The aim of this study is to investigate the effect of environmental management accounting information (EMAI) on the design process of environmental and sustainable products of Iraqi industrial companies. This process has five different sub-processes: research process, analysis process, conceptual design process, detailed design process and design production process. The study uses the quantitative approach as the questionnaire was designed and distributed to 87 quality managers, production managers, design managers and financial managers. The MANOVA analysis shows that EMAI has a positive and significant effect on three of these processes, namely research process, analysis process and detailed design process, while EMAI has an insi

The present study aimed to determine the genetic divergence of seven maize genotypes (Al-Maha, Sumer, Al-Fajr, Baghdad, 5018, 4 × 1 single hybrid, and 4 × 2 single hybrid) under two varied levels of nitrogen fertilization (92 and 276 kg N ha-1). The experiment occurred in 2022 in a randomized complete block design (RCBD) with a split-plot arrangement and three replications at the College of Agricultural Engineering Sciences, University of Baghdad, Iraq. The nitrogen fertilization levels served as main plots, with the maize genotypes allocated as the subplots. The results revealed that genetic variance was higher than the environmental variance for most traits, and the coefficient of phenotypic variation was close to the genetic va

The aim of this study is to understand the effect of addition carbon types on aluminum electrical conductivity which used three fillers of carbon reinforced aluminum at different weight fractions. The experimental results showed that electrical conductivity of aluminum was decreased by the addition all carbon types, also at low weight fraction of carbon black; it reached (4.53S/cm), whereas it was appeared highly increasing for each carbon fiber and synthetic graphite. At (45%) weight fraction the electrical conductivity was decreased to (4.36Scm) and (4.27Scm) for each carbon fiber and synthetic graphite, respectively. While it was reached to maximum value with carbon black. Hybrid composites were investigated also; the results exhibit tha

Autorías: Jehan Faris Yousif, Read Idrees Mahmood. Localización: Utopía y praxis latinoamericana: revista internacional de filosofía iberoamericana y teoría social. Nº. 1, 2020. Artículo de Revista en Dialnet.

Abstract Twelve isolates of bacteria were obtained from samples of different soils and water amended with 100µg/ml of five heavy metals chlorides (i.e: Aluminum Al+2, Iron Fe+2, Lead Pb+2, Mercury Hg+2 and Zinc Zn+2). Four isolates were identified as Bacillus subtilis and B. subtilis (B2) isolate was selected for this study according to their resistance to all five heavy metals chlorides. The ability of B. subtilis (B2) isolate for growing in different concentration of heavy metals chlorides ranging from 200-1200 µg/ml was tested. The highest conc. that B. subtilis (B2) isolate tolerate was 1000 µg/ml for Al+2, Fe+2, Pb+2, and Zn+2and 300 µg/ml for Hg+2 for 24hour. The effect of heavy metals chlorides on bacterial growth for 72 hrs was

The aim of this study is to investigate the role of prodigiosin on P. aeruginosa' s biofilm genes involved in the pathogenicity and persistency of the bacteria; Materials and methods: Gram negative bacterial isolates were taken from burn and wounds specimen obtained from some of Baghdad hospitals. Forty six isolates were identified as Pseudomonas aeruginosa and four isolates as Serratia marcescens by using biochemical tests and VITEK 2 compact system. Susceptibility test was performed for all P. aeruginosa isolates, the results showed that 100% were resistant to Amikacin and 98% were sensitive to Meropenem. Resistant isolates were tested for biofilm formation; the strong and moderate isolates (17) were detected by PCR for AlgD gene

In this study, Cobalt Oxide nanostructure was successfully prepared using the chemical spray pyrolysis technique. The cobalt oxide phase was analysed by X-ray Diffraction (XRD) and proved the preparation of two cobalt oxide phases which are Co3O4 and CoO phases. The surface morphology was characterized by Scanning Electron Microscope (SEM) images showing the topography of the sample with grain size smaller than 100 nm. The optical behavior of the prepared material was studied by UV-Vis spectrophotometer. The band gap varied as 1.9 eV and 2.6 eV for Co3O4 prepared from cobalt sulphate precursor, 2.03 eV and 4.04 eV for Co3O4 prepared from cobalt nitrate precursor, 2.04 eV and 4.01 eV for CoO prepared from cobalt chloride precursor where th

The study aims to investigate the relationship between the gender diversity of board director, the accounting conservatism and firm value in Iraqi firms. The sample was represented by 30 Iraqi firms listed on the Iraqi market over the period 2017. The research was based on the main hypothesis that gender diversity has a positive relationship with conservatism and firm value, that conservatism as an intermediate variable will enhance the positive relationship between gender diversity and firm value. The study reached results that support the research hypotheses. The appointment of females to the board helps improve the provision of conservative accounting information and avoids overstate when reporting earnings. Based on these res