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

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This research aims to identify the impact of the Layout Ghazi al-Hariri hospital for surgery specialist on customer satisfaction (patients) using the model (Servicescape), the problem of the research represented in the extent to which the hospital management design of the service and Layout hospital aesthetic and functional aspects that fit patients for therapeutic and nursing services , and used the developer scale by (Miles et al., 2012) for data collection, which includes the independent variable in (17) items distributed in three dimensions (Facility aesthetics , hospital cleanliness, and the Layout accessibility ) The dependent variable is the satisfaction of customers (pat

Extensive evaluation of 76 women with polycystic ovary syndrome compared with 25 fertile women as control group was achieved by routine investigations and hormonal study of each female which were done in one period during the menstrual cycle. Then the women with PCOS have been divided into 2 groups according to their menstrual cycle (irregular menstrual cycle) during assessing their hormonal profiles as follow:- 1- (54) Patients with oligomenorrhea. 2- (22) Patients with menorrhea. This study shows that the women with PCOs have different clinical features taken from a history of disease of all of the women. Those features were distributed as follow: 57.92% of them suffer from hirsutism. 19.24% suffer from irregular menstr

Most heuristic search method's performances are dependent on parameter choices. These parameter settings govern how new candidate solutions are generated and then applied by the algorithm. They essentially play a key role in determining the quality of the solution obtained and the efficiency of the search. Their fine-tuning techniques are still an on-going research area. Differential Evolution (DE) algorithm is a very powerful optimization method and has become popular in many fields. Based on the prolonged research work on DE, it is now arguably one of the most outstanding stochastic optimization algorithms for real-parameter optimization. One reason for its popularity is its widely appreciated property of having only a small number of par

Determining the face of wearing a mask from not wearing a mask from visual data such as video and still, images have been a fascinating research topic in recent decades due to the spread of the Corona pandemic, which has changed the features of the entire world and forced people to wear a mask as a way to prevent the pandemic that has calmed the entire world, and it has played an important role. Intelligent development based on artificial intelligence and computers has a very important role in the issue of safety from the pandemic, as the Topic of face recognition and identifying people who wear the mask or not in the introduction and deep education was the most prominent in this topic. Using deep learning techniques and the YOLO (”You on

For businesses that provide delivery services, the efficiency of the delivery process in terms of punctuality is very important. In addition to increasing customer trust, efficient route management, and selection are required to reduce vehicle fuel costs and expedite delivery. Some small and medium businesses still use conventional methods to manage delivery routes. Decisions to manage delivery schedules and routes do not use any specific methods to expedite the delivery settlement process. This process is inefficient, takes a long time, increases costs and is prone to errors. Therefore, the Dijkstra algorithm has been used to improve the delivery management process. A delivery management system was developed to help managers and drivers

The Internet is providing vital communications between millions of individuals. It is also more and more utilized as one of the commerce tools; thus, security is of high importance for securing communications and protecting vital information. Cryptography algorithms are essential in the field of security. Brute force attacks are the major Data Encryption Standard attacks. This is the main reason that warranted the need to use the improved structure of the Data Encryption Standard algorithm. This paper proposes a new, improved structure for Data Encryption Standard to make it secure and immune to attacks. The improved structure of Data Encryption Standard was accomplished using standard Data Encryption Standard with a new way of two key gene