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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
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Antibacterial Effect of Mastic Gum on Aerobic Oral Bacteria
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Objective: To evaluate the antibacterial effect of mastic gum against the most common aerobic oral bacteria and
emphasized on oral streptococci.
Methodology: In this study 10 persons (males and females of 18-60 years old) were randomly assigned to chew
mastic gum (1.5 gm for 45 minutes). Mouth washes were collected before and after gum chewing .The two mouth
washes were diluted (10-1 – 10-6) and cultivated aerobically for 24 hours at 37C0 on BHI agar for total bacterial
count and on MSF agar for counting the oral streptococci.
Results: The results showed that the total bacterial count for staphylococci, Neisseria and oral streptococci on BHI
agar and MSF agar for oral streptococci after mastic chewing were highly r

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
Effect of Petroleum Products on Steel Fiber Reinforced Concrete
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This Investigation aims to study the effect of adding Steel fibers with different volume fractions Vf (o.5, 0.75, and 1% by volume of concrete) with aspect ratio 100 on mechanical properties of concrete, and also
finding the influence of petroleum products (Kerosene and Diesel) on mechanical properties of Steel Fiber Reinforced Concrete (SFRC).
The experimental work consists of two groups: group one consists of specimens (cubes and prisms) plain and concrete reinforced with steel fiber exposed to continuous curing with water. Group two consists of
specimens (cubes and prisms) plain and concrete reinforced with steel fiber exposed to kerosene and diesel after curing them in water for 28 days before exposure. The results of all te

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Publication Date
Wed Aug 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Pressure on Fabrty- Perot Interferometer Fringes Pattern.
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A design and construction of Fabry -Perot Interometer  system  were achivcd to spcify  and  calculate wavelengths to the neart  nanometers for spectroscopic research investigation, this  accuracy  required  for as the refractive index is a function of pressure on the medium   when the space between  the two windows is keptn constant .

He-Ne  laser (632.8)  nrn and  the green  laser (532)  nm  were  used  as

coherent sources.

Lasers of  (632.8)  & (532)nm  respeCtively,  were  used  as  coherent sources. Results  showed accuracy  of (0.2)nm in determining  the waveleng

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Publication Date
Sun Jul 31 2022
Journal Name
Journal Of Ovonic Research
Effect of annealing on thin film AgInSe2 solar cell
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AgInSe2 (AIS) thin films solar cell involving of n-type AgInSe2 and Si of p-type substrate by using thermal evaporation method. The influence of annealing of the preparation AgInSe2 were considered to find the best properties of solar device. Thin film AIS have been deposited under the vacuum of 1.5*10-6 Torr with (400) nm thickness at R.T and annealing temperatures (473,573) K. Polycrystalline tetragonal structure for AIS thin films from XRD and increasing of surface roughness from AFM, energy gap values decreasing with increasing annealing temperatures, all films were negative type, I-V characteristics show increasing of efficiency with increasing of annealing temperatures.

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Publication Date
Sat Jun 01 2019
Journal Name
Geoderma
Effect of cover crop management on soil hydraulic properties
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Publication Date
Sun Sep 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Electrodepositing of Multi-Layer Ni-Ag Coated by Copper Nanoparticles for Solar Absorber
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In this work, the effect of the addition of bright nickel plating and silver carried out by the electroplating method has been studied, on the coating of copper nanoparticles on the copper base metal via the process of thermal evaporation. The improvement of the solar absorber using CuNP in combination with the bright nickel and silver was obtained to be better than copper nanoparticles individually. A bright nickel enhanced the absorbed thermal stability. Also, other optical properties, absorptions, and emissivity slightly decreased from (93% to 87%), while the existence of silver had a slight impact on absorption of about (86.50%). On the other hand, thermal conductivity was evaluated using hot disk analyzer. The results showed a good

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Publication Date
Thu Nov 30 2023
Journal Name
المجلة العراقية للبحوث الانسانية والاجتماعية والعلمية
Issues of contemporary jurisprudence
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Islamic jurisprudence is a divine approach capable of confronting all developments that occur in human society and giving appropriate solutions to them. The research discussed opinions related to some contemporary issues according to the rule of no excess or negligence and according to the rules of removing hardship and facilitating in order to reach the appropriate legal ruling for the nature of the situation to which it may be exposed. Man is in paradise, and the research emphasizes the necessity of taking into account the aspect of precaution when deciding on issues, such as the rules of change and the removal of embarrassment

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Publication Date
Wed Jul 30 2008
Journal Name
College Of Islamic Sciences
terms of social organization
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The science of interpretation is considered one of the most important sciences due to its primacy and high status. Because knowledge is honored with the honor of its owner and related to it, and the science of interpretation is related to the Book of God, and from this importance emerges the importance of writing on a subject (from the terms of social organization in the Holy Qur’an); Because it deals with a matter that is considered a necessity in a place, and I called the research (from the terms of social organization in the Holy Qur’an - an analytical study), and the reason for choosing this topic was to clarify those terms and link them to our contemporary reality in order for them to be beacons of guidance and guidance for thos

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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
Minimal sternotomy surgery in comparison to standard sternotomy in the coronary bypass Surgery
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Background Median sternotomy is the gold standard incision for most cardiac operations. However, with the advent of minimal invasive surgery, a new approach emerged in cardiac surgery named mini-sternotomy and has been successfully used to perform a variety of operations.

 The aim of this paper is to present our experience of using mini-sternotomy to harvest the left internal mammary artery (LIMA) for off-pump revascularization of the left anterior descending artery (LAD)

 Methodology Over a 2-year period (October 2012-October 2014), 100 patients underwent coronary artery bypass grafting (CABG) via conventional median sternotomy (CMS) (n=80) and mini-sternotomy (MS) (n=20). The

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Publication Date
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
The Oral Health Status in relation to Salivary Antimicrobial Peptide in Pregnant Women
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Background: Oral health is a mirror of general health. During pregnancy, oral health is affected by changes in saliva and oral hygiene measures which may lead to more dental caries.

Objective: Assess oral health status in relation to salivary antimicrobial peptides in pregnant women.

Subjects and Method: This cross sectional study was carried out in different primary health care centers in Rusafa sectors/ Baghdad city. The total sample included was 80 women (their  age range from 21-30). The study group consisted of 40 pregnant women: half of them were in the first trimester and  others were in third trimester, while the control group included 40 non-pregnant married fem

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