Preferred Language
Articles
/
jeasiq-444
The Effect of Mechanisms Corporate Governance in the Accounting Conservatism
...Show More Authors

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 .                                 

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Mar 01 2023
Journal Name
Iraqi Journal Of Physics
Investigate Indian Costus Plasma Parameters using Q-Switched Laser Nd: YAG
...Show More Authors

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

... Show More
View Publication Preview PDF
Crossref
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
...Show More Authors

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

... Show More
Preview PDF
Publication Date
Mon Mar 23 2020
Journal Name
Baghdad Science Journal
A Assessment of long distance chasing photometer (NAG-ADF-300-2) by estimating the drug atenolol with ammonium molybdate via continuous flow injection analysis: drug atenolol a
...Show More Authors

     Atenolol was used with ammonium molybdate to prove the efficiency, reliability and repeatability of the long distance chasing photometer (NAG-ADF-300-2) using continuous flow injection analysis. The method is based on reaction between atenolol and ammonium molybdate in an aqueous medium to obtain a dark brown precipitate. Optimum parameters was studied to increase the sensitivity for developed method. A linear range for calibration graph was 0.1-3.5 mmol/L for cell A and 0.3-3.5 mmol/L for cell B, and LOD 133.1680 ng/100 µL and 532.6720 ng/100 µL for cell A and cell B respectively with correlation coefficient (r) 0.9910 for cell A and 0.9901 for cell B, RSD% was lower than 1%, (n=8) for the determination of ate

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Economic analysis of the investment of human capital and the policy of privatization
...Show More Authors

The research problem is dedicated to investigate reservoirs irrational economic behavior adopted by the ruling elites in developing countries about the investment methodology of human capital and operating policies is based on the terms of reference of economic theory and standards governing the market, which led to a chronic structural imbalance in the workforce structure and lack of consistency with different production structure, in turn, which had a reported effects in the emergence of the phenomenon of unemployment and that they involved a certain privacy, as has become the issues of unemployment and employment in the various countries of the world are issues more important due to the presence of large numbers of the workforce in th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of the psychological domain of the quality of life for infertile men
...Show More Authors

Abstract A descriptive correlation study which was utilizing an assessment approach, was carried out from November 19th, 2002 through April 30, 2004 in order to assess the psychosocial domain of the quality of life for the infertile men. A purposive sample of (200) men with infertility was selected from the High Institute for Embryo Research and Infertility Treatment and Alsamaraee Hospital in Baghdad city. A questionnaire was adoapted and developed of the World Health Organization quality of life scale for the purpose of the study. The questionnaire (WHOQOL) (1998) Reliability and validity of the questionnair

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 01 2021
Journal Name
Prepodavatel Xxi Vek
The Structure of Russian Participles: Special Features of the Grammar Meaning of State
...Show More Authors

View Publication
Crossref
Publication Date
Tue Jul 19 2022
Journal Name
Arabian Journal For Science And Engineering
Investigation of the Impacts of Nanomaterials on the Micromechanical Properties of Gypseous Soils
...Show More Authors

View Publication Preview PDF
Scopus (27)
Crossref (24)
Scopus Clarivate Crossref
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Physics: Conference Series
The Impact of Six Decades of Trauma on the Health of Iraqi People
...Show More Authors

Over the course of six decades, Iraq exposed to many events that have affected the Iraqi people from the social, physical and mental aspects. In this study, two groups of people (2369), from Iraq (G1) and the Michigan, United States (U.S) of America (G2) selected to compare the prevalence rate and effects of trauma factors such as mental illness (anxiety, depression and PTS), somatic diseases (heart disease, hypertension, and diabetes), substances abuse (illicit drugs, alcohol and tobacco), and chemicals pollution), and self-rated health among the two groups. The study results reveals a significant different between the two groups in the all indicators for trauma. The study conclude that Iraqi in U.S. (G2) suffer from factors completely dif

... Show More
Preview PDF
Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Experimental Evidence of Chaotic Resonance in Semiconductor Laser
...Show More Authors

In this paper, an experimental study has been conducted regarding the indication of resonance in chaotic semiconductor laser.  Resonant perturbations are effective for harnessing nonlinear oscillators for various applications such as inducing chaos and controlling chaos. Interesting results have been obtained regarding to the effect of the   chaotic resonance by adding the frequency on the systems. The frequency changes nonlinear dynamical system through a critical value, there is a transition from a periodic attractor to a strange attractor. The amplitude has a very relevant impact on the system, resulting in an optimal resonance response for appropriate values related to correlation time. The chaotic system becomes regular under

... Show More
View Publication Preview PDF
Scopus (4)
Scopus Clarivate Crossref
Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
Expression of Recombinant Human Glucocerebrosidase Protein in Sunflowers
...Show More Authors

Molecular farming has become one of the most significant implementations of modern biotechnology to generate modified plant crops to produce medicinal proteins. Agrobacterium is one plant genetic engineering tool that integrates genes of interest inside a host plant.  In recent years, the need to produce recombinant proteins as therapeutics has growing rapidly, and human glucocerebrosidase is one of the proteins that is need to treat disease. In this study, specific primers were designed to amplify Hu-GBA1 gene from constructed pGEM-GBA plasmid which was cloned into the plant expression vector pCAMBIA1304. The generated recombinant pCAMBIA1304-GBA plasmid was used to transform A. tumefaciens LBA4404

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Clarivate Crossref