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 aim of the research is to measure the change in the impact of the factors of the Corona pandemic on psychological sensitivity and COVID-19 phobia in a sample of Bisha University students and to detect the differences in the phobia (phobia) Covid-19 among the sample members in the measurement before the ban and after the ban was opened, in addition to the differences in psychological sensitivity of  The sample has between sizes before and after the spread of the Corona pandemic, as well as the differences in them according to the gender variable (male, female). The researcher relied on the comparative approach. The scale of psychological sensitivity and COVID-19 phobia was applied to a sample of (62) male and female respondents.

Background: Health professionals have a crucial role in promotion, support and management of breastfeeding. To be effective in this effort, the clinician should focus on the issue from the preconception stage through pregnancy and delivery, and continue in subsequent infant care. Aim of the study: to assess the effectiveness of the UNICEF/WHO 40-hour of breast feeding training through the assess breastfeeding knowledge and attitudes of the health profession staff before and after training course.

The present paper is very important for study of biodiversity of Iraq , to know how the
changes going and how the laughing dove S. senegalensis was a rare species in Iraq and now
is common and also the (baz) gosh hawk A. gentilis is common and the most famous 6rd of
pray in Iraq, till now missing from ornithologist and bird watcher to record it

The present work is an attempt to develop design data for an Iraqi roof and wall constructions using the latest ASHRAE Radiant Time Series (RTS) cooling load calculation method. The work involves calculation of cooling load theoretically by introducing the design data for Iraq, and verifies the results experimentally by field measurements. Technical specifications of Iraqi construction materials are used to derive the conduction time factors that needed in RTS method calculations. Special software published by Oklahoma state university is used to extract the conduction factors according to the technical specifications of Iraqi construction materials.  Good agreement between the average theoretical and measured cooli

The method of predicting the electricity load of a home using deep learning techniques is called intelligent home load prediction based on deep convolutional neural networks. This method uses convolutional neural networks to analyze data from various sources such as weather, time of day, and other factors to accurately predict the electricity load of a home. The purpose of this method is to help optimize energy usage and reduce energy costs. The article proposes a deep learning-based approach for nonpermanent residential electrical ener-gy load forecasting that employs temporal convolutional networks (TCN) to model historic load collection with timeseries traits and to study notably dynamic patterns of variants amongst attribute par

The accurate identification of internal and external pressures in thick-walled hyperelastic vessels is a challenging inverse problem with significant implications for structural health monitoring, biomedical devices, and soft robotics. Conventional analytical and numerical approaches address the forward problem effectively but offer limited means for recovering unknown load conditions from observable deformations. In this study, we introduce a Graph-FEM/ML framework that couples high-fidelity finite element simulations with machine learning models to infer normalized internal and external pressures from measurable boundary deformations. A dataset of 1386 valid samples was generated through Latin Hypercube Sampling of geometric and l

Objective(s): To identify the relationship between demographic characteristics of patients with renal
failure and to find out the relationship between some risk factors like (family history, alcohol drinking,
smoking and chronic disease) with renal failure patients.
Methodology: Case control study design was carried out in order to achieve the objectives of the
study by using the assessment technique in Baghdad teaching hospital from March 5
th, 2017 to October
10th
, 2017, The sample was (cases & control) sample, present study include 200 cases, 100 was case
study the patient who entered in Baghdad teaching hospital, while another 100 was control study. The
data was collected by interview questionnaire inc

Factor analysis is distinguished by its ability to shorten and arrange many variables in a small number of linear components. In this research, we will study the essential variables that affect the Coronavirus disease 2019 (COVID-19), which is supposed to contribute to the diagnosis of each patient group based on linear measurements of the disease and determine the method of treatment with application data for (600) patients registered in General AL-KARAMA Hospital in Baghdad from 1/4/2020 to 15/7/2020. The explanation of the variances from the total variance of each factor separately was obtained with six elements, which together explained 69.266% of the measure's variability. The most important variable are cough, idleness, fever, headach