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Using of concepts "conservatism & accrual" and their reflection in enhancing of quality of financial reporting
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The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on at least the values ​​of the assets, revenues and higher values ​​of the obligations and expenses, thereby imposing behavior pessimistic on the accountant at his choice between accounting measurement alternatives for the purposes of financial reporting and thus it will show users the product is real with the increase in demand for display objective and fair focuses attention on the priorities for the investor as a user of the information came to be seen as a constraint in custody stating its use in certain cases, such as those that require a personal rule by the accountant.

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Publication Date
Thu Aug 01 2019
Journal Name
Nanomedicine: Nanotechnology, Biology And Medicine
Listeria innocua Dps as a nanoplatform for bioluminescence based photodynamic therapy utilizing Gaussia princeps luciferase and zinc protoporphyrin IX
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Publication Date
Tue Dec 01 2020
Journal Name
Environmental Nanotechnology, Monitoring & Management
Sulfonated polyindole coated magnetic zincoxysulfide ([email protected]@SPID) core/shell nanocatalyst for simultaneous photocatalytic H2 production and BPA degradation
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Photocatalyst composed of core/shell magnetic zincoxysulfide nanocomposite coated with sulfonated polyindole ([email protected]/SPID) has been prepared and used for simultaneous photocatalytic H2 production and Bisphenol A (BPA) degradation. XRD, FE-SEM, EDX, BET surface area, UV-vis DRS and VSM were used to characterize the synthesized nanocomposites. The photocatalytic performance was evaluated using batch reactor under visible light irradiation. The photocatalytic activity of [email protected]/SPID nanocomposite was revealed to exceed that of [email protected] nanocomposite due to the heterojunctions between SPID and [email protected] species. The results exhibited that the effect of BPA initial concentration was found to be effectual on the improvement

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Identification Pseudomonas aeruginosa by 16s rRNA gene for Differentiation from Other Pseudomonas Species that isolated from Patients and environment
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Pseudomonas aeruginosa is a common and major opportunistic human pathogen, its causes many and dangersinfectious diseases due to death in some timesex: cystic fibrosis , wounds inflammation , burns inflammation , urinary tract infection , other many infections otitis external , Endocarditis , nosocomial infection and also causes other blood infections (Bacteremia). thereforebecomes founding fast and exact identification of P. aeruginosafrom samples culture very important.However, identification of this species may be problematic due to the marked phenotypic variabilitydemonstrated by samples isolates and the presence of other closely related species. To facilitate species identification, we used 16S ribosomal DNA(rRNA) sequence data

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Publication Date
Thu Oct 30 2025
Journal Name
International Journal Of Environmental Analytical Chemistry
Integrated biomass algae @ cross-linked pyromellitic dianhydride chitosan biocomposite for methyl violet 2B adsorption: modelling and experiment design optimization
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A new adsorbent was developed by integrating algae biomass (AG) into a chitosan (CN) matrix, followed by structural enhancement via crosslinking with pyromellitic dianhydride (PMDA) through a hydrothermal synthesis approach. This process resulted in the formation of a robust AG@CN-PMDA composite with improved physicochemical characteristics suitable for advanced adsorption applications. The AG@CN-PMDA composite was evaluated for its efficiency in removal of the cationic dye methyl violet 2B (MV 2B) from aqueous solution. The adsorption process was refined through the Box-Behnken design (RSM-BBD), evaluating three essential parameters: adsorbent dosage (A: 0.02–0.1 g/100 mL), pH (B: 4–10), and time (C: 5–20 min). The ideal conditions f

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Publication Date
Thu Aug 24 2023
Journal Name
Environmental Monitoring And Assessment
Rice husk coated with copper oxide nanoparticles for 17α-ethinylestradiol removal from an aqueous solution: adsorption mechanisms and kinetics
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The 17 α-ethinylestradiol (EE2) adsorption from aqueous solution was examined using a novel adsorbent made from rice husk powder coated with CuO nanoparticles (CRH). Advanced analyses of FTIR, XRD, SEM, and EDSwere used to identify the classification parameters of a CRH-like surface morphology, configuration, and functional groups. The rice husk was coated with CuO nanoparticles, allowing it to create large surface area materials with significantly improved textural qualities with regard to functional use and adsorption performance, according to a detailed characterization of the synthesized materials. The adsorption process was applied successfully with elimination effectiveness of 100% which can be kept up to 61.3%. The parameters of ads

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Publication Date
Wed Jul 30 2025
Journal Name
International Studies
A Paradigm Shift for the Middle East: How Trump Can Build on Israel’s Success and Keep Iran Off Balance
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Publication Date
Wed Jun 01 2022
Journal Name
Applied Energy
Novel mathematical modeling, performance analysis, and design charts for the typical hybrid photovoltaic/phase-change material (PV/PCM) system
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Publication Date
Wed Sep 20 2023
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Bioactivity Evaluation for Some Metal Ions Complexes with New Ligand Derived from 2-hydroxy-1- napthaldehyed
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The newly synthesized Schiff base ligand (E)-2-((2-phenylhydrazono)methyl)naphthalen-1-ol (phenyl hydrazine derivative), is allowed to react with each of the next mineral ion: Ni2+, Cu2+, Zn2+andCd2+successfully resulting to obtain new metal complexes with different geometric shape. The formation of Schiff base complexes and also the origin Schiff base is indicated using LC-Mass that manifest the obtained molar mass, FT-IR proved the occurrence of coordination through N of azobenzene and O of OH by observing the shifting in azomethines band and appearing of M-N and N-O bands. Moreover, we can also detect by such apparatus, the presence of aquatic water molecule inside the coordination sphere. UV-Vis spectra of all resultants reveale

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Extent to Which the Internal audit function contributes to improving administrative performance: A field study in the Baghdad Health Department / Rusafa
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Abstract:

                The internal audit is considered the safety valve for senior management in all institutions. It aims to protect property, and raise the efficiency and effectiveness of the administrative performance, by following up on compliance with laws and instructions and the application of regulations in a way that increases the administrative performance of the department. The internal audit is possible to determine Weaknesses or imbalances in the administrative performance. To achieve this goal, an analytical descriptive methodology was adopted. The Baghdad Health Department / Al-Rosana was considered as society for this s

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Study affects Pulse Parameters versus cavity length for both Dispersion Regimes in FM mode locked.: Bushra.R.Mhdi|Gaillan H.Abdullah|Mohand M.Azzawi|Nahla.A.Hessin|Basher.R.Mhdi
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To demonstrate the effect of changing cavity length for FM mode locked on pulse parameters and make comparison for both dispersion regime , a plot for each pulse parameter as Lr function are presented for normal and anomalous dispersion regimes . The analysis is based on the theoretical study and the results of numerical simulation using MATLAB. The effect of both normal and anomalous dispersion regimes on output pulses is investigate Fiber length effects on pulse parameters are investigated by driving the modulator into different values. A numerical solution for model equations using fourth-fifth order, Runge-Kutta method is performed through MATLAB 7.0 program. Fiber length effect on pulse parameters is investigated by driving th

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