The research aims to measure the accounting conservatism practice of listed companies in the Iraq stock exchange using Basu model to measure the degree of accounting conservatism in a sample of companies of (21) companies for the period from 2007 to 2011, the researcher found that most of the listed companies in the market exercised accounting conservatism when measurement and disclosure of the result of the activity and financial position and there is a variation in the degree of accounting conservatism between economic sectors , which included banking , investment , insurance , industry , agriculture , tourism and hotels.

   Because the practice of accounting conservatism properly

Free-Space Optical (FSO) can provide high-speed communications when the effect of turbulence is not serious. However, Space-Time-Block-Code (STBC) is a good candidate to mitigate this seriousness. This paper proposes a hybrid of an Optical Code Division Multiple Access (OCDMA) and STBC in FSO communication for last mile solutions, where access to remote areas is complicated. The main weakness effecting a FSO link is the atmospheric turbulence. The feasibility of employing STBC in OCDMA is to mitigate these effects. The current work evaluates the Bit-Error-Rate (BER) performance of OCDMA operating under the scintillation effect, where this effect can be described by the gamma-gamma model. The most obvious finding to emerge from the analysis

This study aims to reveal the role of one of the artificial intelligence (AI) techniques, “ChatGPT,” in improving the educational process by following it as a teaching method for the subject of automatic analysis for students of the Chemistry Department and the subject of computer security for students of the Computer Science Department, from the fourth stage at the College of Education for Pure Science (Ibn Al-Haitham), and its impact on their computational thinking to have a good educational environment. The experimental approach was used, and the research samples were chosen intentionally by the research community. Research tools were prepared, which included a scale for CT that included 12 items and the achievement test in b

This study was conducted to investigate activity and some kinetic

and  thermodynamic  parameters  of  adenosine  deaminnse  (ADA)in

serum in patient affected with P-thalassaemia and compared with that of   healthy   individuals    .Serum   AD   levels   were   found   to   be significantly  higher  in  patient  with  P-thalassaemia  (98±9.15  IU/L) than in healthy  individuals (22± 2.04 IUIL)the study was carried in optimum pH value 6.5 and 37c  by which the enzyme possess highest activity .The study was concentrated to comprehensive  determina

At the heart of every robust economy is a vital banking system. The functional banking system can effectively perform several functions such as mobilizing savings, allocating credit, monitoring managers, transforming risks, and facilitating the financial transactions. This paper aims to measure the impact of banking system development on economic growth in Iraq. Credit to private sector divided by GDP used as a proxy of banking development. Real per capita GDP used as a proxy of economic growth. By using Autoregressive Distributed Lag (ARDL) model, the paper finds that the undeveloped Iraqi banking system could not promote economic growth in the country. Therefore, a variety of policies need to be taken to spur the role of bankin

Thirty pregnant albino mice with average body weight of 25-30gm and 8-14 weeks old were used to investigate the toxicity of the oral administration of anticancer methotrexate on kidneys after birth. Pregnant were received (single dose) of drug at different days of gestation and were divided into three groups (10mice / group), control groups were administered distilled water, the two remaining groups were administered by 2.5 and 7.5 mg/kg body weight of methotrexate. The changes in kidneys of newborns revealed significant (p<0.05) decrease in kidneys weights, kidneys lengths, pelvises lengths, and glomeruli diameters. The increase in concentration of methotrexate has increasing significant effect on kidneys of embryo and newborns.
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Background: asthma has an influence on craniofacial development. Recently evidences show that there is an association between oral health problems and chronic lung disease. The present study was designed to estimate the changes in arch dimension measurements among asthmatic children aged 12 years old who were collected from AL- Zahra Center Advisory for Allergy and Asthma and compare them with the non-asthmatic children of the same age and gender. Material and Methods: Fifty children (25 asthmatic and 25 non- asthmatic children) were included for the odontometric measurement. For both upper and lower study models, photographs were taken using special photographic apparatus for each child, and the statistical analysis were done by using SPSS

The Present study was aimed to evaluate the responses of sixteen species of barley Hordeum vulgar L. cultivated in Iraq against drought stress through treatments of seedling with varying concentrations of Polyethylene glycol (PEG6000) to reach the water stress(-3,-6,-9) in addition to control (without PEG 6000). The results showed variation of barley species in their ability to tolerate the drought stress. For instance, Boraq and Arefat were shown to be the most tolerable species, since  their percentage of seeds germination were non significantly affected by the highest water potential (-9)  bar, while (bawadi,amal,nor alqadsea and nomar) were shown to be moderately drought tolerable, since their percentage of  seeds germ

Many researches focused on laser therapy of wound healing in different animal models due to the lack of a standard protocol in the application of such phototherapy. Objective:  To study the effects of 810nm laser at a constant irradiance of 41.63 mw/cm² and exposure (illumination) time of 5,15  minutes on wounds created on Albino mice (BALB/c).

     Skin wound with elliptic shape and full thickness was created on the dorsal side of  â€˜45 mature male albino mice. Irradiated animals were divided into two main groups based on irradiation time, the first was irradiated for 5 min and the second for 15 min, each was subdivided into three subgroups (n=5) according to number of treatment