The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a manner least squares model and linear regression as well as model test (Binomial) and after testing hypotheses The research found a set of conclusions, represented the existence of an acceptable level for some independence audit at the offices of companies and the Iraqi audit factors, and an acceptable level of conservatism accounting in accounting policies in the financial sector companies listed on the Iraq Stock Exchange, as well as and there is a significant correlation between some of the independence of the auditor and the accounting conservatism agents. Find and gave a number of recommendations, it represented the need to open a large audit firms, and the emphasis on legislative and regulatory bodies for the auditing profession in Iraq, including the Council on auditing profession companies and offices checking the existence of an acceptable level of accounting conservatism in the financial reports are audited
Bedsore (pressure ulcers)is a major nurse-careoutcome. There are many influences that can contribute to the progress of pressure ulcers, but the final common pathway to ulceration is tissue ischemia. This study aimed to detect some etiological factors that predispose to bedsore. The study was conducted on patients attending intensive care departments. Out of 82 inpatients who suffered from pressure ulcer, 54were males and 28were females. Specimens were collected during the period of September, 2019 –February, 2020 from different Hospitals (Alkadhimiya Teaching Hospital, General Hospital of AlshaheedAl-Sadr, and Medical City/ Ghazi Al-Hariri hospital) in Baghdad, Iraq. Simultaneously, other 20 specimens were collected as control fromin
... Show MoreThe aim of this paper is to determine the capability of the ultrasonic technique to predicate and evaluate some elastic and geotechnical properties within sand stone layers. For this purpose, 15 rock samples were collected from Tanjero Formation that is exposed in Dokan area, northeastern Iraq. Elastic wave velocities (Vp and Vs) and density (P) values for rock samples were determined by applying laboratory testing. From Vp, Vs, and density values, the porosity, elastic modulus, and some geotechnical parameters were calculated. The relationship between P wave velocity and elastic properties of samples was derived. Empirical equations were obtained by applying the regression analyses between Vp and the measured
... Show MoreA nano-sensor for nitrotyrosine (NT) molecule was found by studying the interactions of NT molecule with new B24N24 nanocages. It was calculated using density functionals in this case. The predicted adsorption mechanisms included physical and chemical adsorption with the adsorption energy of −2.76 to −4.60 and −11.28 to −15.65 kcal mol−1, respectively. The findings show that an NT molecule greatly increases the electrical conductivity of a nanocage by creating electronic noise. Moreover, NT adsorption in the most stable complexes significantly affects the Fermi level and the work function. This means the B24N24 nanocage can detect NT as a Φ–type sensor. The recovery time was determined to be 0.3 s. The sensitivity of pure BN na
... Show MoreThe study of biopolymers and their derivative materials had received a considerable degree of attention from researchers in the preparation of novel material. Biopolymers and their derivatives have a wide range of applications as a result of their bio-compatibility, bio-degradability and non-toxicity. In this paper, chitosan reacted with different aldehydes(2,4 –dichloro- benzaldehyde or 2-methyl benzaldehyde), different ketones (4-bromoacetophenone or 3-aminoacetophenone) to produce chitosan schiff base (1-4) . Chitosan schiff base (1-4) reacted with glutaric acid or adipic acid in acidic media in distilled water according to the steps of Fischer and Speier to produce compounds (5-12)
... Show MoreThis paper deals with numerical approximations of a one-dimensional semilinear parabolic equation with a gradient term. Firstly, we derive the semidiscrete problem of the considered problem and discuss its convergence and blow-up properties. Secondly, we propose both Euler explicit and implicit finite differences methods with a non-fixed time-stepping procedure to estimate the numerical blow-up time of the considered problem. Finally, two numerical experiments are given to illustrate the efficiency, accuracy, and numerical order of convergence of the proposed schemes.
Organic contaminants are used to be found in industrial wastewater treatment procedures, and heavy metal ion removal is difficult. Photo Fenton reaction activity was exploited in this study to decompose organic contaminants using a functional composite hydrogel. Polyacrylonitrile (PAN), Fe3O4 particles, and graphene oxide make up the hydrogel (GO). It is made from GO/ Fe3O4 and is made using the precipitation technique. GO is made from graphite using the Hummers process. And it has exceptional mechanical strength and Photo-Fenton activity as a result of various breakdown data that were influenced differently, such as H2O2 concentration, dye concentration, temper
... Show MoreNanoparticles (NPs) have unique capabilities that make them an eye-opener opportunity for the upstream oil industry. Their nano-size allows them to flow within reservoir rocks without the fear of retention between micro-sized pores. Incorporating NPs with drilling and completion fluids has proved to be an effective additive that improves various properties such as mud rheology, filtration, thermal conductivity, and wellbore stability. However, the biodegradability of drilling fluid chemicals is becoming a global issue as the discharged wetted cuttings raise toxicity concerns and environmental hazards. Therefore, it is urged to utilize chemicals that tend to break down and susceptible to biodegradation. This research presents the pra
... Show MoreNonsteroidal anti-inflammatory drugs (NSAIDs) are drugs that help reduce inflammation, which often helps to relieve pain. In this research new ibuprofen oxothiazolidnone derivatives were synthesized from the reaction of Schiff base derivatives of Ibuprofen with mercapto acetic acid VI a-c, to improve the potency and to decrease the drug's potential side effects, a new series of 4-thiazolidinone derivatives of ibuprofen was synthesized VI a-c . The characterizations of the compounds were identified by using FTIR, 1HNMR technique and by measuring the physical properties.
In this paper, the asymptotic behavior of all solutions of impulsive neutral differential equations with positive and negative coefficients and with impulsive integral term was investigated. Some sufficient conditions were obtained to ensure that all nonoscillatory solutions converge to zero. Illustrative examples were given for the main results.