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

ABSTRACT:. The Lower Cretaceous Zubair formation is comprised of sandstones intercalated with shale sequences. The main challenges that were encountered while drilling into this formation included severe wellbore instability-related issues across the weaker formations overlaying the reservoir section (pay zone). These issues have a significant impact on well costs and timeline. In this paper, a comprehensive geomechanical study was carried out to understand the causes of the wellbore failure and to improve drilling design and drilling performance on further development wells in the field. Failure criteria known as Mogi-Coulomb was used to determine an operating mud weight window required for safe drilling. The accuracy of the geomechanical

This study was conducted in the poultry field of Al-Mustansiriya University/ Baghdad, to show the effect of adding different levels 0, 1, 5 and 10% of the fenugreek seeds in the rations containing many contaminated microbes on the productive performance of broilers. 150-day-old rose meat was used with a 41 average weight (gm), were randomly allocated to 4 treatments with 3 replicates, and for each treatment 15 chicks per repetition: 0, 1, 5, and 10% (T0-T3), respectively. The results of this study showed that fenugreek seeds contain good amounts of protein, fat, ash and carbohydrates, which are 24.92, 8.82, 3.08 and 54.28 respectively. Fenugreek seeds also have high levels of tannins, coumarins and flavones, followed by saponins,

The objective of the present study is to determine the effect of Kaolin as a fuel oil additive to minimize the fireside corrosion of superheater boiler tubes of ASTM designation (A213-T22) by increasing the melting point of the formed slag on the outside tubes surface, through the formation of new compounds with protective properties to the metal surface. The study included measuring corrosion rates at different temperatures with and without additive use with various periods of time, through crucible test method and weight loss technique.

      A mathematical model represents the relation between corrosion rate and the studied variables, is obtained using statistical regression analysis. Using this model,

In this paper, a theoretical study to the effect of journal misalignment on the static characteristics of oil filled porous journal bearing when lubricated with couple stress fluid has been carried out.

The analytical model used through this work is for a bearing with isotropic permeability. Considering isotropic permeability the Reynolds' equation for the oil film is modified to include a so – called filter term and the effect of fluid coupled stress. The pressure equation for the porous medium is obtained from Darcy's law and continuity equation. The equation which was used to evaluate the oil film thickness was modified to include the effect of possible misalignment in longitudinal and transverse directions. The governing eq

I mpact strength for Epoxy/Polyurethane, Blends and their composites with two
layers of Glass fibers (0-90) are calculated.
The impact strength of the blends and composites decrease with increasing weight
by weisht percentage of polyurethane . This result is attributed to the high elasticity
of PU , and to the immiscibility between the polymer blends as well as the fiber
delaminates

Background Mirabegron is a β3-adrenergic receptor (β3-AR) agonist indicated for the treatment of overactive bladder. β3-AR agonists are located in the urinary bladder and adipose tissue, where they are involved in the regulation of thermogenesis and lipolysis. Objective To evaluate the effect of mirabegron on lipid profile (serum cholesterol and triglyceride) and BMI in patients with OAB. Materials and Methods In the medical city complex (Ghazi AL-Hariri Hospital) urology outpatient clinic, a prospective study of 40 patients diagnosed with OAB. These patients took a single dose of mirabegron 50 mg for 4 months and assessed its effect during this period on weight and fasting serum (s.) cholesterol and triglycerides. Results Investi

Age and BMI may be used to diagnosis of thyroid autoimmune disease. One hundred Iraqi women with age ranged from 18 to 60 years participate in this research, 50 of them were hypothyroidism patients, 30 were hyperthyroidism patients and the other 20 were euthyroidism served as controls. Blood samples were collected from the studied subjects to determine thyroid profile [free triiodothyronine (FT3), free tetraiodothyronine (FT4) and thyroid stimulating hormone (TSH)], thyroid antibodies [anti-thyroid peroxidase (anti-TPO), anti-thyroglobulin (anti-Tg), and anti-thyroid stimulating hormone receptor (anti-TSHR)], and levels of vitamin D (vit D), calcium (Ca), and phosphorus (P) using different analysis techniques. When the effect of age