Preferred Language
Articles
/
lxdPAZMBVTCNdQwCvcQj
Argumentative Accounting conservatism and the performance of institutions listed on the Iraq Stock Exchange in light of the Coronavirus pandemic
...Show More Authors

This study aims to test whether the institutions listed on the Iraq Stock Exchange have a significant correlation between the level of conservative accounting practice with the level of market share returns during the Coronavirus pandemic period as one of the policies to confront the economic repercussions of the Coronavirus pandemic. Furthermore, the sample included institutions listed on the Iraq Stock Exchange during the 2019 and 2020 years, i.e., the period before the Coronavirus pandemic and during the Coronavirus pandemic for the purpose of comparison. The market value to book value model was used, and the study found that conservative institutions had achieved the highest level of market share prices compared to non-conservative institutions, and the study also found that conservative institutions during the Coronavirus pandemic had achieved a higher correlation coefficient during the pandemic compared to the pre-pandemic period, where it reached Pearson correlation coefficient (0.932) during the 2020 year for conservative institutions, while the Pearson correlation coefficient between conservatism and the market value of shares reached (0.853) during 2019,and A study found that the effect of accounting conservatism on market share prices for the year 2019 amounted to (0.731), which is significant regression, and in 2020 it reached (0.852), which is a significant regression, that is, the effect increased by (0.121) during the pandemic period , and this is evidence of the market need for conservatism. Therefore, our study recommends the adoption of accounting conservatism, but in a reasonable manner without exaggeration to face challenges and crises, because the market trusts more conservative accounting policies compared to the impulsive policy.

Crossref
View Publication
Publication Date
Tue Dec 01 2020
Journal Name
Iraqi Journal Of Physics
Enhancement of functionalized carbon nanotubes gas sensor by adding metal oxide nanoparticles
...Show More Authors

Functionalized-multi wall carbon nanotubes (F-MWCNTs) and functionalized-single wall carbon nanotubes (F-SWCNTs) were well enhanced using CoO Nanoparticles. The sensor device consisted of a film of sensitive material (F-MWCNTs/CoONPs) and (F-SWCNTs/CoO NPs) deposited by drop- casting on an n-type porous silicon substrate. The two sensors perform high sensitivity to NO2 gas at room temperatures. The analysis indicated that the (F-MWCNTs/CoONPs) have a better performance than (F-SWCNTs/CoONPs). The F-SWCNTs/CoONPs gas sensor shows high sensitivity (19.1 %) at RT with response time 17 sec, while F-MWCNTs/CoONPs gas sensor show better sensitivity (39 %) at RT with response time 13 sec. The device shows a very reproducible sensor p

... Show More
View Publication Preview PDF
Crossref (5)
Crossref
Publication Date
Fri Jan 01 2016
Journal Name
Aip Conference Proceedings
Application of simulated annealing to solve multi-objectives for aggregate production planning
...Show More Authors

Aggregate production planning (APP) is one of the most significant and complicated problems in production planning and aim to set overall production levels for each product category to meet fluctuating or uncertain demand in future. and to set decision concerning hiring, firing, overtime, subcontract, carrying inventory level. In this paper, we present a simulated annealing (SA) for multi-objective linear programming to solve APP. SA is considered to be a good tool for imprecise optimization problems. The proposed model minimizes total production and workforce costs. In this study, the proposed SA is compared with particle swarm optimization (PSO). The results show that the proposed SA is effective in reducing total production costs and req

... Show More
View Publication Preview PDF
Scopus (10)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Application of Sulfur-2,4-dinitrophenylhydrazine as Modifier for Producing an Advantageous Concrete
...Show More Authors

In this investigative endeavor, a novel concrete variety incorporating sulfur-2,4-dinitrophenylhydrazine modification was developed, and its diverse attributes were explored. This innovative concrete was produced using sulfur-2,4-dinitrophenylhydrazine modification and an array of components. The newly created sulfur-2,4-dinitrophenylhydrazine modifier was synthesized. The surface texture resulting from this modifier was examined using SEM and EDS techniques. The component ratios within concrete, chemical and physical traits derived from the sulfur-2,4-dinitrophenylhydrazine modifier, chemical and corrosion resistance of concrete, concrete stability against water absorption, concrete resilience against freezing, physical and mechanical p

