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jeasiq-781
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 Jul 05 2013
Journal Name
Hemoglobin
The Spectrum of β-Thalassemia Mutations in Baghdad, Central Iraq
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Publication Date
Wed Jan 01 2020
Journal Name
International Journal Of Pharmaceutical Research
Characters anatomy of CorchorusolitoriusL. from Malvaceae family cultivated in Iraq
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Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Taxonomical Study of The Genus Oxalis L. (Oxalidaceae) in Iraq
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   The current study included collection for many fresh specimens, the observation of specimens in some Iraqi herbaria have been studied, although morphological characters of roots, stems, flowers, inflorescences and fruits were included in this work, however indumentums  and pollen grains were studied

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Plant Pathology
Molecular characterization of potyviruses infecting potato and vegetables in Iraq
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Publication Date
Wed May 01 2019
Journal Name
Iraqi Journal Of Science
Study of desertification using remote sensing imagery in South Iraq
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Recently The problem of desertification and vegetation cover degradation become an environmental global challenge. This problem could be summarized as as the land cover changes. In this paper, the area of Al- Muthana in the south of Iraq will be consider as one of Semi-arid lands. For this purpose, the Ladsat-8 images can be used with 15 m in spatial resolution. In order to over Achieve the work, many important ground truth data must be collected such as, rain precipitation, temperature distribution over the seasons, the DEM of the region, and the soil texture characteristics. The extracted data from this project are tables, 2-D figures, and GIS maps represent the distributions of vegetation areas, evaporation / precipitation, river levels

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Publication Date
Tue Mar 15 2016
Journal Name
Asian Journal Of Applied Sciences
A Review: Training Requirement of Agriculture Extension Officers in Iraq
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Publication Date
Sun Nov 01 2020
Journal Name
Travel Medicine And Infectious Disease
Incidence of the COVID-19 in Iraq – Implications for travellers
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Publication Date
Sat Mar 29 2025
Journal Name
Jurnal Hama Dan Penyakit Tumbuhan Tropika
Detection and biocontrol of Tobamovirus tabaci infecting tomato in Iraq
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The antiviral activity of leaf extracts from Datura stramonium and tomato plants inoculated with TMV, combined with 20% skimmed milk, was investigated. A TMV isolate was confirmed using bioassay, serological, and molecular approaches and subsequently used to inoculate plants. Tomato plants, both pre- and post-inoculated with TMV, were sprayed with leaf extracts from either TMV-free or infected plants, alone or mixed with 20% skimmed milk. Enzyme-linked immunosorbent assay (ELISA) using tobamovirus-specific antibodies and local lesion tests were conducted to assess antiviral activity based on virus concentration and infectivity in treated plants. The experiment followed a completely randomized design (CRD), and the Least Significant

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Publication Date
Fri May 30 2025
Journal Name
Iraqi Journal Of Science
Prevalence of Hard Ticks Infested Rabbits (Leporidae) Family in Iraq
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The present study aims to isolate and identify ectoparasites, specifically hard ticks, that infest both domestic and wild rabbits. This research is motivated by the heightened sensitivity of rabbits to infestations by hard ticks, which are recognized as the primary vectors of certain blood-borne diseases, particularly Viral Hemorrhagic Fever (VHF). The study areas were spread across five provinces in Iraq: Baghdad, Karbala, Wasit, Mosul, and Al-Anbar. A total of 85 hard ticks (42 male and 43 female) were infested by 57 rabbits (Leporidae Family), including 19 wild rabbits (hare) with an infestation rate of 100% and 38 domestic rabbits with an infestation rate of 18.42%. Total of infestation was 45.61%. The current results are the oc

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Publication Date
Wed Apr 01 2020
Journal Name
Iop Conference Series: Earth And Environmental Science
The Effect of Urban Form on Temperature for Hot Arid Zones. The Case Study of Baghdad, Iraq
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The research aims to determine optimal urban planning and design indicators of the urban clusters form in hot arid zones through studying of three urban areas in Baghdad, analyzing their urban indicators which include floor area ratio (FAR), urban clusters height, building density or land coverage, green areas, paved areas, shading ratio and how they affect urban temperature. The research reached the conclusion that air outdoor temperature on urban areas affected primarily by shadows casted on the ground, the effect of shaded area equals (5) times the effect of paved areas and (3.7) times the effect of green areas, this means that increasing urban clusters height in hot arid zones could minimize air outdoor temperature, building

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