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The impact of the independence of the auditor to practice accounting conservatism Applied research in the financial sector companies listed on the Iraq Stock Exchange
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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                                         

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Publication Date
Mon Jun 05 2023
Journal Name
Al-khwarizmi Engineering Journal
Removal of Malachite Green from Aqueous Solution using Ficus Benjamina Activated Carbon-Nonmetal Oxide synthesized by pyro Carbonic Acid Microwave
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Activated carbon derived from Ficus Binjamina agro-waste synthesized by pyro carbonic acid microwave method and treated with silicon oxide (SiO2) was used to enhance the adsorption capability of the malachite green (MG) dye. Three factors of concentration of dye, time of mixing, and the amount of activated carbon with four levels were used to investigate their effect on the MG removal efficiency. The results show that 0.4 g/L dosage, 80 mg/L dye concentration, and 40 min adsorption duration were found as an optimum conditions for 99.13% removal efficiency. The results also reveal that Freundlich isotherm and the pseudo-second-order kinetic models were the best models to describe the equilibrium adsorption data.

 

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Publication Date
Tue Mar 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Natural preparation of rice husk-derived silica and eggshell-derived calcium carbonate composite as a coating material for dental implant
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Background: The world is in front of two emerging problems being scarceness of virgin re-sources for bioactive materials and the gathering of waste production. Employment of the surplus waste in the mainstream production can resolve these problems. The current study aimed to prepare and characterize a natural composite CaO-SiO2 based bioactive material derived from naturally sustained raw materials. Then deposit this innovative novel bioactive coating composite materials overlying Yttria-stabilized tetragonal zirconia substrate. Mate-rials and method; Hen eggshell-derived calcium carbonate and rice husk-derived silica were extracted from natural resources to prepare the composite coating material. The manufac-tured powder was characterized

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Publication Date
Wed Jun 10 2026
Journal Name
Applied Physics A
Annealing-temperature-dependent structural, optical, and NO2 gas-sensing properties of Ag-doped NiO thin films prepared by dip coating
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Ag-doped NiO thin films were fabricated by dip coating and subsequently annealed at 373, 473, 573, and 673 K to elucidate the influence of annealing temperature on their structural, morphological, optical, and NO2-sensing characteristics. X-ray diffraction confirmed the formation of polycrystalline Ag/NiO films, with progressively improved crystallinity and larger crystallite size at elevated annealing temperatures. Atomic force microscopy revealed a homogeneous surface morphology with grain growth, with the average grain diameter increasing from 26.40 to 34.2 nm. Optical analysis showed high visible-region transmittance (65–70%) and a gradual reduction in the optical band gap from 2.75 to 2.07 eV with increasing annealing temperature. Ga

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Publication Date
Sun Jan 01 2023
Journal Name
Desalination And Water Treatment
Optimization of chemical oxygen demand removal from petroleum refinery wastewater by electrocoagulation using tubular electrochemical reactor with a novel design
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Publication Date
Fri Feb 28 2025
Journal Name
Energies
Synergizing Machine Learning and Physical Models for Enhanced Gas Production Forecasting: A Comparative Study of Short- and Long-Term Feasibility
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Advanced strategies for production forecasting, operational optimization, and decision-making enhancement have been employed through reservoir management and machine learning (ML) techniques. A hybrid model is established to predict future gas output in a gas reservoir through historical production data, including reservoir pressure, cumulative gas production, and cumulative water production for 67 months. The procedure starts with data preprocessing and applies seasonal exponential smoothing (SES) to capture seasonality and trends in production data, while an Artificial Neural Network (ANN) captures complicated spatiotemporal connections. The history replication in the models is quantified for accuracy through metric keys such as m

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Publication Date
Sun Mar 01 2026
Journal Name
Journal Of Molecular Structure
Synthesis, characterization, DFT calculations, molecular docking, ADMET analysis and biological activity of Schiff base metal complexes against colon cancer cells
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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Natural Gas Science And Engineering
Experimental determination of hydrate phase equilibrium for different gas mixtures containing methane, carbon dioxide and nitrogen with motor current measurements
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Hydrate dissociation equilibrium conditions for carbon dioxide + methane with water, nitrogen + methane with water and carbon dioxide + nitrogen with water were measured using cryogenic sapphire cell. Measurements were performed in the temperature range of 275.75 K–293.95 K and for pressures ranging from 5 MPa to 25 MPa. The resulting data indicate that as the carbon dioxide concentration is increased in the gas mixture, the gas hydrate equilibrium temperature increases. In contrast, by increasing the nitrogen concentration in the gas mixtures containing methane or carbon dioxide decreased the gas hydrate equilibrium temperatures. Furthermore, the cage occupancies for the carbon dioxide + methane system were evaluated using the Van der Wa

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Publication Date
Mon May 02 2022
Journal Name
Journal Of Research In Medical And Dental Science
Compression study of Irisin, Vitamin D and Kidney Function Parameters Between Iraqi Fracture Patients with and Without DM2 and Healthy Control
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Compression study of Irisin, Vitamin D and Kidney Function Parameters Between Iraqi Fracture Patients with and Without DM2 and Healthy Control, Omar Yousif Majnun*, Altaie AF

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Publication Date
Wed Apr 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Spectral Studies of Some Metal Complexes with Bis[O,O-2,3;O,O-5,6(Chlorocarboxylic Methyliden)] L-Ascorbic Acid
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 The reaction of L-ascorbic acid with the tirchloroacetic acid in the presence of potassium hydroxide gave new product Bis[O,O-2,3;O,O-5,6(chlorocarboxylicmethyliden)]Lascorbic acid (H2L) which was isolated and characterized by 1H,13C-NMR, elemental analysis (C,H,N), UV-Visible and Fourier Transform Infrared (FTIR). The complexes of the ligand (H2L) with metal ions, M+2= (Cu, Co, Ni, Cd and Hg) were synthesized and characterized by FTIR, UV-Visible, molar conductance, atomic absorption, magnetic susceptibility and the molar ratio. The analysis evidence showed the binding of the metal ions with (H2L) through the bicarboxylato group manner resulting in six-coordinated metal ion. The TLC for (H2L) and complexes showed one spot for eac

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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Dosimetric Verification of Gamma Passing Rate for Head and Neck Cases Treated with Intensity Modulated Radiation Therapy (IMRT) Treatment Planning Technique
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Each Intensity Modulated Radiation Therapy (IMRT) plan needs to be tested and verified before any treatment to check its quality. Octavius 4D-1500 phantom detector is a modern and qualified device for quality assurance procedure. This study aims to compare the common dosimetric criteria 3%/3 mm with 2%/2 mm for H&N plans for the IMRT technique. Twenty-five patients with head and neck (H&N) tumor were with 6MV x-ray photon beam using Monaco 5.1 treatment planning software and exported to Elekta synergy linear accelerator then tested for pretreatment verification study using Octavius 4D-1500 phantom detector. The difference between planned and measured dose were assessed by using local and global gamma index (GI) analysis method at

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