This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

Background: Obesity is an increasing health problem in developed countries and has grown into a major global epidemic. Recent studies suggested colonization of the stomach by Hpylori might affect gastric expression of appetite- and satiety-related hormone and patients cured of H pylori infection gained weight. Obesity and Helicobacter pylori (H. pylori) are important because of the problems they lead and their frequency of occurrence.

Objectives: To find out the prevalence of H. pylori infection in obese.

Type of the study:A cross-sectional study

Methods: A total of 32 obese female admitted to the study. Body mass indices (BMI) of all subjects wer

The rapid success and the field dilation of Daish organization in both Iraq and Syria make academic institutes and research centers to pay attention to its propaganda means to gain its public opinion, and to further investigation about new methods employed by this organization to disseminate its messages to the public, particularly young people in large areas of the world. This organization uses traditional propaganda techniques on psychological war and its levels, social network sites and platforms that are distributed online. This study seeks to expose more persuasive methods used by the organization to gain multiple classes of society and to disseminate its extremist ideological thoughts. It also studies the psychological operation an

     In this work the corrosion behavior of Ti-6Al-4V alloy was studied by using galvanostatic measurements at room temperature in different media which includ sodium chloride (food salt), sodium tartrate (presence in jellies, margarine, and sausage casings,etc.), sodium oxalate (presence in fruits, vegetables,etc.), acetic acid (presence in vinegar), phosphoric acid (presence in drink), sodium carbonate (presence in 7up drink,etc.), and sodium hydroxide in order to compare.

     Corrosion parameters were interpreted in th

The soil acari fauna of Citrus orchards of Baghdad in Jadiriya area was studied in a total
of forty-eight samples. Twenty-two species were recorded during the present study of which
eight species were first records to Iraq. The ordinal composition of the soil acari fauna was
predominantly Mesostigmata.
This fauna represents diverse trophic groups. The most abundant groups were the
predacious and the Microphytophagus, while the less abundant groups were the predacious/
Microphytophagus, Macrophytophagus, and Panaphytophagus. The most abundant and
frequent species were Rhizoglyphus sp. Tyrophagus putrescentiea (Scrank), Pachylaelaps
longisetis Halbt. and Stratiolaelaps miles Berl.

The analysis of detective novels has taken different aspects. The linguistic analysis of them, for example, has tackled the linguistic systems of morphology, phonology, syntax, semantics, and pragmatics. In line with the linguistic analysis, this study explores the various pragmatic and stylistic devices realized through detective novels for the purpose of misdirecting and deceiving the reader. The problem is that when readers try to reach to the truth, they face difficulties. They might not reach to the right solution or infer wrong conclusions because writers use some techniques to hide the truth and mislead them. This study aims at examining these techniques and devices; namely, Grice's Maxims and ambiguity as pragmatic devices on the

The study of this topic is not to underestimate the previous studies but to the great importance of the Sunnis of the report. The reasoning of the Hadiths of the report is a kind of invisibility in that the significance is not a phenomenon such as the emergence of reasoning in the words of words and deeds. With the introduction of all types of Sunnah and protest, there is no difference between them, and that the Sunnis argument like other Sunnah. What we will see in the research.

Introduction: The major drawback of Silver diamine ϔŽuor‹de was the dark discoloration of the treated carious lesion. Aim: This study was conducted to determine the parental acceptability and perceptions to the discoloration and assess whether the degree of their acceptability could be altered with the position of the discoloured teeth, child attitude and the demographic characteristics of parents. Method: The parents who attended the dental clinic received a questionnaire which formulated with short summery about silver diamine ϔŽuor‹de with photographs (before and after treatment) and containing questions about the demographical data, attitude of the child in the dental clinic and the acceptability of SDF discoloration at different

The purpose of this study is to describe the extent and nature of informal tenure practices in urban areas in Iraq, through undertaking a rapid assessment in Baghdad city. The UN-HABITAT 2008 publication Secure Land Rights for All discusses the importance of access and rights to land throughout the developing world. Secure land rights are critical to development and poverty reduction, and the greatest challenge in providing secure land rights are in urban areas, where overcrowding can lead to a number of informal tenure practices ranging from individually unregistered or unauthorised housing, to large informal settlements. Access to land is a fundamental basis for human shelter, food production, and other economic activity. Secur