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

An experiment was conducted in pots with 4 Kg soil per pot in the green house of Biology department, College of Education (Ibn Al-Haithum), university of Baghdad, the growing season of (2008-2009), to study the effects of four levels of urea (0, 0.1, 0.2, 0.4) g/pot, that equivalent to (0, 100, 200 and 400) Kg/ha. Also three levels of superphosphate fertilizer (0.2, 0.1, and 0) g/pot, that equivalent to (200, 100, and 0) Kg/ha were added to the local yields components. The result showed that the high level of both fertilizer (400 Kg urea/ha and 200 Kg superphosphate/ha) caused a significant increase in number of pods/plant, dry weight of pods, the weight of 100 seeds and the weight of all seeds/plant, with a significant decrease in the c

جريت التجربة في اصص فخارية سعة كل اصيص 4 كغم تربة في البيت الزجاجي التابع لقسم علوم الحياة/كلية التربية ابن الهيثـــــــــم/جـامعــة بـغداد لموســم النمـو 2008-2009 لدراســة تأثيــر اربعـــة مستويـــــات من سمــــاد اليوريـــا وهي (0, 0.1, 0.2, 0.4) غم/اصيص والتي تعادل (0, 100, 200, 400) كغم/هكتار وثلاث مستويات من سماد السوبر فوسفات وهي (0, 0.1, 0.2) غم/اصيص والتي تعادل (0, 100, 200) كغم/هكتارفي مكونـات الحاصـــل لنبــات الحلبـــة Trigonella foe

In this research was to use the method of classic dynamic programming (CDP) and the method of fuzzy dynamic programming (FDP) to controlling the inventory in N periods and only one substance ,in order to minimize the total cost and determining the required quantity in warehouse rusafa principal of the ministry of commerce . A comparison was made between the two techniques، We found that the value of fuzzy total cost is less than that the value of classic total cost

This paper focus on study the variations of monthly tropospheric NO₂ concentrations over three Iraqi cities Baghdad (33.3° N, 44.4° E), Basrah (30.56° N, 47.8° E) and Erbil (36.3° N, 44.06° E). Monthly NO₂ retrievals from the Ozone Monitoring Instrument (OMI) onboard Aura satellite during the period from October 2004 to March 2013 have been used.  The results show a high monthly and annual NO₂ concentrations at Baghdad than Basra and Erbil may be attribute to high densely populations and a high economic activity. During the whole period, Baghdad, Basrah and Erbil were exhibited an average of NO₂ (8.1±2.5), (3.7±1.3) and (3.3±1.7) in unit 10¹⁵ molecules

The problem of the research lies in choosing agility tests suitable to the test taker to observe the relative changes in some players. In addition to that, there are a lot of agility tests that lack special test models that coordinate gender and age. This means the youth basketball player on one hand and time and distance in applying the tests on the other. The importance of the research lies in designing agility tests for youth basketball players to achieve variations in tests a matter that will benefit coaches in their training. The subjects of the research were (30) youth basketball players from the specialized school of the National Center that sponsor gifted basketball players in Baghdad for the season 2014 – 2015. The data was colle

A total of 61 bat specimens belonging to three species were collected from four distinct sites in the middle of Iraq. Five species of acarine ectoparasites on bats were found. These were: Steatonyssus periblepharus Kolenati, Spinturnix acuminatus (C. L. K.). Cheletonella sp. Rhizoglyphus sp., and Argas sp. Three of the recorded species were new to Iraqi fauna. The abundance and accurence of each parasite was varied from one species to another. S. periblepharus aria S. acuminatus were the most common species found in this study.

     The primary purpose of this subject is to define new games in ideal spaces via set. The relationships between games that provided and the winning and losing strategy for any player were elucidated.