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i, The Impact of Adoption of IFRS 9 on the Value Relevance Accounting Information for the Companies Listed in ISX
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This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

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Publication Date
Sun Mar 01 2020
Journal Name
International Journal For Light And Electron Optics
Optical properties of Ag-doped nickel oxide thin films prepared by pulsed-laser deposition technique
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In this work, pure and Ag-doped nickel oxide (NiO) thin films were deposited on glass substrates with different dopant concentrations (0.1, 0.2, 0.3 and 0.4 wt.%) by pulsed-laser deposition (PLD) technique at room temperature. These films were annealed at temperature of 450 °C. The structural and optical properties of the prepared thin films were studied. It was found that annealing process has lead to increase the transmittance of the deposited films. Also, the transmittance was found to increase with doping concentration of silver in the deposited NiO films. The optical energy gap was decreased from 3.5 to 3.2 eV as the doping concentration was increased to 0.4 %.

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Publication Date
Mon Aug 16 2021
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Evaluation of Implant Stability Following Sinus Augmentation Utilizing Bovine Bone Mixed with Platelet-Rich Fibrin
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Background: Lateral sinus augmentation and simultaneous insertion of dental implants is a highlypredictable procedure and associated with high rate of implants success.Aims: To evaluate implant stability changes following maxillary sinus augmentation utilizing deproteinizedbovine bone alone or mixed with platelet-rich fibrin.Materials and Methods: A total of 34 lateral sinus augmentation procedures were performed and 50 dentalimplants simultaneously installed. The lateral sinus augmentation cases were allocated randomly into 3groups: Group A comprised 13 procedures and 21 dental implants utilizing solely deproteinized bovine bone.Group B involved 10 cases and 16 dental implants using deproteinized bovine bone mixed with leukocyteand

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Publication Date
Wed Aug 05 2020
Journal Name
Advances In Civil Engineering
Strength compensation of deep beams with large web openings using carbon fiber–reinforced polymer sheets
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This article presents the results of an experimental investigation of using carbon fiber–reinforced polymer sheets to enhance the behavior of reinforced concrete deep beams with large web openings in shear spans. A set of 18 specimens were fabricated and tested up to a failure to evaluate the structural performance in terms of cracking, deformation, and load-carrying capacity. All tested specimens were with 1500-mm length, 500-mm cross-sectional deep, and 150-mm wide. Parameters that studied were opening size, opening location, and the strengthening factor. Two deep beams were implemented as control specimens without opening and without strengthening. Eight deep beams were fabricated with openings but without strengthening, while

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Publication Date
Sun Jun 01 2025
Journal Name
Cleaner Waste Systems
Performance enhancement of natural asphalt using waste-derived modifiers: Sugarcane molasses and waste engine oil
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The growing demand for sustainable and high-performance asphalt binders has prompted the exploration of waste-derived modifiers. This study investigates the performance enhancement of Natural Asphalt (NA) using Sugarcane Molasses (SM) and Waste Engine Oil (WEO). The modified blends were prepared by partially replacing 50 % NA with varying proportions of SM and WEO ranging from 10 % to 40 % of the total weight of NA. Comprehensive testing was conducted, including penetration, softening point, ductility, viscosity, Bending Beam Rheometer (BBR), Multiple Stress Creep Recovery (MSCR), Energy Dispersive X-ray Spectroscopy (EDX), Fourier Transform Infrared (FTIR) spectroscopy, and Scanning Electron Microscopy (SEM). The results demonstrated that

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Engineering
Synthesis and Characterization of Magnetic Iron Oxide Nanoparticles by Co-Precipitation Method at Different Conditions
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Magnetic nanoparticles (MNPs) of iron oxide (Fe3O4) represent the most promising materials in many applications. MNPs have been synthesized by co-precipitation of ferric and ferrous ions in alkaline solution. Two methods of synthesis were conducted with different parameters, such as temperature (25 and 80 ̊C), adding a base to the reactants and the opposite process, and using nitrogen as an inert gas. The product of the first method (MNPs-1) and the second method (MNPs-2) were characterized by x-ray diffractometer (XRD), Zeta Potential, atomic force microscope (AFM) and scanning electron microscope (SEM). AFM results showed convergent particle size of (MNPs-1) and (MNPs-2) with (86.01) and (74.14)

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Engineering
Performance of Solar Adsorption Cooling System Using Methanol and Activated Carbon as a Working Pair
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The need for renewable energy sources is higher than ever due to rising global warming, climate change, and ozone depletion. For refrigeration and air conditioning applications, adsorption refrigeration systems are viable alternatives cooling techniques. This study is a topic and part of the M.Sc. thesis. A field solar-powered ice maker unit was created, studied, tested, and evaluated on the 13th and 30th of May, 2022. Activated carbon and methanol pair was used to set up a refrigeration system in Baghdad (Al Dora). Experimental tests were carried out outdoors to determine the coefficient of performance COP and specific cooling power SCP of the system. The results showed that the lowest temperature

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Publication Date
Tue Jun 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Treatment of Al-Muthanna Petroleum Refinery Wastewater by Electrocoagulation Using a Tubular batch Electrochemical Reactor
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Abstract<p>An electrocoagulation process has been used to eliminate the chemical oxygen demand (COD) from wastewaters discharged from the Al-Muthanna petroleum refinery plant. In this process, a circular aluminum bar was used as a sacrificial anode, and hallow cylinder made from stainless steel was used as a cathode in a tubular batch electrochemical Reactor. Impacts of the operating factors like current density (5-25mAcm<sup>-2</sup>), NaCl addition at concentrations (0-2g/l), and pH at values (3-11) on the COD removal efficiency were studied.</p><p>Results revealed that the increase in current density increases the COD removal efficiency, whereas an increase</p> ... Show More
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Publication Date
Mon Jul 27 2026
Journal Name
Aip Conference Proceedings
Synthesis, study antimicrobial and antioxidant activity of new 2-mercapto quinazolinone derivatives containing azetidinone ring
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Publication Date
Thu May 28 2020
Journal Name
Journal Of Generic Medicines: The Business Journal For The Generic Medicines Sector
Determinants of national drug products acceptance across patients, pharmacists, and manufacturers: A mixed method study
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Introduction

The national pharmaceutical industry is pivotal for both the health sector and the national economy. This study aims to identify determinants of national drug products acceptance. The objectives of this study were to quantitatively measure the level of patient and community pharmacist acceptance of national drug products available in community pharmacies and to qualitatively explore the barriers facing national pharmaceutical companies and investigate the suggested solutions.

Methods

This cross-sectional study used an explanatory mixed method design. It was conducted in Baghdad, Iraq from July through October 2018. The stud

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Publication Date
Sun Mar 01 2026
Journal Name
Egyptian Journal Of Aquatic Biology And Fisheries
Biological Removal of Water Contaminated with Arsenic and Chromium Using Ceratophyllum demersum and Chara globularis
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