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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 Jun 20 2021
Journal Name
Baghdad Science Journal
Investigating the Aerodynamic Surface Roughness Length over Baghdad City Utilizing Remote Sensing and GIS Techniques
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This study calculated the surface roughness length (Zo), zero-displacement length (Zd) and height of the roughness elements (ZH) using GIS applications. The practical benefit of this study is to classify the development of Baghdad, choose the appropriate places for installing wind turbines, improve urban planning, find rates of turbulence, pollution and others. The surface roughness length (Zo) of Baghdad city was estimated based on the data of the wind speed obtained from an automatic weather station installed at Al-Mustansiriyah University, the data of the satellite images digital elevation model (DEM), and the digital surface model (DSM), utilizing Remote Sensing Techniques. The study area w

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Publication Date
Tue Jan 01 2019
Journal Name
J. Pharm. Sci. & Res.
Effect of NPK and Organic Fertilizers on Increasing Medicinally Active Components and Limiting Heavy Metal Uptake in Pomegranate Trees
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Publication Date
Thu May 03 2018
Journal Name
Online Journal Of Veterinary Research
Effect of Cutibacterium acnes cell free antigen (CFAg) immunization, levofloxacin and cinnamon oil on Cutibacterium acnes infection in rabbits
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Tuaimah GS, AQ Al-Awadi, Ahmed ME., Effect of Cutibacterium acnes cell free antigen (CFAg) immunization, levofloxacin and cinnamon oil on Cutibacterium acnes infection in rabbits, Onl J Vet Res., 22 (9):811-822, 2018. C. acnes causes acne vulgaris most commonly in 12-24 year olds. Five albino rabbits were immunized at day 1 and 14 with Cutibacterium acnes cell free antigen (CFAg) and then infected intradermally with 0.1 ml C. acnes suspension (2×108 cfu/ml) at day 30. Two groups of five infected rabbits were then treated at Day 30 with 0.5% levofloxacin or 0.2% cinnamon oil twice daily for 12 days. Five control rabbits were infected intradermally with 0.1 ml 2×108 cfu/ml Cutibacterium acnes n (2×108 cfu/ml). At day 42, skin test (mm), se

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Publication Date
Thu Aug 16 2018
Journal Name
Indian Journal Of Agricultural Research
Effect of seed priming on grain growth rate and effective filling period in bread wheat (Triticum aestivum L.) cultivars
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A field experiment was conducted during winter, 2015-16 with the objective to investigate the effect of bread wheat cultivars (Abu-Ghraib3, Ibaa99, and Alfeteh) and seed priming 100, 100, 150 mg L-1 of benzyl adenine, salicylic acid, gibberellic acid (GA3), respectively, ethanolic extract of Salix Sp., water extract of Glycyrrhiza glabra and distilled water (control) on grain growth rate (GGR), effective filling period (EFP) and accelerating of physiological maturity. Randomized complete block design with three replicates was applied. GA3×Ibaa99 surpassed others in grain yield (7.432 tonne ha-1) when gave the highest grain weight (45.13 mg grain-1) and GGR (1.5 mg grain-1 day-1) with the fastest time to start and end EFP (5 and 34 days), w

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
EFFECT OF SALINE WATER AND POTASH FERTILIZER ON PROLINE CONTENT AND WATER POTENTAL IN PISUM SATIVUM L. (VAR.SENADOR CAMBADOS)
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Filed experiment was conducted to test the effect of saline water and potassium fertilizers rate on proline and water potential of Pisum sativum L. (Var.Senador Cambados ) leaves . Treatments of the experiment included two levels of water salinity( 2, 7 dSm-1) as a main plot and fertilizer rates as a sub plot. Results indicated that irrigation of plant with saline water 7 dSm-1 and fertilization 150 kg/donum increased proline accumulation and water potential 0.31 mmol/g,-17.00 bar at 9 AM morning and 0.62 mmol/g , -21.00 bar at 3 PM afternoon ,Irrigating plant with a 2 dSm-1 and fertilization 300 kg/donum decreased proline accumulation and water potential of leaves 0.22 mmol/g, -16.00 bar at 9 A

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Publication Date
Mon Apr 23 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Sesame Oil on Lipid Profile and Liver Enzymes in Male Albino Rats Treated With Carbone Tetrachloride (CCl4)
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      This study was designed to investigate the effect of sesame oil on lipid profile and liver enzyme in male albino rats treated with Carbone tetrachloride (CCl4).

    Forty adult male rats were divided into four equal groups, first group was daily administrated with tap water, the second group was injected with CCl4 (80mg/kg.BW/day), the third group was administrated with sesame oil (150mg/kg.BW/day) and the fourth group was injected with CCl4 (80mg/kg.BW/day) and was administrated with sesame oil (150 mg /kg.BW /day) for 30 days. The statistical  results of the present study showed a significant  (p<0.05) increase in the level of cholesterol , triglycerides and Low density

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Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
Effect of Granulocyte-colony stimulating factor with or without Moxifloxcacin therapy on capsulated Staphylococcus aureus infection in neutropenic mice
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Twenty bacterial isolates were identified as Staphylococcus aureus collected from wounds and catheters related infections. A capsulated S. aureus isolate was chosen after performing serum soft agar test, for this study Neutropenic mice were challenged with capsulated S. aureus ,and the effect of G-CSF with or without moxifloxacin was studied. The results indicated that the addition of G-CSF to moxifloxacin therapy have a synergistic effect in the killing of the bacteria, while when each G-CSF and moxifloxacin were used seperately have a similar effect on bacterial killing. It was found that the moxifloxacin has the same activity as G_CSF but is less costly than the latter one.

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Publication Date
Fri Dec 29 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Ameliorative Effect of Galium Verum (Rubiaceae Family) Methanolic Extract on Folic Acid-induced Acute kidney Injury in Male Rats.
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Background: Antioxidant, sedative, anticancer, and antibacterial properties are among the numerous pharmacological characteristics of Galium verum. Aim: The primary goal of this research was to investigate the therapeutic effects of G. verum extract against folic acid-induced acute kidney injury (AKI). Materials and methods: 18 male rats were assigned into three groups:  Control, AKI, and G. verum. AKI was induced by a dose of folic acid (250 mg/kg, i.p.) while G. verum (250 mg/kg) was administrated for 7 consecutive days. Results: G. verum methanol extract contains flavonoids, anthraquinones, tannins, iridoids, triterpen

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Publication Date
Sun Jan 01 2023
Journal Name
The Egyptian Journal Of Hospital Medicine
Effect of Good Hygiene Practices on E. coli O157:H7 Contamination in Some Al-‎Karkh Area Restaurants, Baghdad, Iraq
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Publication Date
Mon Jun 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of diabetes mellitus on periodontal health status, salivary flow rate and salivary pH in patients with chronic periodontitis
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Background: Diabetes and periodontitis are considered as chronic diseases with a bidirectional relationship between them. This study aimed to determine and compare the severity of periodontal health status and salivary parameters in diabetic and non-diabetic patients with chronic periodontitis. Materials and Methods: Seventy participants were enrolled in this study. The subjects were divided into three groups: Group I: 25 patients had type 2 diabetes mellitus with chronic periodontitis, Group 2: 25 patients had chronic periodontitis and with no history of any systemic diseases, Group 3: 20 subjects had healthy periodontium and were systemically healthy. Unstimulated whole saliva was collected for measurement of salivary flow rate and pH.

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