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

This paper deals with numerical study of the flow of stable and fluid Allamstqr Aniotina in an area surrounded by a right-angled triangle has touched particularly valuable secondary flow cross section resulting from the pressure gradient In the first case was analyzed stable flow where he found that the equations of motion that describe the movement of the fluid

Gingival crevicular fluid (GCF) may reflect the events associated with orthodontic tooth movement. Attempts have been conducted to identify biomarkers reflecting optimum orthodontic force, unwanted sequallea (i.e. root resorption) and accelerated tooth movement. The aim of the present study is to find out a standardized GCF collection, storage and total protein extraction method from apparently healthy gingival sites with orthodontics that is compatible with further high-throughput proteomics. Eighteen patients who required extractions of both maxillary first premolars were recruited in this study. These teeth were randomly assigned to either heavy (225g) or light force (25g), and their site specific GCF was collected at baseline and aft

The current research aims to first - reveal the social repercussions of COVID-19 on women A - The impact of the epidemiological crisis on the social structure of the family B - Psychological and social pressures that women are exposed to during the Covid pandemic C - Social isolation resulting from the injury of a member Second - Understanding the health consequences of COVID-19 on women A- Mechanisms of differentiation in the treatment of Covid-19 treatment, home or hospital As for the limits of the research, the current research is determined by some private universities of students, female employees and teaching staff in Karkh district, which number eight (Al-Hikma, Al-Farahidi, Al-Farabi, Tigris, AlTurath, Al-Rashid, Al-Mashreq, Al-Nuso

The 1500m race event is part of the athletics system, and the continuous competition to break records and achieve the highest levels of achievement in athletics events, especially the 1500m race event, is one of the topics that occupies the minds of many people interested in achieving digital development for this event, given the distance of the race and the time it takes to complete it. Because it is unique from other events, it has characteristics that distinguish it from other events, despite it being a middle-distance event, which shares with them that its speed is measured by the step, which consists of the length of the step and its frequency. Increasing any of these two factors while keeping one of them constant or increasing

A study of the effects of the discharge (sputtering) currents (60-75 mA) and the thickness of copper target (0.037, 0.055 and 0.085 mm) on the prepared samples was performed. These samples were deposited with pure copper on a glass substrate using dc magnetron sputtering with a magnetic flux density of 150 gauss at the center. The effects of these two parameters were studied on the height, diameter, and size of the deposition copper grains as well as the roughness of surface samples using atomic force microscopy (AFM).The results of this study showed that it is possible to control the specifications of copper grains by changing the discharge currents and the thickness of the target material. The increase in discharge curre

The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m