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Relationship between accounting Conservatism, Persistence and volatility of earnings of companies listed on the Iraq Stock Exchange
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The study aimed to show the concept and importance of accounting Conservatism, Persistence and volatility of earnings of companies listed in the Iraqi market for securities have been selected 35 companies for the period between 2013 to 2107 used the scale of book value to market value to measure the Conservatism while the current profit regression model was used to measure future profits Eviews 9 was used for the purpose of testing the two hypotheses. The results of the study found that there is a statistically significant relationship between accounting Conservatism and Persistence of earnings. The relationship is inverse with no statistically significant relationship between Conservatism and earnings volatility.

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
بررسیِ حرکت¬شناختیِ افعالِ متنِ "ما زِ بالاییم و بالا می رویم" مولانا Kinetic Study of Mewlana Jalaluddin Rumi's "Mazi Balaeem we Bala Mi Roeem" Text's Verbs
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چکیده­ی بحث

       به نظر می­آید که عالم هستی ، بر مسأله­ی « حرکت» استوار دارد ، و روح ، همیشه دنبال دگرگونی و تکامل و برتری می­گردد. حرکت ، همه­ی چیزها در عالم إمکان را  در بر می­گیرد. حرکت در بنیادهای فکر مولانا جای مهمی دارد .اشعار مولانا مقدار زیادی از پویایی و حرکت برخوردارست، و از آنجایی که فعل ، عنصر تکانبخش جمله ، و کانون دلالت است ، ترجیح دادیم - علاوه بر دیگر عنا

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Publication Date
Wed Jul 05 2017
Journal Name
Chemical Engineering Communications
Microwave-assisted preparation of mesoporous-activated carbon from coconut (<i>Cocos nucifera</i>) leaf by H<sub>3</sub>PO<sub>4</sub>activation for methylene blue adsorption
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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of Engineering
WATER QUALITY INDICES FOR TIGRIS RIVER IN BAGHDAD CITY
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Due to the deterioration of water quality within the last few years because of the increase of water consumption and the waste water production and disposal into the river The water quality in both surface and ground water resources was negatively affected .The concept of water quality index is used as a tool for water quality classification in Tigris River within Baghdad City .Twenty two parameters of pollution were selected to measure the water quality indices of Tigris river within Baghdad city .Those parameters were measured during (2000-2004)as average monthly values ,three water treatment plants were selected out of the eight water treatment plants that exist along the river.Al Kharkh water treatment plant to reflect the water quality

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
OPTIMUM WATER ALLOCATION FOR ABO-ZIRIQ MARSH ECOLOGICAL RESTORATION
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Optimum allocation of water for restoration of Iraqi marshes is essential for different related authorities. Abo-Ziriq marsh area about 120 km2 is situated 40 km east of Al-Nassryia city. After comparing the measured annual water qualities with the Iraqi standards for surface water quality evaluation, Abo-Ziriq marsh water quality was in acceptable limit. Hydro balance computation were done for each month by using interface among the HEC-RAS, HEC-GeoRAS and ArcView GIS software and built a number of eco-hydro relationships to simulate the marsh ecosystem by using HEC-EFM program to estimate water allocation adequate for ecosystem requirement and constructs a GIS hydraulic reference map to show inundation area, depth grid and velocity dis

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Publication Date
Tue Sep 01 2020
Journal Name
Al-nahrain Journal Of Science
Spectrophotometric Determination of Co(II) in Vitamin B12 Using2-(biphenyl-4-yl)-3-((2-(2,4-dinitrophenyl) hydrazono)methyl) imidazo [1,2-a]pyridine as Ligand by Flow Injection–Merging Zone Analysis
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Publication Date
Wed Feb 12 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Shear bond strength of stainless steel brackets bonded to porcelain surface treated with 1.23% acidulated phosphate fluoride gel compared to hydro fluoric acid with silane coupling agent (In vitro comparative study)
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Background: With the increasing demands for adult orthodontics, a growing need arises to bond attachments to porcelain surfaces. Optimal adhesion to porcelain surface should allow orthodontic treatment without bond failure but not jeopardize porcelain integrity after debonding.The present study was carried out to compare the shear bond strength of metal bracket bonded to porcelain surface prepared by two mechanical treatments and by using different etching systems (Hydrofluoric acid 9% and acidulated phosphate fluoride 1.23%). Materials and Methods: The samples were comprised of 60 models (28mm *15mm*28mm) of metal fused to porcelain (feldspathic porcelain). They were divided as the following: group I (control): the porcelain surface left u

