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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
Sun Jan 11 2026
Journal Name
Journal Of Physical Education
Studying the Reality of Racket Sports' Administrative Problems In Iraq
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Publication Date
Thu Apr 14 2022
Journal Name
Plos One
The passage of time in Iraq during the covid-19 pandemic
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The covid-19 global pandemic has influenced the day-to-day lives of people across the world. One consequence of this has been significant distortion to the subjective speed at which people feel like time is passing. To date, temporal distortions during covid-19 have mainly been studied in Europe. The current study therefore sought to explore experiences of the passage of time in Iraq. An online questionnaire was used to explore the passage of time during the day, week and the 11 months since the first period of covid-19 restrictions were imposed in Iraq. The questionnaire also measured affective and demographic factors, and task-load. The results showed that distortions to the passage of time were widespread in Iraq. Participants co

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Publication Date
Sat Jul 01 2017
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
TAXONOMIC STUDY OF GENUS CERCERIS LATREILLE, 1802 (HYMENOPTERA, CRABRONIDAE) IN IRAQ
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    This study provides a Key to the species of Cerceris Latreille, 1802 (Hymenoptera, Crabronidae, Philanthinae) that were collected from different areas in Iraq. This is followed by a distribution list, including total species which had been registered for Iraq. Also this study includes some observations about the species that were recorded in previous checklists.

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Publication Date
Thu Jun 01 2017
Journal Name
Asian Biomedicine
The distribution of cutaneous leishmaniasis in Iraq: demographic and climate aspects
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AbstractBackgroundLeishmaniasis is endemic in Iraq, where both cutaneous and visceral forms of the disease are reported.ObjectivesTo determine the prevalence of cutaneous leishmaniasis (CL) and to identify associations of CL with age, sex, season, and provinces depending on some demographic and climatic aspects.MethodsThis study is retrospective and includes reported cases of infections using the available surveillance database taken from the Iraqi Ministry of Health for the years 2011, 2012, and 2013 for all provinces of Iraq.ResultsMen and boys were found to be at higher risk for CL compared with women and girls. The majority of cases were recorded among those in age groups 5–14 and 15–45 years old. Most cases were recorded from lowla

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Publication Date
Tue Nov 01 2022
Journal Name
Saudi Medical Journal
The prevalence of metabolic syndrome among university students in Wasit, Iraq
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Publication Date
Mon Mar 02 2020
Journal Name
Iraqi Geological Journal
RESERVOIR MODELING OF MISHRIF FORMATION IN MAJNOON OIL FIELD, SOUTHERN IRAQ
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The Middle Cenomanian-Early Turonian Mishrif Formation includes important carbonate reservoirs in Iraq and some other surrounding countries due to their high reservoir quality and wide geological extension. The 2D models of this study for facies, effective porosity and water saturation indicate the vertical and lateral heterogeneity of the Mishrif Formation reservoir properties in the Majnoon oil field. Construction of 2D reservoir model of the Mishrif Formation to explain the distribution of facies and petrophysical properties (effective porosity and water saturation) by using RockWorks software. The increase of effective porosity is attributed to the presence of shoal facies.The high water saturation is attributed to the existence of rest

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Publication Date
Thu Jul 01 2010
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
PARASITIC FAUNA OF FISHES IN BAHR AL-NAJAF DEPRESSION, MID IRAQ
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During a period of two years, from January 1995 till December 1996, the first survey on fish parasites in Bahr Al-Najaf depression, mid Iraq, was achieved. A total of 6992 fishes, belonging to 11 species, were collected and inspected for external and internal parasites. These fishes were infected with three protozoans (Ichthyophthirius multifiliis, Trichodina domerguei and Myxobolus pfeifferi), two monogeneans (Dactylogyrus cornu and Gyrodactylus elegans), two digenetic trematodes (Clinostomum complanatum and Ascocotyle coleostoma), one nematode (Contracaecum sp.) and one acanthocephalan (Neoechinorhynchus iraqensis). Five fish species were recorded as new h

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Publication Date
Wed Jun 30 2010
Journal Name
Al-kindy College Medical Journal
Manifestation and response of Laryngopharygeal reflux to treatment in Kurdistan -IRAQ
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BACKGROUND: In 1972 complete description of the
inflammation of posterior third of the vocal cords was
done, with barium swallow confirming Gastro
Esophageal Disease [CRED] & subsequent successful
symptomatic treatment with antacid. The possible
association between GERD & chronic laryngitis was
initially known as acid laryngitis .2
*from the Department of ENT, Hawlear Medical College, Hawlear university. Department of ENT, Rezgary Teaching Hospital, Erbil.
Correspondence to :
Dr.Said Mustafa Said
Corespondence Address to : Dr.Said Mustafa Said _ E- mail: Email [email protected] Mob. 07504563829
Recived at : 15 th Dec 2009 Accepted at : 3ed Nov 2010

OBJECTIVE: To record the common presentat

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Publication Date
Fri Jul 01 2016
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
TAXONOMIC STUDY OF ANDROCTONUS CRASSICAUDA (OLIVER, 1807) (SCORPIONES: BUTHIDAE) IN IRAQ
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    The genus of Androctonus is widely distributed in Asia and Africa .It is found in Egypt, Palestine, Iran, Jordan, Syria, Saudi Arabia and Iraq. The present study is the first taxonomic study to describe Androctonus crassicauda (Oliver,1807) in Iraq .The genus Androctonus recognized by three main characters which are: color it is ranges from light brown to raddish to blackish brown to black, pedipalp (Chelae) is narrower than patella in adults, and  pedipalp fingers with many denticles. Among other characters by which the genus can be distinguished by body hairs and, the rows of denticles on pedipalp fingers. The main morphological characters of the species are figured of And

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Publication Date
Mon Jan 01 2018
Journal Name
Matec Web Of Conferences
Evaluation water quality of Diyala River in Iraq using Bhargava method
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Diyala River is a tributary of Tigris River, it is one of the important rivers in Iraq. It covers a total distance of 445 km (275 miles). 32600 km2is the area that drains by Diyala River between Iraqi-Iranian borders. This research aims to evaluate the water quality index WQI of Diyala River, where three stations were chosen along the river. These stations are D12 at Jalawlaa City at the beginning of Diyala River, the second station is D15 at Baaquba City at the mid distance of the river, and the third station is D17 which is the last station before the confluence of Diyala River with Tigris River at Baghdad city. Bhargava method was used in order to evaluate the water quality index for both irrigation and drink

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