... Show More
View Publication Preview PDF
Scopus (4)
Scopus Crossref
Publication Date
Mon Dec 01 2014
Journal Name
2014 Ieee Student Conference On Research And Development
Feature extraction for co-occurrence-based cosine similarity score of text documents
...Show More Authors

View Publication
Scopus (10)
Crossref (9)
Scopus Crossref
Publication Date
Mon Jul 01 2013
Journal Name
Optics & Laser Technology
Evaluation of PMMA joining to stainless steel 304 using pulsed Nd:YAG laser
...Show More Authors

This paper reports an experimental study of welding of dissimilar materials between transparent Polymethylmethacrylate (PMMA) and stainless steel 304 sheets using a pulsed mode Nd:YAG laser. The process was carried out for two cases; laser transmission joining (LTJ) and conduction joining (CJ). The former is achieved when the joint is irradiated from the polymer side and the latter when the joint is irradiated from the opposite side (metal side). The light and process parameters represented by the peak power (Pp), pulse duration (τ), pulse repetition rate (PRR), scanning speed (ν) and pulse shape have a significant effect on the joint strength (Fb), joint bead width (b), joint quality and appearance. The optimum parameters were determined

... Show More
View Publication
Scopus (73)
Crossref (61)
Scopus Clarivate Crossref
Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Physical properties of CdS/CdTe/CIGS thin films for solar cell application
...Show More Authors

View Publication
Scopus (12)
Crossref (7)
Scopus Clarivate Crossref
Publication Date
Mon Nov 01 2021
Journal Name
Journal Of Ecological Engineering
Adsorption of Lead Ions from Aqueous Solutions onto Rice Husks, Continuous System
...Show More Authors

View Publication
Scopus (6)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
Study of Aerodynamic Surface Roughness for Baghdad City Using Signal-Level Measurements
...Show More Authors

Roughness length is one of the key variables in micrometeorological studies and environmental studies in regards to describing development of cities and urban environments. By utilizing the three dimensions ultrasonic anemometer installed at Mustansiriyah university, we determined the rate of the height of the rough elements (trees, buildings and bridges) to the surrounding area of the university for a radius of 1 km. After this, we calculated the zero-plane displacement length of eight sections and calculated the length of surface roughness. The results proved that the ranges of the variables above are ZH (9.2-13.8) m, Zd (4.3-8.1) m and Zo (0.24-0.48) m.

View Publication Preview PDF
Scopus (6)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Thu Dec 06 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Belief about Medications among Sample of Iraqi Patients with Inflammatory Bowel Disease
...Show More Authors

 Inflammatory bowel disease includes both Crohn’s disease and ulcerative colitis, is a chronic, progressive relapsing disease of gastrointestinal tract that require long-term treatment or maintenance therapy. Taking patient’s beliefs about the prescribed medication in consideration had been shown to be an important factor that affects compliance of the patient in whom having positive beliefs is a prerequisite for better compliance. The aim of the current study was to investigate and assess beliefs about medicines among a sample of Iraqi patients with inflammatory bowel disease and to determine possible association between these beliefs and some patient-specific factors.

This study is a cross-sectional study carried out o

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Sat Jun 18 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Anti-Angiogenic Screening of Moringa Oleifera Leaves Extract Using Chorioallantonic Membrane Assay
...Show More Authors

Background: Angiogenesis is defined as the formation of new blood vessels. However, angiogenesis in cancer will lead to tumour growth and metastasis. Therefore, anti-angiogenesis is one of the ways to slow down growth and spreading of tumour. Moringa oleifera is also known as a “Miracle tree” which has high nutritive value and various therapeutics effect in different parts of the plant. This study aims to determine the anti-angiogenic property of Moringa oleifera leaves extract by using chick chorioallantoic membrane (CAM) assay. Materials and Methods: The extracts were prepared by decoction method using methanol and water. The qualitative phytochemical screening was carried out for

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (3)
Scopus Crossref