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Publication Date
Mon Apr 15 2024
Journal Name
Nibal
يعتبر الاتصال وسيلة هادفة من الوسائل الرئيسية التي تستخدمها المنظمة الإدارية في تحقيق أهدافها إذ أن جميع العاملين يتعاملون مع بعضهم البعض من خلال وسائل الاتصال المختلفة من أجل ضمان تسيير نشاطاتهم وتحقيق أهدافهم وهذا يدل على أن الاتصال يعتبر الوسيلة الاجتماعية التي يحقق الأفراد من خلالها سبل التفاهم والتفاعل البناء
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Publication Date
Wed Aug 05 2015
Journal Name
International Journal Of Current Engineering And Technology
Water Quality Index Assessment using GIS Case study: Tigris River in Baghdad City
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In this study water quality index (WQI) was calculated to classify the flowing water in the Tigris River in Baghdad city. GIS was used to develop colored water quality maps indicating the classification of the river for drinking water purposes. Water quality parameters including: Turbidity, pH, Alkalinity, Total hardness, Calcium, Magnesium, Iron, Chloride, Sulfate, Nitrite, Nitrate, Ammonia, Orthophosphate and Total dissolved solids were used for WQI determination. These parameters were recorded at the intakes of the WTPs in Baghdad for the period 2004 to 2011. The results from the annual average WQI analysis classified the Tigris River very poor to polluted at the north of Baghdad (Alkarkh WTP) while it was very poor to very polluted in t

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Publication Date
Sun Jul 07 2013
Journal Name
Journal Of Educational And Psychological Researches
جودة القرار الإداري وعلاقته بالتفكير الإبداعي لدى المشرفين التربويين والاختصاصيين
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The success of administrative work on a range of skills and the most important of those skills is a process of decision-making and creative thinking, because for them a role in the success of the administrative process, and highlights the importance more in the field of education of the importance of that area being Atamaml with human capital, so aims Current search toLearn 1. Quality of administrative decision for educational supervisors and specialists. 2. Creative thinking for educational supervisors and specialists. 3. The relationship between the quality of administrative decision and creative thinking and for educational supervisors To achieve the objectives of the current research, the researcher construction of two questionnaires

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Publication Date
Sun Jan 26 2020
Journal Name
Journal Of Global Pharma Technology
Synthesis, Characterization of 2-azido-4-(azido (2-azido-2-( azido carbonyl)-1,3-dioxoian-4-yl)methyl)– 5-((R-azido (hydroxyl) methyl- 1,3-dioxole-2-carbonyl azide. ethanol. hydrate (L-AZD) with Some Metal Complexes
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The reaction oisolated and characterized by elemental analysis (C,H,N) , 1H-NMR, mass spectra and Fourier transform (Ft-IR). The reaction of the (L-AZD) with: [VO(II), Cr(III), Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II)], has been investigated and was isolated as tri nuclear cluster and characterized by: Ft-IR, U. v- Visible, electrical conductivity, magnetic susceptibilities at 25 Co, atomic absorption and molar ratio. Spectroscopic evidence showed that the binding of metal ions were through azide and carbonyl moieties resulting in a six- coordinating metal ions in [Cr (III), Mn (II), Co (II) and Ni (II)]. The Vo (II), Cu (II), Zn (II), Cd (II) and Hg (II) were coordinated through azide group only forming square pyramidal

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