This study aimed to measure  the accounting conservatism  and the lemited factors which  affected on it in the annual financial reports of insurance companies which listed on the Amman Stock Exchange during the period from 2005 to 2016, these factors were represented by firm age, firm debt and firm size.

Using the market value model (MV) To book value  ( BV) Beaver and Ryan (2000) The level of the accounting conservatism was measured. The study found that the insurance companies which are listed on the ASE exercise the accounting conservatism when they were  preparing financial reports. And when conducting a process  of the test of the affected of the factors (The age of the

The high bounce activity according to the fosbery way is regarded as of the difficult sports concerning its way of training and perfection due to hard technique of its performance on one hand and because it depends on the player’s ability to overcome body weight resistance against the gravity. In addition to the strong ability to control the body posture when leaving the land and flying over the barrier. This activity needs to high plosion power at the moment of bouncing and this plosion depends on the period of bouncing, so the two researchers aimed to use a mechanical bouncing platform and an electronic one through several training by one foot and both feet in different directions and positions in order to reduce the time of bouncing an

Gymnastics is one of the most interesting games in terms of organizing various world championships and tournaments. Their basic skills and their technical development, especially those with high difficulty levels that rely on basic and complex skills, are the basic skills of gymnastics are the main pillar to be developed and therefore high-difficulty skills will not depend on basic skills, which should reach the stage of the automatic mechanism. Retention) in order to move on to training and developing another skill for the difficulty of movements as well as the smooth flow of performance, ie the degrees of difficulty of each skill specific to your gym and The researcher used the experimental method and The research community determin

Abstract

The research attempted to find an explanation and solution to a problem related to the fluctuation and decrease In the rate of return on assets for the research sample banks during the duration of the research, The search started from the hypothesis that, The effect of salary Domiciliation on the banking profitability of a sample of Iraqi banks participating in the salary settlement system for the period (2016-2019),The research used the descriptive historical approach, the quantitative analytical approach and the statistical approach. The research reached a set of conclusions, the most important of which is The effect of salary Domiciliation on banking profitability was achieved in three banks

This study was conducted on the effect of the sedimentary source (the sediments coming from both the Iraqi-Iranian borderline and the Tigris river) on the optical and textural features, especially sphericity and roundness of feldspar minerals (potassium and plagioclase types) in soils of the southern part of the alluvial plain. Eight pedons were selected to represent the study area, five of them represented sediments coming from the borderline, which included pedons of (Badra, Taj Al-Din, Al-Shihabi, Jassan, and Galati), while two of them represent the sediments of the Tigris River (Essaouira, Al-Dabouni), the pedon of Ali Al-Gharbi was represented the mixing area of sediments of all the floods coming from the borderline and the sediments o

This study explains the effect of non-thermal (cold) plasma on wound of diabetic rats by (FE-DBD) system, 3cm probe diameter is used. The output power was ranged from (12-20) W. The effect of non-thermal plasma on wounds of a diabetic was observed with different exposure durations (20,30) sec., the plasma exposure duration decreases the sugar level in blood and the diameter of the wound. These results indicate the cold plasma can be used to enhance the insulin level (i.e., blood sugar) and wounds treatment.

        This research includes study of the effect of two kinds of Anthocyanin  extracted  , from  extracted  orange  fruit ( Anthocyanin  Evolvulus ,Methiola  Violet ) on  two  types of pathological  bacteria  E.coli , staphylococcus aureus.     The result shows that two kinds of extraction have nearly similar effect , and  there is Inhibition zone  of  no  growth  between 10-12mm  ,and the extraction (1) that has concentration of 10-3 mol./L is more effective..

In this study, Laser Shock Peening (LSP) effect on the polymeric composite materials has been investigated experimentally. Polymeric composite materials are widely used because they are easy to fabricate and have many attractive features. Unsaturated polyester resin as a matrix was selected and Aluminum powder with micro particles as a reinforcement material was used with different volume fraction (2.5%, 5% and 7.5%). Hand lay-up process was used for preparation the composites. Fatigue test with constant amplitude with stress ratio (R =-1) was carried out before and after LSP process with two levels of energy (1Joule and 2Joule). The result showed an increase in the endurance strength of 25.448% at 7.5% volume fraction when peened is 1J

Fluoxetine (FX) is an antidepressant drug administered only orally in humans. Despite the wide use of FX, until now, there is only limited literature concerning the pharmacokinetics (PK) of FX and the effect of food on its PK. Thus, the objective of this investigation was to study the PK of FX in Arabic healthy male adult volunteers under fasting and fed conditions. In the fasting study, FX 20 mg capsules (Prozac®, Eli Lilly, Canada) were administered to 41 volunteers after overnight fasting of 12 hours, followed by blood sampling from each volunteer immediately before dosing (zero time) and then at 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 12, 24, 36, 48, 60, 72, 96, 120, and eventually at 144 hours after FX dosing. The fed study was conduct