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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
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Anatomical study of Solanum nigrum L. from Solanaceae family growing in Iraq
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Abstract<p>The most important features that we have reached through this study, are shown the cross-section of root were in the secondary growth stage and the epidermis of leaf were studded by stomata complex, the type of it was anomocytic that’s mean no have subsidiary cells around the guard cells, the mesophyll bifacial also the midrib region of leaf like the pear and the vascular bundle located in the center crescent in shape. The cross-sections of petiole ovate shape with two ears in the lateral side and the vascular bundles crescent in shape. The cross-section of fruits circular component of three-layer the outer layer pericarp, mesocarp, and the endocarp, surrounding the ovary or the see</p> ... Show More
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Publication Date
Wed Feb 20 2019
Journal Name
Iraqi Journal Of Physics
Measurement of radon concentrations for some houses in Al-Najaf city /Iraq
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    Measurement of radon concentration level was carried out in 40 houses in Al – Najaf city during summer season of 2012. Long term measurement of indoor of old building radon concentrations have been taken, using a previously calibrated passive diffusion dosimeters containing CR – 39 solid state nuclear track detectors which are very sensitive for alpha particles. The measurement of the indoor radon concentration obtained in summer in these regions ranged from 11.654±4.216 Bq.m-3 to 53.610±8.777 Bq.m-3. The results were within universally permitted levels.     

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Publication Date
Tue Aug 01 2017
Journal Name
International Journal Of Agriculture And Biology
Molecular Characterization of a Leaf Curl Disease Infecting Zucchini Squash in Iraq
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Publication Date
Sat Jan 13 2018
Journal Name
Journal Of Engineering
Statistical Analysis of Mortality and Morbidity Due to Traffic Accidents in Iraq
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Undoubtedly, Road Traffic Accidents (RTAs) are a major dilemma in term of mortality and morbidity facing the road users as well as the traffic and road authorities. Since 2002, the population in Iraq has increased by 49 percent and the number of vehicles by three folds. Consequently, these increases were unfortunately combined with rising the RTAs number, mortality and morbidity. Alongside the humanitarian tragedies, every year, there are considerable economic losses in Iraq lost due to the epidemic of RTAs. Given the necessity of understanding the contributory factors related to RTAs for the implementation by traffic and road authorities to improve the road safety, the necessity have been a rise for this research which focuses into

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Publication Date
Thu Mar 05 2020
Journal Name
Irrigation And Drainage
ECONOMIC ASSESSMENT OF DUYRIDGE DAM AS A WATER‐HARVESTING SCHEME IN IRAQ
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Abstract<p>Iraq, home of the Tigris and Euphrates rivers, has survived an extreme deficiency of surface water assets over the years. The gap is due to the decline of the Iraqi water share every year, as well as a high demand for water use from different sectors, particularly agriculture.</p><p>Dam development has long given significant economic benefits to Iraq in circulating low‐priced electricity and supporting low‐income farmers by supplying them with a free irrigation system (Zakaria et al, 2012). This encouraged domestic consumption and investment.</p><p>Despite the fact that numerous advantages are expected from dam construction, it should be painstakingly assessed, utilizing cost</p> ... Show More
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Publication Date
Sun Aug 04 2024
Journal Name
International Journal Of Home Science
The phenomenon of drugs in Iraq and its international and national impacts
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Abstract Drug addiction is considered a criminal behavior, which led the Iraqi legislator to prohibit and criminalize it, imposing penalties on those who use or even approach it. This aims to limit its presence in Iraq and reduce unethical behaviors, leveraging the divine prohibition to curb it. The legislator also encourages media organizations to raise awareness about the dangers of this substance, which has contributed to reducing the phenomenon of drugs in Iraq.

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Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of students' knowledge regarding breast self-examination in Erbil City-Iraq
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Breast cancer is the most common cause of death among women worldwide (1)
. Breast self-exam (BSE) is considered
an important public health procedure; primary prevention should be given the highest priority in the fight against
cancer.
Cancer is considered the second leading cause of death in developed countries there was some 6.2 million cancer
related deaths, accounƟng for 12% of all deaths globally (5).Patients perception toward this disease and preference
concerning the types and aims of their treatment are vary they may loss hopes and become devastated and crippled
or even dies earlier, if told about the diagnosis (13). The study aimed to assess knowledge of female students regarding
BSE, and to find out rel

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Publication Date
Mon Jan 01 2018
Journal Name
Plant Archives
The morphological and pollen grains study of Tropaeolum L. (Tropaeolaceae) in Iraq
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The current study included a detail morphological study of all parts of the two species of the genus Tropaeolum L. (Tropaeolumceae) cultivated in different gardens, the roots, stems, leaves, flowers and fruit were studied in detail, also the pollen grains were studied, and there are photographs for all that parts were putted. A specimens of that taxa were studied in some Iraqi herbaria. The study found that there are many characters were used in differentiation of two species under study.

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Publication Date
Thu Jun 30 2022
Journal Name
Muthanna Journal For Agricultural Sciences
Developing and testing of automated sprayer for agrochemicals application trials in Iraq
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The field experiment was conducted with the aim of developing and testing an automatic sprayer for agricultural spray experiments and studying the effect of spray pressure, spray speed and spray height on the spraying process. The effects of the major spraying factors (pressure, speed, and height) on the spraying performance of the automatic sprayer were studied. This study included several traits: First - the drop sizes - Second - the penetration of the spray into the vegetation cover - Third, the spray wasted. The results showed: - First: - Increase in coverage percentage when using the first speed, 2 km / h, which amounted to 26.85%. An increment in the spraying penetration of the vegetation cover was observed at the second speed

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Publication Date
Sun Aug 01 2021
Journal Name
Biochemical And Cellular Archive
ANATOMICAL AND PALYNOLOGICAL STUDY OF AGAVE AMERICANA L. (ASPARAGACEAE) GROWING IN IRAQ
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The anatomical features of Agave americana L. leaf have been described, transverse sections of the leaf have been examined, the epidermis is single-layered on both surfaces, the stomata are sunken and mesophyll is (2-3) layers of parenchyma cells, vascular bundles are collateral type. The pollen of A. americana was studied. The observation was made with L.M. (Light microscope) and S.E.M. (Scanning electron microscope) to determine the significance of pollen features as taxonomic characters. The pollen was monades, homopolar, monosulcate, and with large size, subprolate in shape from P/E ratio (Polar axis/ Equatorial diameter) and furrow length and width, exine thickness and ornamentation.

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