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Measuring of accounting conservatism practice in companies listed on Iraq stock exchange
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   The research aims to measure the accounting conservatism practice of listed companies in the Iraq stock exchange using Basu model to measure the degree of accounting conservatism in a sample of companies of (21) companies for the period from 2007 to 2011, the researcher found that most of the listed companies in the market exercised accounting conservatism when measurement and disclosure of the result of the activity and financial position and there is a variation in the degree of accounting conservatism between economic sectors , which included banking , investment , insurance , industry , agriculture , tourism and hotels.

   Because the practice of accounting conservatism properly contribute to enhancing the quality of earnings and the efficiency of debt contracts, the researcher recommended the need to emphasize the awareness of users of financial statements in general , investors and lenders in particular , the effects and implications of good practice of accounting conservatism on their decisions economic and comes through intensification of efforts between the relevant authorities and of Iraq stock exchange and the accounting standards and oversight board in Iraq and other professional organizations through a number of courses and symposiums for the purpose of clarifying the importance of good practice of accounting conservatism , as well as the establishment of the Iraq stock exchange to compel the companies to application of the accounting conservatism and make it a condition of listing on the stock market in order to strengthen the companies commitment of accounting conservatism when measurement and disclosure of the result of the activity and financial position to ensure a higher level of conservatism and thus contributing to enhancing the quality of financial disclosure of financial statements.

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Publication Date
Wed Nov 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Manufacturing and Testing a Double Action Feed Pellet Durability Measuring Device
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Abstract<p>The experiment was aimed to evaluate a locally manufactured a dual-action device used for measuring feed pellets durability. The device performs dropping process in conventional devices, then sifting process to separate the pellets from the crumbles simultaneously, with a control the motor speed by using the pulse width modulation (PWM) Technique. The device performance was compared with the durability measuring device of a moving drop box. Rotational speed, diameter of the die holes of the machine was used in this study. The results showed that increasing the rotational speed of the die from 280 to 300 and to 320 rpm, increasing the die holes diameter from 3 to 4 and to 5 mm, led to </p> ... Show More
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Publication Date
Sun Jun 01 2025
Journal Name
Journal Of Physics: Conference Series
Measuring Urban Heat Island Indicators from Surface Temperature Using Spatial Techniques
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Abstract<p>Using remote sensing technology and modeling methodologies to monitor changes in land surface temperature (LST) and urban heat islands (UHI) has become an essential reference for making decisions on sustainable land use. This study estimates LST and UHI in Salah al-din Province to contribute to land management, Urban planning, or climate resilience in the region; as a result of environmental changes in recent years, LANDSAT Satellite Imagery from 2014- 2024 was implemented to estimate the LST and UHI indexes in Salah al-din Province, ArcGIS 10.7 was use to calculate the indices, and The normalized mean vegetation index (NDVI) was calculated as it is closely related to extracting (LST </p> ... Show More
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Publication Date
Sat Jan 19 2019
Journal Name
Iraqi Journal Of Agricultural Sciences
USING PROBABILITY REGRESSION MODELS TO MEASURING MANAGEMENT EFFICIENCY FOR BROILER PROJECTS
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The efficiency of management is determining factor for the success or failure of agricultural projects generally and Livestock particularly achieving its objectives. Therefore, this research came to diagnose the most important variables that determine the efficiency of management using the probability regression models to measure the probability of management efficient of broilers production projects using  random sample included (60) broilers projects represented 11.6% of Baghdad province (research community) in 2016. After estimating the relationship between the management efficiency (descriptive dependent variable) and the independent variables affecting it (age, educational level, production index (PI), experience). The results

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Publication Date
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
Knowledge, Attitudes, and Practice of Self-Medication among Medical Students at Sudan International University, Sudan
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Background: Self-medication is a practice or action taken by individuals for themselves in order to achieve and maintain health, as well as to avoid and protect against disease. The aim of this study is to evaluate the knowledge, attitudes, and practice of self-medication among medical students at Sudan International University.

