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.
Objectives: to assess nurses' knowledge toward infection control measures for hepatitis a virus in hemodialysis
units and to detemine the relationship between nurses' knowledge and their demographical characteristics.
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A non-probability `tturposive" sample of (51) nurses, who were working in hemodialysis units were selected
from Baghdad teaching hosphals. The data were collected through the use of constructed questionnaire, which
consists of two parts (I) Demographic data fom that consists of 10 items and (2) Nurses' knowledge form that
consists of 6 sections contain 79 items, by means of direct interview techniq
Accurate calculation of transient overvoltages and dielectric stresses from fast-front excitations is required to obtain an optimal dielectric design of power components subjected to these conditions, which are commonly due to switching and lightning, as well as utilization of power-electronic devices. Toroidal transformers are generally used at the low voltage level. However, recent investigations and developments have explored their use at the medium voltage level. This paper analyzes the model-based improvement of the insulation design of medium voltage toroidal transformers. Lumped and distributed parameter models are used and compared to predict the transient response and dielectric stress along the transformer winding. The parameters
... Show MoreBackground:Measurement of hemoglobin A1c (A1C) is a renowned tactic for gauging long-term glycemic control, and exemplifies an outstanding influence to the quality of care in diabetic patients.The concept of targets is open to criticism; they may be unattainable, or limit what could be attained, and in addition they may be economically difficult to attain. However, without some form of targeted control of an asymptomatic condition it becomes difficult to promote care at allObjectives: The present article aims to address the most recent evidence-based global guidelines of A1C targets intended for glycemic control in Type 2 Diabetes Mellitus (T2D).Key messages:Rationale for Treatment Targets of A1C includesevidence for microvascular and ma
... Show MoreAbstract :H.pylori is an important cause of gastric duodenal disease, including gastric ulcers, Mucosa-associated lymphoid tissue (MALT), and gastric carcinoma. biosensors are becoming the most extensively studied discipline because the easy, rapid, low-cost, highly sensitive, and highly selective biosensors contribute to advances in next-generation medicines such as individualized medicine and ultrasensitive point-of-care detection of markers for diseases. Five of ten patients diagnosed with H.pylori ranging in age from 15–85 participated in this research. who [gastritis, duodenitis, duodenal ulcer (DU), and peptic ulcer (PU)] Suspected H.pylori colonies w
... Show MoreTheoretical and experimental investigations of the transient heat transfer parameters of constant heat flux source subjected to water flowing in the downward direction in closed channel are conducted. The power increase transient is ensured by step change increase in the heat source power. The theoretical investigation involved a mathematical modeling for axially symmetric, simultaneously developing laminar water flow in a vertical annulus. The mathematical model is based on one dimensional downward flow. The boundary conditions of the studied case are based on adiabatic outer wall, while the inner wall is subjected to a constant heat flux. The heat & mass balance equation derived for specified element of bulk water within the annulu
... Show MoreIn this study, an experimental investigation had conducted for six high strength laced reinforced concrete one-way slabs to discover the behavior of laced structural members after being exposed to fire flame (high temperature). Self-compacted concrete (SCC) had used to achieve easy casting and high strength concrete. All the adopted specimens were identical in their compressive strength of ( , geometric layout 2000 750 150 mm and reinforcement specifics except those of lacing steel content, three ratios of laced steel reinforcement of (0.0021, 0.0040 and 0.0060) were adopted. Three specimens were fired with a steady state temperature of for two hours duration and then after the specimens were cooled suddenly by spraying water. The
... Show MoreBiotreatment using immobilized cells (IC) technology has proved to be the most promising and most economical approach for the removal of many toxic organic pollutants found in petroleum-refinery wastewater (PRW) such as phenol. This study was undertaken to evaluate the degradation of phenol by Pseudomonas cells individually immobilized in two different bio-carrier matrices including polyvinyl alcohol-guar gum (PVA-GG) and polyvinyl alcohol-agar agar (PVA-AA). Results of batch experiments revealed that complete removal of phenol was attained in the first cycle after 150 min using immobilized cells (IC) in both PVA-GG and PVA-AA. Additional cycles were confirmed to evaluate the validity of recycling beads of immob
... Show MoreThroughout this paper, a generic iteration algorithm for a finite family of total asymptotically quasi-nonexpansive maps in uniformly convex Banach space is suggested. As well as weak / strong convergence theorems of this algorithm to a common fixed point are established. Finally, illustrative numerical example by using Matlab is presented.
Inefficient wastewater disposal and wastewater discharge problems in water bodies have led to increasing pollution in water bodies. Pollutants in the river contribute to increasing the biological oxygen demand (BOD), total suspended solids (SS), total dissolved solids (TDS), chemical oxygen demand (COD), and toxic metals render this water unsuitable for consumption and even pose a significant risk to human health. Over the last few years, water conservation has been the subject of growing awareness and concern throughout the world, so this research focused on review studies of researches that studied the importance of water quality of wastewater treated disposal in water bodies and modern technology to management w
... Show MoreAn experimental study was carried out to improve the surface roughness quality of the stainless steel 420 using magnetic abrasive finishing method (MAF). Four independent operation parameters were studied (working gap, coil current, feed rate, and table stroke), and their effects on the MAF process were introduced. A rotating coil electromagnet was designed and implemented to use with plane surfaces. The magnetic abrasive powder used was formed from 33%Fe and 67% Quartz of (250µm mesh size). The lubricant type SAE 20W was used as a binder for the powder contents. Taguchi method was used for designing the experiments and the optimal values of the selected parameters were found. An empirical equation representing the r
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