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.

Leuciscidae species are the abundant and widely distributed fish species in Iraq's inland waters. They are complex species, and morphology makes them difficult to identify. Molecular analysis achieved and confirmed the morphological characters. Twenty specimens of Acanthobrama marmid were collected from two localities at Tigris River, in the middle of Iraq; 15 specimens from the Al-Zubaydia sub-district and five specimens from Al-Tharthar Lake. We used the mitochondrial DNA cytochrome b (cytb) gene to sequence the DNA of A. marmid. The following analysis are compared the sequences with those of other fish genera and species found in the Gene Bank. The barcoding result (DNA sequencing) in fishes found in the same family (Leuciscidae) showed

Osteoporosis (OP) is asymptomatic disease until the experience of falls or impacts that cause broken bones or fractures happened. Estrogen deficiency, abnormality in bone matrix components and interleukins expression can impact on bone homeostasis which gradually paved to osteoclastogenesis over activation leading to bone loss. A current case-control study was designed to explain the alteration in certain biochemicals, bone matrix components, immunological and molecular parameters that which accompanied with OP in the postmenopausal women. The period of study's investigation was from December 2022 to July 2023. All participants provided written informed consent, and the study was approved by Department of Biology, College of Science, U

Metalloendo peptidase is a neutral endopeptidase that cleaves peptides at the amino side of hydrophobic residues and inactivates several peptide hormones, including atrial natriuretic factor, giucagon, enkephalin, substance p, neurotensin, oxytocin, and bradykinin. It is also a major enzyme for the degradation of beta-amyloid. This study aimed to measure enzyme activity and compare it with other biochemical changes in sera patients with diabetic nephropathy. The study included 35 pathological samples of people with diabetic nephropathy, 24 samples from males and 11 samples from females, as well as the same number of healthy people as a comparison group of 15 males, 20 females, with the ages of both groups of patients with diabetic nephropat

The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

    The examination of gills of the common carp Cyprinus carpio revealed the presence of two species of the family Trichodinidae belonging to the genus Dipartiella (Raabe, 1959) Stein, 1961 namely D. indiana Saha and Bandyopadhyay, 2017 and D. kazubski Mitra and Bandyopadhyay, 2009 for the first time in Iraq from Al-Graiat location on the Tigris River at Baghdad city. This also represents the first record of the genus Dipartiella from fishes of Iraq. The descriptions and measurements of these two parasite species as well as their illustrations were given.