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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
Tue Nov 13 2018
Journal Name
Biochemical And Cellular Archives
Synthesis, characterization, structural, thermal, POM, studies, antimicrobial, and DNA cleavage activity of a new schiff base-azo lighand and its complexation with selected metal ions
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RKRAS L. K. Abdul Karem, F. H. Ganim, Biochemical and Cellular Archives, 2018 - Cited by 2

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Publication Date
Sat Dec 30 2023
Journal Name
Basrah Journal Of Surgery
Can Hyaluronic acid gel enhance wound healing faster than Advanced Platelets Rich Fibrin following surgical removal of impacted mandibular third molars? A Randomized Controlled Trial
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Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Preparation, Study and Theortical Treatment of Co(II) Ni(II) Cu(II) and Zn(II) Schiff Base Coplexes with Sodium [N-(hydroxyl naphtholidine) Glycine imino].
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Anew Schiff base (NaHL) has been prepared from the reaction between the salt of amino acid glycine with 2-hydroxy naphthaldehyde. By tridentate Schiff base of (ONO), donors were characterized by using U.V and spectrophotometer techniques. Complexes of Co(II) Ni(II) Cu(II) and Zn(II) ion with the ligand have been prepared, these complexes were identified by infrared, electronic spectral data, elemental analysis, magnetic moments, and molar conductivity measurements. It is concluded from the elemental analysis that all the complexes have (1:2) [metal:ligand] molar ratios, octahedral, with the exception to Zn(II) complex which have (1:1)[metal:ligand] molar ratio.

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Publication Date
Wed Jun 19 2019
Journal Name
Biochemical And Cellular Archives
SYNTHESIS, CHARACTERIZATION, STRUCTURAL, THERMAL, POM STUDIES, ANTIMICROBIAL AND DNA CLEAVAGE ACTIVITY OF A NEW SCHIFF BASE-AZO LIGAND AND ITS COMPLEXATION WITH SELECTED METAL IONS
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SYNTHESIS, CHARACTERIZATION, STRUCTURAL, THERMAL, POM STUDIES, ANTIMICROBIAL AND DNA CLEAVAGE ACTIVITY OF A NEW SCHIFF BASE-AZO LIGAND AND ITS COMPLEXATION WITH SELECTED METAL IONS

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Scopus
Publication Date
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
Synthesis and Characterization of Some Transition Metal Complexes with a New2-(1,2-dihydroxyethyl-1-(2-mercaptophenyl)-5-(2 mercaptophenylimino)-2,5-dihydro-1H-pyrrol-3,4- diol.
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2-(1,2-dihydroxy ethyl -1- (2-mercaptophenyl)-5-(2-mercaptophenyl imino)-2,5-dihydro-1H-pyrrol-3,4-diol(H2L`)a lactam derivative of L-ascorbic acid was prepared by reaction of 5,6-O-isopropylidene L-ascorbic acid with 2-amino thiophenol in a mole ratio of (1:2) respectinely. A series of new metal complexes of this ligand (H2L`) were prepared by a reaction with the chlorides of Cr(III), Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II). The new ligand and its metal complexes were characterized by C.H.N.,1H and 13C NMR, IR as well as UV-Visible spectra and mass spectra of Ni(II) and Zn(II) complexes was also done. Atomic absorption of the metal percentage, electrical conductivity and magnetic measurements at room temperature was ca

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Publication Date
Sun Mar 08 2020
Journal Name
Biochem. Cell. Arch
SYNTHESIS AND SPECTROSCOPIC CHARACTERIZATION OF NEW HETEROCYCLIC COMPOUNDS DERIVATIED FROM 1-(4-AMINOPHENYL) ETHAN-1-ONEOXIME AS A STARTING MATERIAL WITH EVALUATE THEIR BIOLOGICAL ACTIVITY
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ABSTRACT : This research involves the synthesis of five to seven heterocyclic compounds starting with Schiff’s bases which derived from oxime as a starting material. 1.3-oxazepine derivatives were prepared from adding different anhydrides to the Schiff bases, tetrazole and thiazolidinone derivatives synthesized from add sodium azide and thioglycolic acid to the same Schiff’s bases as a five members ring. Pyrimidine derivatives were prepared after the reaction of the azomethine group with acetyl chloride and then urea and thiourea to synthesis on derivatives contain the six members ring. Another step included identified and confirmed these compounds by FT- IR, 1HNMR, TLC and 13CNMR finally, step included the assay of biological activity

