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

The objective of this research is to identify the effect of Using Fryer strategy on achievement and systemic thinking in the subject of chemistry of second class intermediate school students. The sample of research consisted of 59 students in one intermediate school in Baghdad/Iraq, split into two groups; experimental and control. The scientific material of the study is related to Chapters II and III of the Science Book for the second Intermediate School for the Year (2019-2020). The scientific test is composed of 25 test items whilst the second instrument for research related to systematic thinking test consisted of 12 items. The results of the research showed that the use of Fryer's chemistry-teaching strategy has increased achievement an

Receipt date:6/3/2021  acceptance date:4/5/2021 Publication date:31/31/2021

This work is licensed under a Creative Commons Attribution 4.0 International License.

The research in the role of variables contact for non-state actors have become more influential in the current of contemporary events, that related with the reality of seeking services and providing all of that in favor of maintaining the social peace, and ensuring its empowerment in order to make peace and stability outcomes as a real fa

To determine the role of Epstien barr virus (EBV) in the pathogenesis of Rheumatoid arthritis (RA) , Reactive arthritis (ReA) and Ankylosing spondylitis (AS) patients, sixty-two patients (52 patients with RA ,five patients with ReA and five patients with AS) have been investigated. The mean age (47.3, 47.7, 34.5) of RA, ReA , AS respectively and compared to 24 apparently healthy individuals with the mean age 28.3. All the study groups were carried out to measure antibodies of EBV (VCA) IgG and IgM by enzyme-linked immunosorbent assay (ELISA) technique. The result showed that there was a highly significant elevation ( p< 0.01) in the concentration of EBV (VCA) IgG Ab compared to control group, while there was no significant different (

Background: Cluster of differentiation 14 (CD14) is a serum/cell surface glycoprotein; and it is a pattern recognition receptor. CD14 expressed on the surface of various cells, or it found soluble in saliva and other body fluids. It has been proposed that soluble CD14 (sCD14) may play a protective role by controlling Gram negative bacterial infections through its capacity to bind lipopolysaccharide. This study was conducted to assess the level of soluble CD14 in saliva of patients with different periodontal diseases and healthy subjects and determine its correlation with clinical periodontal parameters. Materials & Methods: A total of 80 subjects, age ranged (25-50) years old, divided into three main groups, group ? consisted of 45 chronic

Alopecia areata is a common disorder, hypothesized to be autoimmune in etiology. Cortisone taken orally may stimulate new hair growth. Prednisone (orally administered steroid (has proved effective for patients with alopecia areata, but its potential side effects include weight gain, metabolic abnormalities, acne and menstrual problems.

This clinical study was designed to assess the clinical significance of the nutrient antioxidants (vitamin A, vitamin E and vitamin C) in reducing the dose of corticosteroids (prednisolone), and as a consequence, their side effects in patient with alopecia. The results of this study reveal the potential clinical significance of the therapy for two months with these antioxidants in reducing the dose

The area of study is located at southern east of Karbala governorate, in basin of Dibdiba formation (upper Miocene-Pliocene), between longitudes (43ο 57' 34.2" & 44ο 09' 49.2ʺ) and latitudes (32ο 23' 16.4" & 32ο 36' 03.2"), this area about ( 336 ) km2. It is consists the geochemical and hydrochemical studies of heavy elements (Co, Ni, Mn, Cd, Pb, Zn, Fe) and (B+3) and measure the concentration of elements from samples of groundwater of 16 wells. After data collection from the analysis of the samples of water we are saving the results on the computer, with GIS software techniques, and draw different maps which represent the zones of the distribution of concentrations the metals. From the maps we are seen the zone of higher co

The study involved the description of the environmental characters and distribution of Anogramma  leptophylla  (Annual  Maidenhair fern)  in Erbil and Garmian districts during May- 2017 in Kurdistan of Iraq. The geographical distribution of the taxa was recorded in Bani Bee region for the first time within the Garmian district but it was recorded before in the Zar Gali region within the Erbil district. The climatic characters of the studied site in Erbil district were: moist, cold and the elevation was up to 560 m above sea level with sandy clay soil texture whereas in the Garmian district: dry, hot, and the elevation was only 330 m  above sea level with sandy stone soil. Plant up to 13 cm long, megaphyl