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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 Dec 03 2024
Journal Name
African Journal Of Biological Sciences
Antibacterial effect of plantago major extract on staphylococcus aureus biofilm
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The ability of microorganisms to attach to living and non-living surfaces and create a biofilm is the cause of numerous long-lasting illnesses, as well as their strong resistance to drugs. Bacterial biofilms consist of intricate assemblies of immobile bacteria. These are located in an extracellular matrix and adhere to various surfaces for a long period. The present study evaluated the antibacterial effectiveness of Plantago major extract against Staphylococcus aureus biofilm. The specimens analyzed in this investigation were skin infections of clinical origin. The current study was not previously studied, particularly in terms of S. aureus biofilm breakdown and inhibition. The disc diffusion method was used to test the antimicrobial activi

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Publication Date
Sun Jun 30 2024
Journal Name
African Journal Of Biological Sciences
Antibacterial effect of plantago major extract on staphylococcus aureus biofilm
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The ability of microorganisms to attach to living and non-living surfaces and create a biofilm is the cause of numerous long-lasting illnesses, as well as their strong resistance to drugs. Bacterial biofilms consist of intricate assemblies of immobile bacteria. These are located in an extracellular matrix and adhere to various surfaces for a long period. The present study evaluated the antibacterial effectiveness of Plantago major extract against Staphylococcus aureus biofilm. The specimens analyzed in this investigation were skin infections of clinical origin. The current study was not previously studied, particularly in terms of S. aureus biofilm breakdown and inhibition. The disc diffusion method was used to test the antimicrobial activi

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Publication Date
Sun Oct 15 2023
Journal Name
Bionatura
Effect of cultivars and harvest dates on rice seeds vigore
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A laboratory experiment was carried out according to a completely randomized design with four repetitions on the seeds resulting from a field experiment applied for the two seasons, 2020 and 2021, to find out the effect of the cultivars (Ambar 33, Yasamin, Dijlah, Ambar Al-Baraka and Furat 1) and the harvest dates (at physiological maturity and after 7 and 14, 21 and 28 days of physiological maturity) on the vigour of rice seeds. The results showed the superiority of the seeds of the cultivar Anbar Al-Baraka at first and final counting, dry weight of the seedling, seedling vigor index and electrical conductivity, and the superiority of the seeds of Dijla cultivar at accelerated aging test and cold test without significant difference with th

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Publication Date
Thu Oct 31 2013
Journal Name
Al-khwarizmi Engineering Journal
Pressure Control of Electro-Hydraulic Servovalve and Transmission Line Effect
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The effected of the long transmission line (TL) between the actuator and the hydraulic control valve sometimes essentials. The study is concerned with modeling the TL which carries the oil from the electro-hydraulic servovalve to the actuator. The pressure value inside the TL has been controlled by the electro-hydraulic servovalve as a voltage supplied to the servovalve amplifier. The flow rate through the TL has been simulated by using the lumped π element electrical analogy method for laminar flow. The control voltage supplied to servovalve can be achieved by the direct using of the voltage function generator or indirect C++ program connected to the DAP-view program built in the DAP-card data acqu

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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Physics
Short-term effect of ultrasound therapy on stiffness elbow joint
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Elbow stiffness is hard to treat and commonly resulted from trauma or degenerative arthritis. This study aimed to demonstrate the effectiveness of using ultrasound therapy in management of stiff elbow joint resulted from several etiological factors. A total number of 42 patients (35 male and 7 female) allocated randomly from the Department of Physiotherapy at Al-yarmouk Teaching Hospital during 2013. Each patient examined physically by physiotherapist taking in consideration the measurement of the joint movement angle using goniometer in flexion and the extension, and the pain score using visual analogue scale (VAS). Ultrasound therapy initiated thrice weekly for two weeks. At the time of entry, the means degree of flexion and extension

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Publication Date
Fri Dec 01 2017
Journal Name
Indian Journal Of Natural Sciences
Effect of Differences Pretreatment for Bioethanol Production from Corncobs Substrate
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Publication Date
Wed Aug 07 2019
Journal Name
Iraqi National Journal Of Nursing Specialties
Nurses' Knowledge toward Care of Unconscious Adult Patients at Teaching Hospitals in Al-Hilla City
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Objective: The study aims to evaluate nurses' knowledge toward care of unconscious adult patients and identify the relationship between nurses’ knowledge toward care of unconscious adult patient and their demographic characteristics of age, gender, Marital Status, level of qualification and years of experience. Methodology: A descriptive study (quantitative design) was carried out by using quasi experimental design to study nurses' knowledge, attitudes and practices toward care of unconscious adult patients at teaching hospitals in Al-Hilla City from September 2018 up to June 2019. A purposively sample has been chosen in which included 60 nurses who work in ICUs within two hospitals (Imam Al-Sadiq teaching hospital and Al-Hilla general

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Publication Date
Mon Jan 16 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Job Satisfaction among Nurses Working at Primary Health Care Centers in Samawa City
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Objective(s): This study aimed to evaluate job satisfaction among nurses working at primary health care centers        in Samawa City.

Methodology: A Descriptive evolutional study has been carried out during the period from 1 February 2022 to 1 June 2022. A nonprobability (convenience) sample of (200) nurse were selected from different educational level. A questionnaire format is developed for the purpose of fulfilling the objectives of the study. Content validity of the questionnaire and reliability has been determined. Data are analyzed using IBM SPSS version 19 software (2010).

Results: The findings indicate that 52% of nurses are showing high level of job satisfa

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Publication Date
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Disease Patterns and outcomes of Neonatal Admissions at Raparin Pediatric Teaching Hospital in Erbil City
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Objectives: This study aims to determine the disease’s patterns and outcomes of admission among neonates hospitalized at the neonatal care unit in Erbil City, and using the findings as a baseline for neonate’s morbidity and mortality assessment in the future. Methodology: A retrospective study carried out at neonatal care unit of Raparin pediatric teaching hospital. An instrument for data collection developed by researcher included (age, gender, cause of admission, diagnosis and outcome upon discharge and causes of death). Content validity of the instrument was determined through the use of panel ex

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
PROMOTE HUMAN RIGHTS IN CONSUMER PROTECTION AGAINST ENVIRONMENTAL, HEALTH, LEGAL, ADMINISTRATIVE AND CORRUPTION: PROMOTE HUMAN RIGHTS IN CONSUMER PROTECTION AGAINST ENVIRONMENTAL, HEALTH, LEGAL, ADMINISTRATIVE AND CORRUPTION
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Consumer protection requires seeking one official entity to accomplish its tasks. The large number of devices control and implementation in it, return to several ministries, and executive bodies lose coordination and cooperation, and unite efforts to eliminate the types of fraud and control the quality of production within the approved standards. This is in addition to the seriousness of the existence of administrative and legal corruption which hinders the role of inspection committees and representatives of official bodies with the relationship and prevents them from carrying out their duties entrusted to them or presenting them with administrative complications to thwart their duties in consumer protection. This is despite the

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