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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 Nov 01 2019
Journal Name
Brain, Behavior, And Immunity
Combination of cannabinoids, delta-9-tetrahydrocannabinol (THC) and cannabidiol (CBD), mitigates experimental autoimmune encephalomyelitis (EAE) by altering the gut microbiome
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Publication Date
Sat Nov 15 2025
Journal Name
Baghdad Science Journal
Determination of Ni (II) by Forming a New Complex N-(4-(dimethyl amino) benzylidene)-3, 5-Dinitrobenzohydrazide Nickel (II) Chloride
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In this research, the theme for employing a simple and sensitive method is to employ a new Schiff base ligand (N’-(4- (dimethyl amino) benzylidene)-3, 5-dinitrobenzohydrazide) to estimate Ni (II) to form orange complex (N-(4-(dimethyl amino) benzylidene)-3, 5-dinitrobenzohydrazide nickel (II) chloride) in acid medium (hydrochloric acid), it gives an absorption peak at the wavelength 485 nm. The preferred conditions were studied to form the complex and obtain the highest absorbance including concentration of Schiff base ligand, the best medium for complex formation, effects of addition sequence on complex formation, the effect of temperature on the absorbance of the complex formed, and the setting time of the formed complex. The obtained r

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Publication Date
Thu Aug 18 2016
Journal Name
Artificial Cells, Nanomedicine, And Biotechnology
Biosynthesis of silver nanoparticles from <i>Catharanthus roseus</i> leaf extract and assessing their antioxidant, antimicrobial, and wound-healing activities
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Publication Date
Tue Aug 01 2023
Journal Name
Innovative Food Science &amp; Emerging Technologies
Non-thermal pasteurization of milk by an innovative energy-saving moderate electrical field equipped with elongated electrodes and process optimization
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Publication Date
Sun Mar 01 2026
Journal Name
Journal Of Molecular Structure
Synthesis, characterization, DFT calculations, molecular docking, ADMET analysis and biological activity of Schiff base metal complexes against colon cancer cells
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Publication Date
Mon Jun 05 2023
Journal Name
Al-khwarizmi Engineering Journal
Removal of Malachite Green from Aqueous Solution using Ficus Benjamina Activated Carbon-Nonmetal Oxide synthesized by pyro Carbonic Acid Microwave
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Activated carbon derived from Ficus Binjamina agro-waste synthesized by pyro carbonic acid microwave method and treated with silicon oxide (SiO2) was used to enhance the adsorption capability of the malachite green (MG) dye. Three factors of concentration of dye, time of mixing, and the amount of activated carbon with four levels were used to investigate their effect on the MG removal efficiency. The results show that 0.4 g/L dosage, 80 mg/L dye concentration, and 40 min adsorption duration were found as an optimum conditions for 99.13% removal efficiency. The results also reveal that Freundlich isotherm and the pseudo-second-order kinetic models were the best models to describe the equilibrium adsorption data.

 

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Publication Date
Tue Apr 11 2023
Journal Name
Indonesian Journal Of Chemistry
Synthesis of Co (ll), Ni (ll), Cu (ll), Pd (ll), and Pt (lV) Complexes with 14, 15, 34, 35-Tetrahydro-11 H, 31 H-4, 8-diaza-1,3 (3,4)-ditriazola-2,6 (1,4)-dibenzenacyclooctaphane-4,7-dien-15, 35-dithione, and the Thermal Stability of Polyvinyl Chloride Modified Complexes
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In the current endeavor, a new Schiff base of 14,15,34,35-tetrahydro-11H,31H-4,8-diaza-1,3(3,4)-ditriazola-2,6(1,4)-dibenzenacyclooctaphane-4,7-dien-15,35-dithione was synthesized. The new symmetrical Schiff base (Q) was employed as a ligand to produce new complexes comprising Co(II), Ni(II), Cu(II), Pd(II), and Pt(II) metal-ions at a ratio of 2:1 (Metal:ligand). There have been new ligands and their complexes validated by (FTIR), (UV-visible), 1H-NMR, 13C-NMR, CHNS, and FAA spectroscopy, Thermogravimetric analysis (TG), Molar conductivity, and Magnetic susceptibility. The photostabilization technique to enhance the polymer was also used. The ligand Q and its complexes were mixed in 0.5% w/w of polyvinyl chloride in tetrahydrofuran

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Publication Date
Thu Dec 28 2017
Journal Name
Al-khwarizmi Engineering Journal
An Autocorrelative Approach for EMG Time-Frequency Analysis
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As they are the smallest functional parts of the muscle, motor units (MUs) are considered as the basic building blocks of the neuromuscular system. Monitoring MU recruitment, de-recruitment, and firing rate (by either invasive or surface techniques) leads to the understanding of motor control strategies and of their pathological alterations. EMG signal decomposition is the process of identification and classification of individual motor unit action potentials (MUAPs) in the interference pattern detected with either intramuscular or surface electrodes. Signal processing techniques were used in EMG signal decomposition to understand fundamental and physiological issues. Many techniques have been developed to decompose intramuscularly detec

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
التطورات البيئية المعاصرة وانعكاساتها على نظام الإبلاغ المالي
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Abstract                                           

           The developments of technology and information that is sweeping the world based on the factors of pressure on the accounting profession in general, and the authors of the accounting information. That becouse the makers of administrative decisions have become in need of new information fit and the environmental situation of the new competition and try to enter new markets,

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Publication Date
Wed Jun 16 2021
Journal Name
Biochemical And Cellular Archives
Synthesis, characterization and pharmaceutical studies of schiff base from 2-pyrrolidinone derivative and imidazole-2-carboxaldehyde and corresponding complexes with Metal (||)
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Synthesis, characterization and pharmaceutical studies of schiff base from 2-pyrrolidinone derivative and imidazole-2-carboxaldehyde and corresponding complexes with Metal (||)