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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 Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The impact of job redesign in the performance of the inspectors general offices Field research
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       Concentrated research topic in the study of variables key to the work of offices of inspectors Amyin ، a (re- design function، and performance Organisational ) and took this message to know the nature of the relationship and the impact of the dimensions of the re- design function as a variable interpretative through its dimensions، is ( the diversity of skill، selecting the task ، the importance of task، autonomy، feedback )، and performance Organisational variable responsive through two dimensions are ( effectiveness ، efficiency )، and in order to test the research hypotheses were absorbed variables in the form of a questionnaire and were questionnaire primary means of gatheri

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Organizational Compliance on High Performance: An Analytical Research in the General Company of Leather Industries / Cotton Factor
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This research aims to identify how organizational compatibility, which represents the independent variable, affects higher performance, which is considered a dependent variable, given the importance of these variables in industrial organizations and their clear impact on their stability, survival, and growth in the light of changing environmental challenges.  Where the practical research problem was represented by the weakness of awareness of the importance toward organizational compatibility and its dimensions (organizational loyalty, organizational similarity, affiliation or membership, compatibility with goals, and compatibility with values), which is meant by the individual's compatibility with the organization in which he/she w

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting disclosure of social responsibility and its impact on achieving sustainable development goals: (Applied research in the State Company for Food Industries- Diwaniyah Dairy Factory)
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The researchers seek to shed light on the importance of accounting disclosure on social responsibility, and the research aims to provide a theoretical approach to social accounting and its disclosure, identify the concept of sustainable development, highlight the theoretical foundations of sustainable development and employ disclosure of social responsibility towards achieving the goals of sustainable development, and identify the impact of The accounting disclosure on social responsibility in achieving sustainable development goals, and the research problem can be reviewed by asking the following question (Does the accounting disclosure of the social responsibility of economic units contribute to achieving sustainable developmen

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Publication Date
Thu Jan 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Compulsion Symptoms among Health Care Providers during the Pandemic of Corona at Baghdad Teaching Hospital
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Objectives:  The present study aimed to assess the compulsion among health care providers during the pandemic of COVID-19.

Methodology:  a descriptive design was used in the present study.  This study was conducted from October 10th, 2020 through May 20th, 2021.  The study was conducted on a probability (convenient) sample of 248 physicians and nurses who work at Baghdad Teaching hospital in Baghdad city.  The instrument was used in this study is the COVID Stress Scale-Arabic version (CSS).

 Results:  The result of this study showed that 42 % of HCPs had moderate symptoms and 36% of them had mild compulsive symptoms, and

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Publication Date
Fri Jul 01 2011
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
RECORDING OF THE MONOGENETIC TREMATODE SILURODISCOIDESMEDIACANTHUS (ACHMEROW, 1952) FOR THE FIRST TIME IN IRAQ ON THE GILLS OF THE CYPRINID FISH BARBUS LUTEUS
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This paper describes the first occurrence of the monogenetic trematode Silurodiscoides
mediacanthus (Achmerow, 1952) in Iraq from gills of the cyprinid fish Barbus luteus from
Diyala river, Diyala province, Iraq. The description and measurements of this parasite were
given. In addition, key for the identification of the three species of Silurodiscoides, so far
recorded from freshwater fishes of Iraq, is included.

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Engineering
Using of Constructed Wetlands in The Treatment of Wastewater: A Review for Operation and Performance: Review for Using of Constructed Wetlands in The Treatment of Wastewater: Operation and Performance
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Wastewater recycling for non-potable uses has gained significant attention to mitigate the high pressure on freshwater resources. This requires using a sustainable technique to treat natural municipal wastewater as an alternative to conventional methods, especially in arid and semi-arid rural areas. One of the promising techniques applied to satisfy the objective of wastewater reuse is the constructed wetlands (CWs) which have been used extensively in most countries worldwide through the last decades. The present study introduces a significant review of the definition, classification, and components of CWs, identifying the mechanisms controlling the removal process within such units. Vertical, horizontal, and hybrid CWs

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Controller work specificity and their impact on performance (Applied Study in the financial oversight bodies)
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The research aims to a statement of specificity of the Controller of (academic achievement, specialty, job title, length of service, Gender) and its impact on performance, Through a proposed appraisal form includes three main axes and each axis including several specialized elements in the supervisory work in form (check list). as is the importance of research to enable officials of oversight bodies financial identify and diagnose performance Controller through what has this observer of the process of scientific properties when performing supervisory work. Be summarized problem of the research that the lack of regulatory institution with the Controller interesting in terms of the necessary characteristics and requirements and inv

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
MUNICIPAL SOLID WASTE IN IRAQ BETWEEN THE HAMMER OF POPULATION GROWTH AND THE ANVIL OF THE ADMINISTRATION, FACTS, TREATMENTS AND VISION OF THE FUTURE: MUNICIPAL SOLID WASTE IN IRAQ BETWEEN THE HAMMER OF POPULATION GROWTH AND THE ANVIL OF THE ADMINISTRATION, FACTS, TREATMENTS AND VISION OF THE FUTURE
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   Municipal solid waste is one of the most important environmental problems in the world and is an important source of environmental pollution and contributes significantly to the pollution of the basic environmental elements of soil, water and air. The management of municipal waste in general is a process of monitoring, collection, treatment or recycling if possible or disposal of waste. This term is used for waste produced by some human activities. States provide this process to mitigate the negative effects of waste on the environment, health and appearance of the city. It is possible to find solutions to the problem of solid waste and make it an important source of income and contribute to securing employment oppor

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Publication Date
Fri Jun 11 2021
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of composite bonding spot size and location on the performance of poly-ether-ether-ketone (PEEK) retainer wires
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Background: Poly-ether-ether-ketone(PEEK) has been introduced to many dental fields. Recently it was tested as a retainer wire‎ following orthodontic treatment. This study aimed to investigate the effect of changing the bonding spot size and location on the performance of PEEK retainer wires. Methods: A biomechanical study involving four three-dimensional finite element models was performed. The basic model was with a 0.8 mm cylindrical cross-section PEEK wire, bonded at the center of the lingual surface of the mandibular incisors with 4 mm in diameter composite spots. Two other models were designed with 3 mm and 5 mm composite sizes. The last model was created with the composite bonding spot of the canine away from the center of t

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Publication Date
Fri Jun 11 2021
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of composite bonding spot size and location on the performance of poly-ether-ether-ketone (PEEK) retainer wires
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Background: Poly-ether-ether-ketone(PEEK) has been introduced to many dental fields. Recently it was tested as a retainer wire‎ following orthodontic treatment. This study aimed to investigate the effect of changing the bonding spot size and location on the performance of PEEK retainer wires. Methods: A biomechanical study involving four three-dimensional finite element models was performed. The basic model was with a 0.8 mm cylindrical cross-section PEEK wire, bonded at the center of the lingual surface of the mandibular incisors with 4 mm in diameter composite spots. Two other models were designed with 3 mm and 5 mm composite sizes. The last model was created with the composite bonding spot of the canine away from the center

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Scopus (13)
Crossref (12)
Scopus Crossref