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

This research aims to identify the productive relationship nature among the elements used in the agricultural companies by estimating the translog cost function. It also aims to recognize the possibility of substituting these elements with each other, to identify the nature of revenues, and economies scale through elasticity of other cost. This research goes further to define the typical use of resources, identify the performance of the companies and their contribution in controlling their cost, and estimating elasticity of substitution (Allen-Uzawa), (Morishima).  The translog cost function was estimated so as the total cost of the agricultural companies is a function of the prices of production and production quantity output  el

Introduction and Aim: The pro-inflammatory cytokine IL-39, a member of the IL-12 family plays a key role in the inflammatory response by modulating immune cell activity and inflammation. A literature search shows no study undertaken for the effect of IL-39's on arthritis so far. Hence, the purpose of this study was to investigate the role of IL-39 in rheumatoid arthritis. Materials and Methods: This study involved 80 patients with rheumatoid arthritis registered at the Rheumatology Clinic at Baghdad teaching hospital. The patients were divided into three groups based on treatments received. Group 1 included patients who were not on any treatment for arthritis, Group 2 with patients on hydroxychloroquine and or prednisone treatment,

A detailed systematic study of calcareous nannofossils was carried out for the Jaddala Formation in (Aj-10) well, Central Iraq. Seventy one species belong to twenty four genera of calcareous nannofossils were identified including sixty two of them were previously named and nine species were identified for the first time and they would not be given names until more information is obtained in the future to support this identification.
It is a recorded of five biostratigraphic zone, which suggested the age of the Jaddala Formation to be of early to late Eocene. The recorded biozone includes the following: Reticulofenestra dictyoda (Deflandre in Deflandre & Fert, 1954) Stradner & Edwards, 1968 Partial Range Biozone (CNE 5); Discoa

Iraq is located near the northern tip of the Arabian plate, which is advancing northwards relative to the Eurasian plate, and is predictably, a tectonically active country. Seismic activity in Iraq increased significantly during the last decade. So structural and geotechnical engineers have been giving increasing attention to the design of buildings for earthquake resistance. Dynamic properties play a vital role in the design of structures subjected to seismic load. The main objective of this study is to prepare a data base for the dynamic properties of different soils in seismic active zones in Iraq using the results of cross hole and down hole tests. From the data base collected it has been observed that the average ve

This study focused on benthic algae (epipelic and attached algae on concrete lining stream) in Bani-Hassan stream in Holly Karbala, Iraq. The qualitative and quantitative studies of benthic algae were done by collecting 240 samples from five sites in the study area for the period from December 2012 to November 2013. Also, the environmental variables of the stream were examined in term of temporary and spatial. The results showed that the stream was alkaline, hard, oligohaline and a well aerated. The total nitrogen to the total phosphorus (TN: TP) ratio indicates nitrogen limitation. 129 species of benthic algae belonging to 57 genera were identified. Bacillariophyceae (diatoms) was the predominant taxon (95 species) followed by Chlorophyce