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.
The aim of this research is to find out the influence of Daniel's model on the skills of the twenty-first century among the students of the scientific-fifth grade at the secondary and preparatory government morning schools for the academic year 2022- 2023. Two groups were chosen out of five groups for the fifth-scientific grade, one of which represents the experimental group that is taught by the Daniel model, and the other is the control group that is taught in the traditional method. The equivalence of the two research groups was verified with a set of variables. As for the research tool, a scale was developed by the researchers for the skills of the twenty-first century, in which they adopted the framework of the Partnership Organizat
... Show MoreAbstract:
There is a close relationship between rigidity and distort structure of production and productivity and inflation rates. The effects of this relationship are distorted the contribution rate of the productive sectors and the disproportionate of exchange rate in foreign trade.
raising the general level of prices is one of the way that have been used by previous governments (inflationary financing or deficit financing) in order to speed up the process of capital formation, depending on the availability of economic resources idle.
The fabricating inflation for development does not represent a true understanding of the nature of the
... Show MoreIn this paper, SiO2 nanoparticles thin films were synthesised at different PH values of solution by sol gel method at fixed temperature (25oC) and molar ratio (R =H2O/precursor) of (Tetra Ethyl Ortho Silicate) TEOS as precursor at (R=1). The structure and optical properties of the thin films have been investigated. All thin films were tested by using X-RAY diffraction. All X-RAY spectrum can be indexed as monoclinic structure with strong crystalline (110) plane. The morphological properties of the prepared films were studied by SEM. The results indicate that all films are in nano scale and the particle size around (19-62) nm .The size of silica particles increases with increasing PH value of solution where both the rate of hydrolysis and
... Show MoreThe first studies on shocks and vibrations were carried out at the beginning of the 1930s to improve the behavior of buildings during earthquakes. Vibration tests on aircraft were developed from 1940 to verify the resistance of parts and equipments prior to their first use. Flutter is a well-known example of dynamic aero elasticity, where when oscillation of structure interacted with unsteady aerodynamic forces the flutter will occur. Vibration on any structure without damping means that self-harmonic oscillation will occur, and in most cases the oscillation may start to increase until structural failure. This behavior is very similar to resonance phenomena if only the oscillation is being studied as a vibration case. In vibration suppre
... Show MoreThe research involves examining the influence of partial solar eclipse on the strength of neutral hydrogen from the Sun. Baghdad University Radio Telescope (BURT) was used to monitor the partial solar eclipse on the 25th of October, 2022. Radio observations from the Sun were recorded from 11:30 AM to 03:36 PM. This means that the HI emission from the Sun was recorded before, during and after the event. It was noticed, that at the moment of maximum eclipse, ~ 46% of the Sun’s disk was covered by the Moon. For the purpose of this research, the solar radio wave intensity was monitored and the solar flux density was determined at different times, i.e. before, during and after the partial solar eclipse. The obtained results showed that
... Show MoreIn this paper, investigates the biosynthesis of gold nanoparticles (AuNPs) by biochemical method using Myrtus communis leaves extract as reducing agent and Chloroauric acid (HAuCl4) as precursors. X-Ray Diffraction (XRD), Scanning Electron Microscopy (SEM) and FTIR were used in addition to UV-visible spectroscopy (UV) in order to characterize the AuNPs. The biosynthesized AuNPs exhibited inhibitory effects on alpha amylase and alkaline phosphatase in sera of patient with type 2 Diabetes Miletus and the sera of healthy control subjects; the inhibition percentage with alpha amylase was 72 % and 45 % for patient and control group respectively. Oral consent obtained from the most of patients and healthy subjects before them being under
... Show MoreA field experiment was carried out to find out the effect of some herbicides(Pallas, Crash, U46) on the companion weed to three cultivars of the oat crop (Shefa, Hamel, and Pimula) and the yield and its components of these cultivars. The results showed the superiority of the two treatments of spraying weed herbicides (T1 and T2 ) by giving the best results, as they recorded the lowest number of weed plants after 30 days of spraying reached 1.44 and 1.67 plant/m2 . Besides, the lowest weed dry weight was 0.11 and 0.00 g/m2, and the highest inhibition percentage in dry weight was 98.44% and 100.0% of the two treatments, respectively. The treatment T2 was also superior by giving the highest control percentage of 93.28% compared to the compari
... Show MoreNano gamma alumina was prepared by double hydrolysis process using aluminum nitrate nano hydrate and sodium aluminate as an aluminum source, hydroxyle poly acid and CTAB (cetyltrimethylammonium bromide) as templates. Different crystallization temperatures (120, 140, 160, and 180) 0C and calcinations temperatures (500, 550, 600, and 650) 0C were applied. All the batches were prepared at PH equals to 9. XRD diffraction technique and infrared Fourier transform spectroscopy were used to investigate the phase formation and the optical properties of the nano gamma alumina. N2 adsorption-desorption (BET) was used to measure the surface area and pore volume of the prepared nano alumina, the particle size and the
... Show Morebeen taken at room temperature down to liquid nitrogen temperature (77K). Polar and nonpolar solvents have been used to study the solvent effect on the absorption and fluorescence spectra of solute molecules. Some of the spectroscopic parameters have been determined as functions of solvent polarity and temperature. The results indicate that the band width FWHM increases with increasing the solvent polarity and temperature, while the peak emission cross section decreases with increasing of solvent polarity and decreases with increasing the temperatures. Clear vibrational structure spectra of benzoanthracene molecules have been observed in Nonane and Hexane solvents at 77K.