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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
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Removal of Dissolved Trivalent Chromium Ions from Contaminated Wastewater using Locally Available Raw Scrap Iron-Aluminum Waste
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The present study is to investigate the possibility of using wastes in the form of scrap iron (ZVI) and/ or aluminum ZVAI for the detention and immobilization of the chromium ions in simulated wastewater. Different batch equilibrium parameters such as contact time (0-250) min, sorbent dose (2-8 g ZVI/100 mL and 0.2-1 g ZVAI/100 mL), initial pH (3-6), initial pollutant concentration of 50 mg/L, and speed of agitation (0-250) rpm were investigated. Maximum contaminant removal efficiency corresponding to (96 %) at 250 min contact time, 1g ZVAI/ 6g ZVI sorbent mass ratio, pH 5.5, pollutant concentration of 50 mg/L initially, and 250 rpm agitation speed were obtained.

The best isotherm model for the batch single Cr(III) uptake by ZVI

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Publication Date
Wed Jun 26 2019
Journal Name
Iraqi Journal Of Science
Well-Controlled Generation Process of Bimetallic Ag//Au Colloidal Nanoparticles by Non-Thermal Plasma DC Glow Discharge
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In this paper, an inexpensive, simple and well-accurate process of the generation of bimetallic silver Ag//gold Au core//shell is colloidal metal nanoparticles (MNPs). This is achieved via an atmospheric pressure non-thermal plasma glow discharge between two electrodes. One of these electrodes is a capillary tube placing over solution about (1 cm) that acts as the cathode, while the other electrode is a metal disk immersed in the solution and acts as an anode. Glow discharge process carried out at room temperature using a home-made cell with (6 KV) applied voltage and direct current (DC) about (1.8 mA) for different discharge periods. A wide range of bimetallic Ag//Au colloidal MNPs was rapidly synthesized as a result of non-thermal plas

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Publication Date
Wed Jan 01 2020
Journal Name
Says Rev Pharm
Healing of apical periodontitis after minimally invasive endodontics therapy using Er,Cr:YSGG laser: A prospective clinical study
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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Spectrophotometric Determination of Copper(II) using 2,2[O-Tolidine-4,4-bis azo]bis[4,5-diphenyl imidazole](MBBAI)
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            Spectrophotometric method was developed for the determination of copper(II) ion. Synthesized (2,2[O-Tolidine-4,4-bis azo]bis[4,5-diphenyl imidazole]) (MBBAI) was used as chromogenic reagent at pH=5. Various factors affecting complex formation, such as, pH effect, reagent concentration, time effect and temperature effect, have been considered and studied. Under optimum conditions concentration ranged from (5.00-80.00) µg/mL of copper(II) obeyed Beer`s Low. Maximum absorption of the complex was 409nm with molar absorpitivity 0.127x104 L mol-1 cm-1. Limit of detection(LOD) and Limit of quantification were 1.924 and 6.42 μg/mL, respectively.

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Publication Date
Mon Jan 13 2020
Journal Name
Day 3 Wed, January 15, 2020
Numerical Simulation of Gas Lift Optimization Using Genetic Algorithm for a Middle East Oil Field: Feasibility Study
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<p>Gas-lift technique plays an important role in sustaining oil production, especially from a mature field when the reservoirs’ natural energy becomes insufficient. However, optimally allocation of the gas injection rate in a large field through its gas-lift network system towards maximization of oil production rate is a challenging task. The conventional gas-lift optimization problems may become inefficient and incapable of modelling the gas-lift optimization in a large network system with problems associated with multi-objective, multi-constrained, and limited gas injection rate. The key objective of this study is to assess the feasibility of utilizing the Genetic Algorithm (GA) technique to optimize t</p> ... Show More
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Publication Date
Fri Sep 01 2023
Journal Name
Journal Of Ecological Engineering
Modification of Electro-Fenton Process with Granular Activated Carbon for Phenol Degradation – Optimization by Response Surface Methodology
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As a result of rapid industrialization and population development, toxic chemicals have been introduced into water systems in recent decades. Because of its excellent efficiency and simple design, the three-dimensional (3D) electro-Fenton method has been used for the treatment of wastewater. The goal of the current study is to explore the efficiency of phenol removal by the 3D electro-Fenton process, which is one of the advanced oxidation processes (AOPs). In the present work, the effect of the addition of granular activated carbon (GAC) particles to the electro-Fenton system as the third electrode would be investigated in the presence of graphite as the anode and nickel foam as the cathode, which is the source of electro-generated hydrogen

