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Relationship between accounting Conservatism, Persistence and volatility of earnings of companies listed on the Iraq Stock Exchange
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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.

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Publication Date
Sat Jan 09 2021
Journal Name
Journal Of Control, Automation And Electrical Systems
Design of an Adaptive Linear Quadratic Regulator for a Twin Rotor Aerodynamic System
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Publication Date
Wed Jan 01 2020
Journal Name
Ieee Access
Single-Phase Grid-Tied Transformerless Inverter of Zero Leakage Current for PV System
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Publication Date
Tue Dec 07 2021
Journal Name
Tencon 2021 - 2021 Ieee Region 10 Conference (tencon)
Robust State Feedback Control of Electric Heating Furnace Using a New Disturbance Observer
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As one type of heating furnaces, the electric heating furnace (EHF) typically suffers from time delay, non-linearity, time-varying parameters, system uncertainties, and harsh en-vironment of the furnace, which significantly deteriorate the temperature control process of the EHF system. In order to achieve accurate and robust temperature tracking performance, an integration of robust state feedback control (RSFC) and a novel sliding mode-based disturbance observer (SMDO) is proposed in this paper, where modeling errors and external disturbances are lumped as a lumped disturbance. To describe the characteristics of the EHF, by using convection laws, an integrated dynamic model is established and identified as an uncertain nonlinear second ord

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Publication Date
Sun Oct 02 2022
Journal Name
Engineering, Technology & Applied Science Research
Statistical Analysis of Component Deviation from Job Mix Formula in Hot Mix Asphalt
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The main objective of this research is to find out the effect of deviation in the aggregate gradients of asphalt mixtures from the Job Mix Formula (JMF) on the general mixture performance. Three road layers were worked on (wearing layer, binder layer, and base layer) and statistical analysis was performed for the data of completed projects in Baghdad city, and the sieve that carried the largest number of deviations for each layer was identified. No.8 sieve (2.36mm), No.50 sieve (0.3mm), and 3/8'' sieve (9.5mm) had the largest number of deviations in the wearing layer, the binder layer, and the base layer respectively. After that, a mixture called Mix 1, was made. This mixture was selected from a number of completed mixtures, and it

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Publication Date
Fri Aug 28 2020
Journal Name
Iraqi Journal Of Science
Numerical Simulation of Immiscible CO2-Assisted Gravity Drainage Process to Enhance Oil Recovery
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The Gas Assisted Gravity Drainage (GAGD) process has become one of the most important processes to enhance oil recovery in both secondary and tertiary recovery stages and through immiscible and miscible modes.  Its advantages came from the ability to provide gravity-stable oil displacement for improving oil recovery, when compared with conventional gas injection methods such as Continuous Gas Injection (CGI) and Water – Alternative Gas (WAG). Vertical injectors for CO2   gas were placed at the top of the reservoir to form a gas cap which drives the oil towards the horizontal oil producing wells which are located above the oil-water-contact. The GAGD process was developed and tested in vertical wells to increase oil r

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Publication Date
Wed Jan 01 2025
Journal Name
Aip Conference Proceedings
Analysis of wake effects induced by heavy ion tracks in titanium nitride ceramic
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Publication Date
Fri Jun 17 2022
Journal Name
International Journal Of Health Sciences
Corrosion inhibitor of carbon steel in 3.5%NaCl solution with Schiff base compounds
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In this work, synthesized N4,N4`-bis(2, 3, 4 nitro benzylidene) biphenyi-4-4`-diamine(B1-B3) , was tested as an inhibitors in controlling the corrosion of carbon steel in NaCl 3.5% solution by using open circuit potential (OCP),at four different temperatures (293, 303, 313 and 323 K). Furthermore, the surface morphology was investigated using the Atomic force microscopy (AFM). The effect of using different Schiff bases and temperature was also investigated. Schiff bases was synthesized and characterized via using. Fourier Transform Infrared Spectroscopy (FT-IR)and Atomic Force Microscope (AFM) characterized . The experimental results shown that Schiff bases can consider as an excellent corrosion inhibitors for carbon steel in NaCl 3

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Publication Date
Mon Nov 09 2020
Journal Name
Heat Transfer
Experimental performance of cooling photovoltaic panels using geothermal energy in an arid climate
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Publication Date
Sun Jun 03 2018
Journal Name
Baghdad Science Journal
Spectrophotometric Determination of Sulphite in Various Water Samples Via Chromium-1,5-Diphenylcarbazide Complex
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A simple and rapid spectrophotometric method for the determination of sulphite SO3-2 is described. The method is based on the rapid reduction of known amount of chromate CrO4-2 in the presence of sulphite in acidic medium of 2N H2SO4. The amount of excess of chromate was measured after it reactions with 1,5-diphenylcarbazide which finally gives a pink-violet, water soluble and stable complex, which exhibit a maximum absorption at 542 nm. Beer's law was obeyed in the concentration range from 0.004-6.0 µg of sulphite in a final volume of 25 ml with a molar absorbtivity of 4.64×104 l.mol-1.cm-1, Sandal's sensitivity index of 0.001724 ?g .cm-2 and relative standard deviation of ±0.55 - ±0.83 depending on the concentration level. The present

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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
Characterization of (SnO2)1-x(TiO2:CuO)x films as NH3 gas sensor
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Tin dioxide (SnO2) were mixed with (TiO2 and CuO) with concentration ratio (50, 60, 70, 80 and 90) wt% films deposited on single crystal Si and glass substrates at (523 K) by spray pyrolysis technique from aqueous solutions containing tin (II) dichloride Dihydrate (SnCl2, 2H2O), dehydrate copper chloride (CuCl2.2H2O) and Titanium(III) chloride (TiCl3) with molarities (0.2 M). The results of electrical properties and analysis of gas sensing properties of films are presented in this report. Hall measurement showed that films were n-type converted to p- type as titanium and copper oxide added at (50) % ratio. The D.C conductivity measurements referred that there are two mechanisms responsible about the conductivity, hence it possess two act

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