities and do a case study for one of these girls. The sample of the study consisted of (11) female students at the university level, 5 females with disability and (6) normal female-students. The sample also included (19) secondary school female students in Tabuk region, including 10 students with visual disability and (9) normal students. The case study was limited to one case of mentally superior girls (talented) with kinetic disability. The researcher adopted the descriptive methodology (case study), he used neurological perfectionism scale, Salah Mekhemar interview, Stanford interfacial intelligence scale fifth picture, case study form. The re

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