This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe
... Show MoreBackgrounds: Growth is an important objective parameter of general health of the child. Normal growth requires adequate nutrition along with various hormonal stimuli. Short stature is a common cause of referral to pediatric endocrinologists.
Objectives: To find the causes of short stature in patients referred to pediatric endocrinology clinic of children welfare teaching hospital, the significance of bone age assessment and the variation of growth hormone level in these patients.
Patients and methods: This prospective study was carried out in the endocrine clinic of Children Welfare Teaching Hospital/Medical City over ten months period, included 150 patients. A proper detailed medi
The present study included the collection of fresh samples of species of genus Oxalis and examined the anatomical characteristics of the stem, scape, petiole, leaf and pedicel
The achievements of the art that we know today are questioned in motives that differ from what art knew before, including dramatic artistic transformations, which he called modern art.
In view of the enormity of such a topic, its ramifications and its complexity, it was necessary to confine its subject to the origin of the motives of the transformations of its first pioneers, and then to stand on what resulted from that of the data of vision in composition and drawing exclusively, and through exploration in that, we got to know the vitality of change from the art of its time.
And by examining the ruling contemporary philosophical concepts and their new standards and their epistemological role in contemporary life, since they includ
This work was conducted to determine the volumetric mass transfer coefficient (Ky.a) infixed bed adsorption using hexane-benzene mixture by adsorption onto a fixed bed of white silica gel. Benzene concentration was measured by gas chromatography. The effect of feed flow rate and initial concentration of benzene in hexane-benzene mixture on the volumetric mass transfer coefficient and on the adsorption capacity of silica gel was investigated.
In general, the volumetric mass transfer coefficient increases with increasing hexane flow rate, and with increasing initial concentration of benzene in the mixture. The ultimate value of (Ky.a) was at 53 ml/min of hexane flow rate with benzene initial concentration of (6.53 wt. %), and it wa
... Show Morewe study how to control the dynamics of excitable systems by using the phase control technique.We study how to control nonlinear semiconductor laser dynamics with optoelectronic feedback using the phase control method. The phase control method uses the phase difference between a small.added frequenc y and the main driving frequency to suppress chaos, which leads to various periodic orbits. The experimental studying for the evaluation of chaos modulation behavior are considered in two conditions, the first condition, when one frequency of the external perturbation is varied, secondly, when two of these perturbations are changed. The chaotic system becomes regular under one frequency or two freq
... Show MoreHeat shock protein 70 (HSP70) is a crucial protein with vital biological tasks in cell continuation of life. The variation of HSP70 activation occurs as a consequence of stress that includes temperature states, toxicity, poisoning with heavy metals, and tumor-related conditions. One of the master jobs of the HSP family is the suppression of caspase-mediated apoptosis signals. A high level of the expression of HSP70 is accountable for tumorigenesis and resistance against chemotherapeutic drugs. For this reason, the detection of HSP70 may help to diagnose cancerous diseases. From the other side, targeting this chaperone might help in treatment by maintaining late caspase-dependent events. This study was conducted to detect the presenc
... Show MoreThis study aims to explain the role of green target costing technique in improving the relationship with suppliers in a sample of industrial companies listed on the Iraq Stock Exchange. The descriptive analytical approach was used, where a questionnaire was designed that included a set of questions that were directed to a sample of 84 individuals including production managers, finance managers, quality managers, and purchasing managers in these companies. The study uses some statistical analyzes such as correlation analysis and regression analysis to analyze the questionnaires. The study finds a positive impact of the green target costing technique on improving the relationship with suppliers. The results indicate that the relation
... Show MoreOne of the most important environmental issues is the responsible effective and economic treatment of drilling waste especially oily waste.
In this research two fungal isolates named Pleurotus ostreatus and Trichoderma harzianum were chosen for the first time to treat biologically the oily drilled cuttings contaminated with diesel which resulted from drilling oil wells use oil based muds (OBMs).
The results showed that the fungi under study utilized the hydrocarbon of contaminated soil as a source of nutrient and growth and that both fungi can be considered hydrocarbon degrading microorganisms. The used biotreatment is cost effective process since most of the materials used in the cultivation and growth of the present fungi were av
Experts have given much attention on the use of waste in asphalt paving because of its significance from a sustainability perspective. This paper evaluated the performance properties of asphalt concrete mixes modified with Crumb Rubber (CR) as a partial replacement for two grade sizes of fine aggregate (2.36, and 0.3 mm) at six replacement rates: 0%, 2%, 4%, 6%, 8%, and 10% by weight. Asphalt concrete mixes were prepared at their Optimum Asphalt Content (OAC) and then tested for their engineering properties. Marshall properties, fatigue, rutting, ideal CT index test, Scanning Electron Microscopy (SEM), and Energy-Dispersive X-ray (EDX) spectroscopy were deployed to examine the crystalline structure and elemental composition of the C
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