The study aimed to show the concept and importance of accounting Conservatism, Persistence and volatility of earnings of companies listed in the Iraqi market for securities have been selected 35 companies for the period between 2013 to 2107 used the scale of book value to market value to measure the Conservatism while the current profit regression model was used to measure future profits Eviews 9 was used for the purpose of testing the two hypotheses. The results of the study found that there is a statistically significant relationship between accounting Conservatism and Persistence of earnings. The relationship is inverse with no statistically significant relationship between Conservatism and earnings volatility.
This paper deals with, Bayesian estimation of the parameters of Gamma distribution under Generalized Weighted loss function, based on Gamma and Exponential priors for the shape and scale parameters, respectively. Moment, Maximum likelihood estimators and Lindley’s approximation have been used effectively in Bayesian estimation. Based on Monte Carlo simulation method, those estimators are compared in terms of the mean squared errors (MSE’s).
Background: Oocytes are susceptible to alterations in the various fatty acid contents of follicular fluid (FF), which may influence maturation and embryogenesis. Different fatty acids exert various effects on intracytoplasmic sperm injection (ICSI), which needs further studies to uncover the involved mechanisms. Objectives: To assess FF fatty acids in women undergoing ICSI and to correlate them with ICSI parameters, namely the total count of aspirated oocytes, oocyte maturation rate, fertilization rate and percentage of good-quality embryos. Methods: Fifty women undergoing ICSI were enrolled in this cross-sectional study. FF samples were collected during oocyte retrieval and were analyzed for fatty acids using gas chromatography. Fa
... Show MoreBackground: Arylesterase activity of Paraoxonase-1 (ARE-PON-1) exhibits an antioxidant role which protects lipoprotein from oxidation. It is known that ARE-PON-1 antioxidant activity associated with high density lipoprotein cholesterol (HDL-C) reduces the oxidative damage mediated by low density lipoprotein cholesterol (LDL-C). The present study was aimed to examine the level of serum ARE-PON1 in Iraqi patients with β-thalassemia minor and its relationship with lipid profile (total cholesterol (TC), HDL-C, very low density lipoprotein (VLDL-C), and LDL-C) and hematologic changes as a part of antioxidant system action. Methods: In the present study, the ARE-PON-1 activity was investigated in serum of patients with β-thalassemia minor. Resu
... Show MoreThe real and imaginary part of complex dielectric constant for InAs(001) by adsorption of oxsagen atoms has been calculated, using numerical analysis method (non-linear least square fitting). As a result a mathematical model built-up and the final result show a fairly good agreement with other genuine published works.
Nowadays, many new technologies developed in a lot of countries. These technologies are promising in many areas such as environmental monitoring, precision agriculture as well as in animal production. The purpose of this study was to define a better understanding of how new and advanced technologies affect the agriculture and livestock sector alike. Although agriculture and animal husbandry are among the most important sectors, advanced equipment and information technology cannot be used adequately. This situation leads to low production efficiency. It is also known that there can be a significant difference in temperature between the position of the climate control sensor (room temperature) and the area occupied by the animal. This study e
... Show MoreThis study aims to show the effectiveness of immobilization of Chlorella green algae biomass in the form of bead for the removal of lead ions from synthetic polluted water at various operational parameters such as pH (2–6), biosorbent dosage (0.5–20 g/L) and initial concentration (10–100 mg/L). More than 90 % removal efficiency was achieved. FTIR and SEM-EDX analysis of the biosorbent before and after sorption show differences in the functional groups on the adsorbent surface. Langmuir and Freundlich equilibrium isotherm, pseudo-first-order and pseudo-second-order kinetic models were applied to the experimental and results and show good conformity with Langmuir isotherm model and pseudo-second-order kinetic model with c
... Show MorePseudomonas aeruginosa has been identified as the main causative agent responsible for severe infections in burn patients worldwide. This study aimed to investigate the prevalence of the exoU/exoS genotype in P. aeruginosa isolates collected from burn wound infections in Iraq. From January to April 2023, a total of eighty isolates of P. aeruginosawere obtained from patients with burn wound infections in two Iraqi hospitals (Teaching Baghdad Hospital and AL-Yarmok Hospital).The isolates were first identified using biochemical tests and then verified using molecular techniques, specifically by targeting the 16S rRNA gene with specific primers. The exoU/exoS genotype was detected using conventional polymerase chain reaction (PCR) by specifical
... Show MoreIn the leaves of Olea europaea L. Olive trees an endophytic fungus was discovered. Cladosporium sp. was identified to be the fungus based on its morphological characteristics and nuclear ribosomal DNA ITS sequence analysis and was registered in NCBI as the Cladosporium genus has been registered under the number (0P939922.1) The species was not specified, and it was considered of unknown species after comparing it to global isolates. In comparison to olive leaf extract, Cladosporium sp. including total flavonoid, total phenolic, total terpenoid, and total saponins, Which were 121.9%, 198.1%, 89.13%, and 29.87 % respectively compared to its content in olive leaf extract, which was 61.54 %, 67.88 % , 17.1
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