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jeasiq-669
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
Sun Dec 01 2024
Journal Name
Energy Storage
Comprehensive Study of PAN-NaBF4 Solid Polymer Electrolytes: Insights Into Optical, Structural, Thermal, Electrical, and Electrochemical Properties for Sodium-Ion Batteries
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This research explores the use of solid polymer electrolytes (SPEs) as a conductive medium for sodium ions in sodium‐ion batteries, presenting a possible alternative to traditional lithium‐ion battery technology. The researchers prepare SPEs with varying molecular weight ratios of polyacrylonitrile (PAN) and sodium tetrafluoroborate (NaBF4) using a solution casting method with dimethyl formamide as the solvent. Through optical absorbance measurements, we identified the PAN:NaBF4 (80:20) SPE composition as having the lowest energy band gap value (4.48 eV). This composition also exhibits high thermal stability based on thermogravimetric analysis results. Electrochemical impedance spectroscopy re

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Publication Date
Sat Apr 04 2026
Journal Name
Engineering, Technology & Applied Science Research
Experimental Optimization of PLC-Integrated Multi-Loop PID Control for a Three-Level Electro-Hydraulic Elevator Using PSO and Cheetah Optimizer
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This study presents the design, modeling, and experimental evaluation of a three-level electro-hydraulic elevator system controlled by a Delta DVP-20SX2 Programmable Logic Controller (PLC) equipped with an integrated Proportional–Integral–Derivative (PID) module. The PLC, programmed in Ladder Logic using ISPSoft 2.46, regulates cabin motion across all three levels. A detailed MATLAB/Simulink model was developed, incorporating three PID controllers: one for displacement regulation via a proportional directional control valve and two for dynamic pressure regulation using a proportional pressure relief valve. Conventional PID parameters were initially tuned using the trial-and-error method based on time-domain performance indices a

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Publication Date
Mon Apr 30 2012
Journal Name
Asian Pacific Journal Of Cancer Prevention
Gelam and Nenas Honeys Inhibit Proliferation of HT 29 Colon Cancer Cells by Inducing DNA Damage and Apoptosis while Suppressing Inflammation
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Publication Date
Sun Mar 01 2020
Journal Name
International Journal Of Pharmaceutical Research
Phytochemical investigation,anti-proliferative and antioxidant- activities of Iraqi Capparisspinosa L. (Family Capparidaceae) against MCF-7 human Breast cancer cell line
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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Global Pharma Technology
Synthesis and Characterization of Azo Dyes Ligands Complexes with Rh (III) and La (III) and Studies Their Industrial and Bacterial Application
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1-[4-(2-Hydroxy-4, 6-dimethyl-phenylazo)-phenol]-ethanone (HL1) and 2-(4-methoxy-phenylazo)-3, 5-dimethyl-phenol (HL2) were produced by combination the diazonium salts of amines with 3, 5-dimethylphenol. The geometry of azo compounds was resolved on the basis of (C.H.N) analyses, 1H and 13CNMR, FT-IR and UV-Vis spectroscopic mechanisms. Complexes of La (III) and Rh (III) have been performed and depicted. The formation of complexes has been identified by using elemental analysis, FT-IR and UV-Vis spectroscopic process as well, conductivity molar quantifications. Nature of complexes produced have been studied obeyed mole ratio and continuous alteration ways, Beer's law followed through a concentration scope (1×10-4 - 3×10-4 M). H

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Publication Date
Thu May 01 2025
Journal Name
Journal Of Industrial And Engineering Chemistry
An innovative combination of anodic oxidation using Cu/SnO2–Sb2O5 rotating cylinder anode with TiO2 photocatalytic process for treating hospital wastewater
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Publication Date
Sat Apr 01 2017
Journal Name
Desalination
Heat transfer coefficients and yield analysis of a double-slope solar still hybrid with rubber scrapers: An experimental and theoretical study
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Publication Date
Sun Oct 26 2025
Journal Name
Journal Of Contemporary Medical Sciences
Comparative Evaluation of Early Pregnancy Outcomes Following Ovulation Induction with Letrozole Versus Clomiphene Citrate: Evidence from a Prospective Iraqi Cohort Study
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Objectives: To compare early pregnancy outcomes, including miscarriage, ectopic pregnancy, multiple pregnancy, and congenital anomalies, among women who conceived following ovulation induction with letrozole or clomiphene citrate. Methods: A prospective comparative observational study was conducted at Al-Elwiya Maternity Teaching Hospital and a private clinic in Baghdad, Iraq, from March 2023 to December 2024. One hundred infertile women aged 21–35 years who conceived after ovulation induction with either letrozole (5 mg/day) or clomiphene citrate (100 mg/day) for five days (cycle days 3–7) were enrolled. Participants were followed through early pregnancy with serial sonography at 6, 8–11, and 18–20 weeks of gestation. Data

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Publication Date
Fri Jun 28 2024
Journal Name
Curr Pharm Des
Synthesis, Characterization, and Antimicrobial Evaluation of Schiff base-mixed Ligand Complexes with Divalent Metal Ions Derived from Amoxicillin and Vanillin/Nicotinamide
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Publication Date
Fri Mar 26 2021
Journal Name
Chemical Papers
DFT, anticancer, antioxidant and molecular docking investigations of some ternary Ni(II) complexes with 2‑[(E)‑[4‑(dimethylamino) phenyl]methyleneamino]phenol
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The biological activities of some ternary nickel complexes with a Schiff base obtained from 4-dimethylaminobenzaldehyde and 2-aminophenol have been reported. The Schiff base ( HL1) acts as a primary ligand whereas, anthranilic acid ( HL2), 2-nitroaniline ( HL3), alanine ( HL4) and histidine ( HL5) act as secondary ligand or co-ligand. The anticancer activity of these compounds was studied against human colon carcinoma (HCT-116), human hepatocellular liver carcinoma (HEPG-2) and human breast carcinoma (MCF-7) cell lines. As per the results, the compounds were active against the cell lines. The antioxidant activity of the same compounds was evaluated using DPPH (1,1-diphenyl-2-picryl-hydrazyl) radical scavenging and compared with ascorbic aci

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