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

Abstract:

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

Water provision is sensitive to climate change, and agricultural production and food supply are sensitive to water availability. Water scarcity affects food security and agricultural economic development through changes in agricultural production and changes in the composition of produced goods. Recent droughts also led to a decrease in the volume of water allocated to agriculture, which led to a decrease in total agricultural production and exports, and this has subsequent impacts on food security and economic development. The research aimed to measure the impact of water scarcity on agricultural economic development for the period 1990-2022. The research included three behavioral equations with three endogenous variables: the cult

The present study analyzes the violation of the strategies of conversation in two English plays namely Richard II and King Lear. The present study tries to achieve the following goals: 1. showing how the strategies of real conversation can be applied to conversation in plays. 2. analyzing how the characters communicate with each other to discover how Shakespeare violates the strategies of conversation in depicting his characters. The study has been conducted on the bases of the following hypotheses:

1. The strategies of conversation which are derived from the study of natural conversation can be applied to conversation in drama with some modification for dramatic purposes.

  The tagged research is concerned with observation and investigating the concepts of consistency and harmony in contemporary Iraqi painting (selected models) in order to reveal the mechanisms and rules of these two concepts in the artistic field and their mechanisms of operation. How reflected tools Consistency and harmony in contemporary Iraqi painting? What is consistency and what are its mechanisms and principles? Is consistency a unit product quality? Are there similarities between consistency and harmony? What is harmony and its principles and rules? As for the second chapter, it included two topics that dealt with the first topic - consistency and harmony between concept and significance, while the second topic meant - histor

This work aims to see the positive association rules and negative association rules in the Apriori algorithm by using cosine correlation analysis. The default and the modified Association Rule Mining algorithm are implemented against the mushroom database to find out the difference of the results. The experimental results showed that the modified Association Rule Mining algorithm could generate negative association rules. The addition of cosine correlation analysis returns a smaller amount of association rules than the amounts of the default Association Rule Mining algorithm. From the top ten association rules, it can be seen that there are different rules between the default and the modified Apriori algorithm. The difference of the obta

Social protection meets different aspects of the needs of vulnerable groups, such as the economic, health, education, and family relations and ties in the Iraqi society. This is because vulnerable groups have suffered from social and economic influences that have negative implications on the social reality as a whole. Poverty is a case in point, which paved the way to frequent setbacks that have led to social structure instability. Accordingly, the present study aims to examine the role and effect of the Net of Social Protection Program in equally distributing social protection to curb or mitigate any negative consequnces that might happen to the poor segments and vulnerable people, who are succeptible to shocks, such as: the orphans, un

Cooking was of great importance in the Islamic Arabic culture and the
people of Morocco have shown great interest in this aspect and also in the
variety in the making of food. They used all kinds of meat of and have shown
interest in preserving and distributing it .The people of Morocco used the
additives in their cooking such as salt, saffron and many other kinds to add
special flavor and taste and their cooking a distinctive flavor.
Sweet and pastry, in addition to the drinks, represented another aspect of the
Moroccan kitchen. At that time women were brought as slaves from Sudan
and as a result they brought their experience in the making of sweets and
pastry with them to Morocco, they used sugar, fat, wheat

The research addresses the importance of reading and writing for sura Al-alaq and Al-qalam as they represent the main sources for all the sciences as well as ethical values. The researcher seeks to define the educational and ethical values in these two texts which related to reading and writing. To do this, the author went through different relevant literature to show the similarities and related points between them, she also shows the significant of reading and writing and the learning and teaching worth to be consider. The result revealed that the both texts assert on the educational and ethical values, and the vital role of reading and writing.