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Publication Date
Tue Aug 03 2021
Journal Name
Key Engineering Materials
Comparative Study of Structural Behavior for Asymmetrical Castellated (Concavely - Curved Soffit) Steel Beams with Different Strengthening Techniques
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The Asymmetrical Castellated concavely – curved soffit Steel Beams with RPC and Lacing Reinforcement improves compactness and local buckling (web and flange local buckling), vertical shear strength at gross section (web crippling and web yielding at the fillet), and net section ( net vertical shear strength proportioned between the top and bottom tees relative to their areas (Yielding)), horizontal shear strength in web post (Yielding), web post-buckling strength, overall beam flexure strength, tee Vierendeel bending moment and lateral-torsional buckling, as a result of steel section encasement. This study presents two concentrated loads test results for seven specimens Asymmetrical Castellated concavely – curved soffit Steel Be

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Publication Date
Wed Sep 02 2020
Journal Name
Indonesian Journal Of Chemistry
Synthesis, Characterization and Biological Efficacies from Some New Dinuclear Metal Complexes for Base 3-(3,4-Dihydroxy-phenyl)-2-[(2-hydroxy-3-methylperoxy-benzylidene)-amino]-2-methyl Propionic Acid
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The reaction of methyldopa with o-vanillin in refluxing ethanol afforded Schiff base and characterized through physical analysis with a number of spectra also the study of biological activity. The geometry of the Schiff base was identified through using (C.H.N) analysis, Mass, 1H-NMR, FT-IR, UV-Vis spectroscopy. Metal complexes of Cr3+, Mn2+, Co2+, Ni2+, Cu2+, Zn2+, Cd2+ and Hg2+ with Schiff base have been prepared in the molar ratio 2:1 (Metal:L), (L = Schiff base ligand) except Hg2+ at molar ratio 1:1 (Hg:L). The prepared complexes were characterized by using Mass, FT-IR and UV-Vis spectral studies, on other than magnetic properties and flame atomic absorption, conductivity measurements. According to the results a dinuclear octahedral geo

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Publication Date
Thu Sep 01 2022
Journal Name
Iaes International Journal Of Robotics And Automation
Implementation of a complex fractional order proportional-integral-derivative controller for a first order plus dead time system
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This paper presents the implementation of a complex fractional order proportional integral derivative (CPID) and a real fractional order PID (RPID) controllers. The analysis and design of both controllers were carried out in a previous work done by the author, where the design specifications were classified into easy (case 1) and hard (case 2) design specifications. The main contribution of this paper is combining CRONE approximation and linear phase CRONE approximation to implement the CPID controller. The designed controllers-RPID and CPID-are implemented to control flowing water with low pressure circuit, which is a first order plus dead time system. Simulation results demonstrate that while the implemented RPID controller fails to stabi

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Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
Utilization of Glycerol for Glycerol Carbonate Synthesis via Transesterfication Reaction over Bio-Char Catalyst prepared from reed plant
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Biodiesel production process was attracted more attention recently due to the surplus quantity of glycerol (G) as a byproduct from the process. Glycerol Utilization must take in to consideration to fix this issue also, to ensure biodiesel industry sustainability. Highly amount of Glycerol converted to more benefit material Glycerol carbonate (GC) was one of the most allurement compound derived from glycerol by transesterification of glycerol with dimethyl carbonate (DMC). Various parameters have highly impact on transesterification was investigated like catalyst loading (1-5) %wt., molar ratio of DMC: glycerol (5:1 – 1:1), reaction time (30 - 150) min and temperature (40 – 80) ᴼC. The Optimum glycerol carbonate yie

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