This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

This study aims to test whether the institutions listed on the Iraq Stock Exchange have a significant correlation between the level of conservative accounting practice with the level of market share returns during the Coronavirus pandemic period as one of the policies to confront the economic repercussions of the Coronavirus pandemic. Furthermore, the sample included institutions listed on the Iraq Stock Exchange during the 2019 and 2020 years, i.e., the period before the Coronavirus pandemic and during the Coronavirus pandemic for the purpose of comparison. The market value to book value model was used, and the study found that conservative institutions had achieved the highest level of market share prices compared to non-conservat

Contracting companies play a prominent role today in economic activity, due to their contribution to the implementation of major construction projects which together constitute the infrastructure of society. Most construction projects also suffer from exceeding the time and cost specified and planned for the completion of the project, and this comes for several reasons, including the work environment, country conditions, The method of managing project costs and the techniques used in its implementation Accordingly, the concepts of lean construction came, which help in addressing the causes of waste, both in time and cost, in addition to the fact that project management needs techniques that are useful in controlling the control and manag

  The research addresses the feminist lament and its representations in the contemporary Arab theatrical text as one of the purposes of the Arabic poetry and its images, samples, and reasons developed and its incentives multiplied through different time periods in which a dramatic image and representations have been manifested that harmonized with the art of theatre. In order to shed light on these representations, this study has come to look for the representations of lament phenomenon in the Arab theatre texts.
The study consists of an introduction in which the two researchers put forward the research problem, significance and objectives, and a theoretical framework which tackles a theoretical foundation for the research consi

   This study included the isolation of the parasite Entamoeba histolytica from bloody mucoid diarrhea specimens of patients suffering from amoebic dysentery and cultivation of parasite in Locke-egg medium (LEM) to study  the effect of camel's milk and urine on the viability of E . histolytica with different concentrations (1 , 5  and 10 % ). The ability of camel's milk and urine in inhibiting the E . histolytica viability  is examined after  24 and 48 h of incubation The results showed that the activity of camel's milk and urine was  directly proportional  with  the increase  in concentration and incubation period. Since the  highest rate of parasite death reached ( 99.5% and 99.4%

The thin films of cadmium oxide (CdO) were deposited using the SILAR (Successive ionic layer absorption and reaction) method at various deposition cycles. CdO thin films were made on glass substrates at a temperature of  95°C, using a cadmium acetate source material and an ammonium hydroxide solution. One of the main criteria that impact the quality of thin films is the number of deposition cycles. The size of the crystals decreases with the increase in the number of cycles from 33.7 nm at the immersion cycle 10 to 22.7 nm at the immersion cycle 20, as shown by the X-ray diffraction results. The optical band gap energy of the films reduces as the number of deposition cycles increases, while the transmittance of the Cadmium oxide film i

    The experiment was conducted in twodifferentsplaces, one of this experiment in the field was not under salt stress  and the other experiment field was under salt stress.Those experiments were conducted in college of AgricultureDiyalaUniversity  atautmyseason  (2015  - 2016)to study  the salt stress by usingseeds soaking with Hydrogen Peroxide and foliar application in different concentrations ofAbscisic acid.The experiment  statistical design as RCBD was with three replicates.Soaking the seeds withHydrogen  Peroxidetreatments  0 , 10 , 15 ,  20  mmol.L-1.  Three Abscisic acid levels0 , 15 , 30 mg.L1.α -Tocopherol, Catalase Enzyme, Membrane Stability Index,prolin

      Faces of the individual in his life many stressful events, which includes expertise undesirable, and events may involve a lot of sources of tension and the risk factors and threats in all areas of life, and this would make the stressful events play a role in the genesis of many diseases physical.            

The high blood pressure is one of the most Actual manifestations of mental stress in the present scale physical disorders which may frequently in men relative to women, which may be caused by spasms in the blood vessels.