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Publication Date
Fri Sep 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
B(Ml) and (I1 II f<MJ) II li) for one and two bodies of even-even Ba(A=l30-136) isotopes using IBM-1
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In   the   present    work    the    nuclear    structure   of   even-even

Ba(A=130-136,   Z=56)  isotopes   was  studied   using  (IBM-1).  The reduced matrix  element of magnetic dipole moment  (11  II f(Ml) II/,) and the magnetic dipole transitions probability B(M 1) were calculated

for one and two bodies of even-even Ba(A=lJ0-136, Z=56). A good

agreement had been found of present with available experimental  data.

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
sw uobaghdad edu iqSynthesis and Characterization of Mn(II), Co(II), Ni(II), Cu(II), Zn(II), and Hg(II) Complexes with Symmetrical Schiff base
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New binuclear Mn(II), Co(II), Ni(II), Cu(II), Zn(II), and Hg(II) Complexes of N2S2 tetradentate or N4S2 hexadentate symmetric Schiff base were prepared by the condensation of butane-1,4-diylbis(2-amino ethylcarbamodithioate) with 3-acetyl pyridine. The complexes having the general formula [M2LCl4] (where L=butane-1,4-diyl bis (2-(z)-1-(pyridine-3-ylethylidene amino))ethyl carbamodithioate, M= Mn(II), Co(II), Ni(II), Cu(II), Zn(II), and Hg(II)), were prepared by the reaction of the mentioned metal salts and the ligand. The resulting binuclear complexes were characterized by molar conductance, magnetic susceptibility ,infrared and electronic spectral measurements. This study indicated that Mn(II), Ni(II) and Cu(II) complexes have octahedral g

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Publication Date
Sun Jun 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of New Chelating Terpolymer Resin Derived from p-Amino Benzoic Acid, Biuret and Formaldehyde and Study Efficiency Extractive from Some Metal Ion
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  In this study terpolymer resin  ) p-ABBF) was prepared by condensation of (p-amino benzoic acid) and (Biuret) with formaldehyde in (1:1:3) mol ratio using hydrolic acid as a reaction medium at 130±2 ℃ .The synthesized terpolymer resin was characterized by elemental analysis , FT-IR and (1H-NMR) spectroscopy. The intrinsic viscosity was determined. The thermal stability of the terpolymer was analyzed by (TGA and DSC).The morphological feature of the (p-ABBF) terpolymer resin was studied by scanning electron microscopy (SEM).Bach equilibrium method was employed to study analytical efficiency of the terpolymer resin towards certain trivalent and divalent metal ions such as (Cu+2,Ni+2, Co+2,Zn+2,Cd+2 and Cr+3( where thes

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Publication Date
Sun Aug 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of Novel Ligand Type N2O2 and it,s Complexes With Cu(п) Co(п), Ni(п), Zn(п), and Cd(п) ions
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The reaction of ethylenediamine with [2,4,6-trihydroxyacetophenon] and KOH (Schiff Base) to gives the new tetradentate ligand 2-(1-{2-{1-2,6-Dihydroxy-4-methyl phenyl)ethyliden amino}- ethylimino}-ethyl-benzene- 1,2,5-triol [HCl]. This ligand was reacted with some metal ions (Cu(II), Co(II), Ni(II), Zn(II), and Cd(II)) in methanol with (1:1) metal :  ligand ratio to give a series of new complexes of the general formula [M(H4L)], where: M= Cu(11), Co(II), Ni(II), Zn(II), and Cd(II).      All compounds were characterized by spectroscopic methods [I.R, U.V.-Vis, C.H.N., analysis H.P.L.C, atomic absorption, magnetic susceptibility, (EI-mass for the ligand)], and microanalysis along with conductivity measurements

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