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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
Fri Feb 01 2019
Journal Name
Journal Of Physics: Conference Series
Radium and Uranium Concentration in Some Plants in Iraq
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In this study, the concentration of radium and uranium in the samples radish leaves, radish stalk, onion leaves, onion stalk and garlic fruits were grown in arable soil in the Botanical Garden in the College of Science for women, and garlic in special plates, the soil was taken from the above at the beginning of November 2016 was studied by using CR-39 nuclear track detectors. The radium and uranium concentration varied from 0.023 to 0.052 and from 23.13 to 52.68 Bq/kg with an average value of 0.037 and 37.58 Bq/kg respectively. The maximum value of radon concentration was 0.052 Bq/kg in fruits of garlic sample, while the minimum value was 0.023 Bq/kg in radish leaves. The values of the radium and uranium concentrations obtained from this s

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Publication Date
Sun May 07 2023
Journal Name
Journal Of Ethnic And Cultural Studies
Gendered Social-interactional Contexts in Educational Institutions in Iraq
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Social variables have a tremendous impact on the language spoken by the male and female genders, particularly in Eastern cultures. Because men and women in Arabic cultures are typically raised separately, they speak somewhat differently depending on their gender. Arabic is used exclusively in educational institutions in the Arab world. The objective of the present study was to examine certain social and linguistic aspects of the language spoken by females and males in mixed academic organisations from ‎the point of view of female academics. It also ‎examined some noted gender differences in previous gender studies of the interactional styles of the ‎two genders in higher education institutions in Iraq from the perspective of f

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Publication Date
Sun Jan 01 2023
Journal Name
Acta Facultatis Medicae Naissensis
Malignant bone tumors in pediatric age groups in Iraq
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Introduction/Aim. Roughly six percent of all malignancies diagnosed in children are malignant bone tumors. They have a dramatic effect on psychological status of children and their families. The aim of the study was to analyze the clinico-pathological features of bone tumors in Iraqi children and to assess response to treatment, outcome, and survival. Patients and methods. Over an eleven-year period, a retrospective study was done for children with bone tumors conducted on patients data that included a battery of pre-treatment investigations including a complete blood count, serum electrolyte, hepatic, and renal profile, bone marrow aspirate and biopsy, fine-needle aspiration, and imaging studies. Results. Data of 41 children with b

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Publication Date
Sun Mar 01 2015
Journal Name
Craniomaxillofacial Trauma & Reconstruction
Mandibular Fractures in Iraq: An Epidemiological Study
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The purpose of this study was to evaluate the epidemiological characteristics of the mandibular fractures relating to gender, age, the etiology of injury, and the rendered treatment modalities and complications. The data of the patients who sustained mandibular fractures were retrieved and were analyzed retrospectively, and based on these data a descriptive analysis was conducted. A total of 112 patients were included in this study; the most common cause was road traffic accidents (RTAs) followed by assaults and missile injuries. The most frequently involved age group was 11 to 20 years, treatment modalities included conservative, closed reduction and indirect fixation, and open reduction and internal fixation (ORIF) in 11.6, 79.5, and 8.9%

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Publication Date
Mon Jan 01 2018
Journal Name
The Tohoku Journal Of Experimental Medicine
Neonatal Seizures in Iraq: Cause and Outcome
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Publication Date
Mon Jan 01 2024
Journal Name
Organization, Technology And Management In Construction: An International Journal
The factors that affect constructability in Iraq
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Abstract<p>Applying the constructability concept in the construction industry has proven many benefits in different projects; however, this concept still lacks usage in Iraq. Therefore, it is important to encourage usage of the constructability concept in the construction industry in Iraq. The main purpose of this study is to investigate the factors that affect constructability in Iraq and then classify them according to their importance. A total of 37 factors were collected from an intensive literature review, and they were classified under the sub and main categories. A survey was undertaken in two sessions with open questionnaire and close questionnaire. The results were analysed and the mean</p> ... Show More
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Publication Date
Mon Jul 01 1996
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
TWO PRIMITIVE ORIBATIDS: FIRST RECORD IN IRAQ
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Cosmochthonius reticulatus Grandjean, 1947 (Acari: Oribatei: Cosmochthoniidae) and Rhysotritia ardua ardua C. L. Koch, 1841 ( Acari : Oribate : Euphthiracari¬dae), are two species of oribatids mites first recorded in Iraq from a woodland in the central part of Iraq. The two species are described and illustrated.

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Publication Date
Sat Dec 30 2023
Journal Name
Al-kindy College Medical Journal
Health System in Iraq Post 2003 War
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Background: War represents a major human crisis; it destroys communities and results in ingrained consequences for public health and well-being

Objective: We set this study to shed light on the public health status in Iraq after the successive wars, sanctions, sectarian conflicts, and terrorism, in light of certain health indicators.

Design: The primary source of data for this analysis comes from the Iraqi Ministry of Health, and The World Health Organization disease surveillance.

Results: Most of the morbidity indicators are high, even those that are relatively declining recently, are still higher than those repor

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Publication Date
Tue Dec 01 2009
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
RECORD OF TWO SPECIES OF THE MONOGENETIC TREMATODES GENUS DACTYLOGYRUS FOR THE FIRST TIME IN IRAQ ON GILLS OF THE CYPRINID FISH ALBURNUS CAERULEUS
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For the first time in Iraq, two species of monogenetic tretamtodes of the genus Dactylogyrus were recorded from gills of Alburnus caeruleus from Tigris river at Al-Zaafaraniya, south of Baghdad during June 1995. The first species, Dactylogyrus sphyrna is characterized by having the seventh pair of marginal hooklets almost twice as large as other marginal hooklets, powerful inner and outer processes of median hooks especially the inner one which is expanded terminally, one connecting bar and long spirally twisted copulatory organ. The second species, Daclytogyrus phoxini differs from the first one by having marginal hooklets of the same size, inner and outer processes of median hooks are not powerful, two connecting bars

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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Organizational and behavioral determinants of health information system performance in Iraq
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Background: Health information systems in most countries are inadequate in providing the needed management support and the current health information systems are therefore widely seen as management obstacles rather than as tools,Objectives: the current study is an attempt to assess the behavioral and organizational determinants of health information system performance in Iraq.Methods: A cross-sectional study was conducted by interviewed a total of 189 respondents selected from six Iraqi governorates. The Organizational and Behavioral Assessment Tool was used to measure the behavioral and organizational determinants of health information system performance, it is one of the PRISM package tools that are used to assess the health informatio

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