Subjects & Methods: This was a prospective study that involved 288 out of 1000 students in the Faculty of Medicine at Sudan International University. Data were collected using a self-administered questionnaire from January to March 2022 to evaluate the self-medication knowledge, attitude, and practice among first, second, and third-ye

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
MEASURING OF FARMERS ADOPTION LEVEL FOR MODERN IRRIGATION SYSTEM AND THEIR WIDE APPLICATION
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74 fanners were randomily selected from the Lc:ital. of 406 fanners using the Modern Irrigation System up to November , 2000 , for the purpose of wide adoptation of such system. Rcsults indicated according to the data which has been obtained and statistically analysed by the statistical package for the Social Sciences (SPSS) program showed that the majority of the farmers adopted this new system of irrigation due to the increase in the yield up to 5" .

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Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
The concept of inconsistency and measuring the inverse relationship between overlap and contrast.
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abstract:

The aim of this study is to clarify the relationship between the concept of  inconsistency and the measurement of the inverse relationship of overlap and contrast. The study will address the following points:

  1. Explaining the true nature of inconsistency and contrast, as understanding their relationship is essential for determining them.
  2. Examining the view of the scholars regarding their significance as approaches to understanding the relationship.
  • Identifying the relationship between inconsistency and contrast in terms of overlap and contrast.

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Publication Date
Thu Jun 09 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The financial aid of the Central Bank of Iraq to the government and its reflection on indicators of banking stability/ Applied Research
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The research aims to define the images of financial aid that it provides within their tasks (central banks to governments) and how it can affect the indicators of banking stability, as well as monitoring the levels of banking stability in the Iraqi economy through the indicators used by the Central Bank of Iraq, and the importance of research in banking stability lies in Iraq, because any decrease in the movement of the aggregate banking stability index will reflect negatively on the financial sector in Iraq. Therefore, the Central Bank sought to provide financial aid to the government through a group of components, some of which are represented by initiatives that contribute to revitalizing the national economy and the other hel

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Engineering
Tuning of PID Controllers for Quadcopter System using Cultural Exchange Imperialist Competitive Algorithm
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Quadrotors are coming up as an attractive platform for unmanned aerial vehicle (UAV) research, due to the simplicity of their structure and maintenance, their ability to hover, and their vertical take-off and landing (VTOL) capability. With the vast advancements in small-size sensors, actuators, and processors, researchers are now focusing on developing mini UAV’s to be used in both research and commercial applications. This work presents a detailed mathematical nonlinear dynamic model of the quadrotor which is formulated using the Newton-Euler method. Although the quadrotor is a 6 DOF under-actuated system, the derived rotational subsystem is fully actuated, while the translational subsystem is under-actuated. The der

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Publication Date
Wed Jan 15 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Risk management of foreign exchange rates using financial hedging instruments: Applied Analytical Study
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Management of Foreign Exchange Rate Exposure by Using Financial Hedging An Analytical Empirical Study The main purpose of this Research is to investigate the ability to reduce the  effect  of exchange rate fluctuation on firm value , by usage appropriate hedging strategies to provide the firms force to adopted with complex and highly uncertainty conditions , characteristic of the most of the financial markets  . The field of this study is the giant five Multinational on the world. Nokia, Toyota Motor, Intel , Coca Cola, Microsoft. practical analysis is provide the truth of all study's  hypothesis , and it is reach to many of conclusion, the most important of them is  Stem from unexpected fluctuation on nominal ex

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Publication Date
Wed Sep 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
آليات حوكمة الشركات التي تؤثر في اتخاذ المدقق الداخلي للقرار الاخلاقي
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اصبح لمجالس الادارة في الشركات دوراً حاسماً في تعزيز الحوكمة الفاعلة، كونها تتحمل المسؤولية النهائية عن نظم الرقابة الداخلية في شركاتها، ويلعب التدقيق الداخلي دوراً اساسياً في مساعدة تلك المجالس على القيام بمهمات الحوكمة. ولهذا يبذل مجمع المدققين الداخليين الامريكي جهداً كبيراً في توجيه اعضاءه ليكونوا متخصصين في اصول حوكمة الشركات وتحسين وتقوية اخلاقيات العمل وسلامة المنظمة.

لذا فإن ا

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