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Argumentative Accounting conservatism and the performance of institutions listed on the Iraq Stock Exchange in light of the Coronavirus pandemic
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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.

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Engineering
Behavior of Reinforced Concrete Deep Beams Strengthened with Carbon Fiber Reinforced Polymer Strips
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This research is concerned to investigate the behavior of reinforced concrete (RC) deep beams strengthened with carbon fiber reinforced polymer (CFRP) strips. The experimental part of this research is carried out by testing seven RC deep beams having the same dimensions and steel reinforcement which have been divided into two groups according to the strengthening schemes. Group one was consisted of three deep beams strengthened with vertical U-wrapped CFRP strips. While, Group two was consisted of three deep beams strengthened with inclined CFRP strips oriented by 45o with the longitudinal axis of the beam. The remaining beam is kept unstrengthening as a reference beam. For each group, the variable considered

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Engineering
Frequency Domain Analysis for Geometric Nonlinear Seismic Response of Tall Reinforced Concrete Buildings
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This paper aims to study the second-order geometric nonlinearity effects of P-Delta on the dynamic response of tall reinforced concrete buildings due to a wide range of earthquake ground motion forces, including minor earthquake up to moderate and strong earthquakes. The frequency domain dynamic analysis procedure was used for response assessment. Reinforced concrete building models with different heights up to 50 stories were analyzed. The finite element software ETABS (version 16.0.3) was used to analyze reinforced concrete building models.

The study reveals that the percentage increase in buildings' sway and drift due to P-Delta effects are nearly constant for specific building height irrespective of the seism

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Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Science
Numerical Solution of Linear Fractional Differential Equation with Delay Through Finite Difference Method
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This article addresses a new numerical method to find a numerical solution of the linear delay differential equation of fractional order , the fractional derivatives described in the Caputo sense. The new approach is to approximating second and third derivatives. A backward finite difference method is used. Besides, the composite Trapezoidal rule is used in the Caputo definition to match the integral term. The accuracy and convergence of the prescribed technique are explained. The results  are shown through numerical examples.

 

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Publication Date
Fri Jul 19 2019
Journal Name
Communications Chemistry
Positive functional synergy of structurally integrated artificial protein dimers assembled by Click chemistry
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Abstract<p>Construction of artificial higher order protein complexes allows sampling of structural architectures and functional features not accessible by classical monomeric proteins. Here, we combine in silico modelling with expanded genetic code facilitated strain promoted azide-alkyne cycloaddition to construct artificial complexes that are structurally integrated protein dimers and demonstrate functional synergy. Using fluorescent proteins sfGFP and Venus as models, homodimers and heterodimers are constructed that switched ON once assembled and display enhanced spectral properties. Symmetrical crosslinks are found to be important for functional enhancement. The determined molecular structure of one artific</p> ... Show More
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Publication Date
Thu Apr 18 2019
Journal Name
Iraqi Journal Of Science
Simulation of Optical Energy Gap for Synthesis Carbon Quantum Dot by Laser Ablation
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Fluorescent Carbon Quantum Dots (CQDS) are a new kind of carbon nanoparticles that have appeared recently and have collected much interest as potential competitors to conventional semiconductor quantum dots (QDs). In addition to their comparable fluorescent properties, CQDs have the desired specifications of environmental friendliness, low toxicity, simple synthetic routes, low cost and surface passivation The functionalization of CQDS allow the control of their physicochemical properties. The main aim of this kind of researches is to account the variables that cannot be measured directly from practical experiments. Therefore, the work here is focused on the account energy gap of bulk (Eg bulk) by theoretically method (simulation) after

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Publication Date
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Brief Review: Some Interesting Methods of Synthesis Chromene Derivatives as Bioactive Molecules
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Chromene is considered a fused pyran ring with a benzene ring, which is found in many plants and is part of many important compounds such as anthocyanidins, anthocyanins, catechins, and flavanones. These compounds are included under the headings "flavonoids" and "iso-flavonoids." These compounds are well known as bioactive molecules with wide medicinal uses. According to these pharmacokinetic characteristics, many researchers are giving more attention to this type of compound and its derivatives. Many chromene derivatives have been synthesized to study their biological effects for the treatment of many diseases. Furthermore, the researcher displayed wide interest in finding new methods for synthesizing chromene derivatives. These methods

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Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Engineering
TREATMENT OF A HIGH STRENGTH ACIDIC INDUSTRIAL CHEMICAL WASTEWATER USING EXPANDED BED ADSORBER
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Treatment of a high strength acidic industrial wastewater was attempted by activated carbon
adsorption to evaluate the feasibility of yielding effluents of reusable qualities. The experimental
methods which were employed in this investigation included batch and column studies. The
former was used to evaluate the rate and equilibrium of carbon adsorption, while the latter was
used to determine treatment efficiencies and performance characteristics. Fixed bed and expanded
bed adsorbers were constructed in the column studies. In this study, the adsorption behavior of acetic acid onto activated carbon was examined as a function of the concentration of the adsorbate, contact time and adsorbent dosage. The adsorption data was mo

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Publication Date
Mon Jun 30 2014
Journal Name
Al-kindy College Medical Journal
Is Elective Interval Appendicectomy after Successful Initial Conservative Management of Appendicular Mass Necessary?
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Background The traditional management of appendicular mass is an initial conservative treatment followed by interval appendectomy. Recently interval appendicectomy has been questioned.
Objective: The purpose of this study was to clarify the need and the role of interval appendicectomy after successful initial conservative treatment.
Method: This is a prospective study conducted in a major hospital in Basra from April 2006 to Septemper2010, included 65 patients with appendicular mass which subsequently proved postinflammmatory (phlegmonous) changes of the appendix were treated conservatively.
Results: Routine interval appendicectomy was not performed and needed after successful treatment in the majority of the patients (84.6%). F

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
A Digital-Based Optimal AVR Design of Synchronous Generator Exciter Using LQR Technique
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In this paper a new structure for the AVR of the power system exciter is proposed and designed using digital-based LQR. With two weighting matrices R and Q,  this method produces an optimal regulator that is used to generate the feedback control law. These matrices are called state and control weighting matrices and are used to balance between the relative importance of the input and the states in the cost function that is being optimized. A sample power system composed of single machine connected to an infinite- bus bar (SMIB) with both a conventional and a proposed Digital AVR (DAVR) is simulated. Evaluation results show that the DAVR damps well the oscillations of the terminal voltage and presents a faster respo

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Synthesis of Some new 2-(4-Aryliminophenoxy)N-Arylacetamide Via p-hydroxy benzaldehyde.
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Chloroacetamide derivatives (2a-g) have been prepared through reaction of chloroacetyl chloride(1) (which prepared by the reaction of chloroacetic acid with thionyl chloride) with primary aromatic amines and sulfa compounds to afford compounds (2a-g) which then reacted with p-hydroxy benzaldehyde via Williamson reaction to obtaine the new compounds 2-(4-formyl phenoxy)-N-aryl acetamide (3a-g). Finally , compounds (3a-g) will be use as a good synthon to prepare the Schiff bases represented by compounds 2-(4-aryliminophenoxy)-N-arylacetamide (4a-g). through , reaction with some primary aromatic amine. All the prepared compounds were investigated by the available physical and spectroscopic methods.

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