The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann

ABSRTACT Background: Soft liner material is become important in dental prosthetic treatment. They are applied to the surface of the dentures to achieve more equal force distribution , reduce localized pressure and improve denture retention by engaging undercut . So the aim of the study is to evaluate the effect of different surface treatment by air-abrasion AL2O3 and laser treatment with CO2 laser on improving the shear bond strength of the denture liner to acrylic denture base material . Materials and methods: the 30 specimens of heat cured acrylic denture base material (high Impact acrylic )and heat cured soft liner (Vertex ,Nether Lands )were prepared for this study .They were designed and divided according to type of the s

The research seeks to know the social loafing of kindergarten teachers and their relation to personality traits. In order to achieve the research objectives, the researcher constructed the social loafing scale, which she applied to kindergarten teachers. The scale consists of (22) paragraphs. It has good credibility and stability. The coefficient of stability (85.0) was the retest method and (81.0) Alpha Cronbach equation. In addition, the researcher has adopted (Raymond Cattel) personality traits scale, which has been adapted to the Arab environment (Abdel Rahman and Abu Abada,1998), The scale consists of (39) paragraphs, and enjoys the apparent honesty. The measure of social loafing and the measure of personality traits was applied to

The role of teacher of kindergarten plays an important role in the educational institution for kindergarten role in  the educational institution  for kindergarten and the failure of its role in the development of the mental processes  of children kindergarten means failing in this institution .and hence the importance and effectiveness of the role of the student applied section kindergarten application period it is there fore necessary to be aware of the importance of learning. in preschool and good professional setting and enjoy a significant level of psychological and social systems and mental qualities and study is the urgent need to find generations hare systematic thinker's mind so stay away from memorization and trad

Exploitation of mature oil fields around the world has forced researchers to develop new ways to optimize reservoir performance from such reservoirs. To achieve that, drilling horizontal wells is an effective method. The effectiveness of this kind of wells is to increase oil withdrawal. The objective of this study is to optimize the location, design, and completion of a new horizontal well as an oil producer to improve oil recovery in a real field located in Iraq. “A” is an oil and gas condensate field located in the Northeast of Iraq. From field production history, it is realized the difficulty to control gas and water production in this kind of complex carbonate reservoir with vertical producer wells. In this study, a horizont

The mutagenic effect of some crucifers widely consumed Lepiduim sativum (Garden cress) and Arugula (Eruca sativa) was studied in comparison to carrot (Daucus carota), using bacterial mutagenic system composed of three bacterial isolates; (Bacillus spp)G3 (Arthrobacter spp)G12, and (Brevibacterium spp)G27 ,. Treatment of isolates with plant extracts led to reduction in survival fraction (Sx)at different levels except that Aurgula extract did not show any inhibitory effect in isolates G12 and G27. Crucifers extracts induced streptomycin resistant mutants in G12 at higher level than G3 , but not in G27. No resistance to rifimpacin was detected in all isolates.

First: People’s need for advocacy:

Calling for a legal necessity for all people, regardless of their races, colours, tongues, and culture, to explain the truth, spread fear, bring benefits, ward off evil, regulate a person’s relationship with his Lord, and his relationship with creatures, so that he knows his money and what he owes.

All of creation is in dire need of the call to God’s religion with insight due to their inability to reach out to goodness, righteousness, guidance, and success on their own. Man is limited in thinking in this universe, limited in his resolve, unable to know what will improve his affairs in the two worlds. His need for religion is one of the necessities of his life, and one of the comple

Background: Periodontal disease (PD) is a chronic inflammatory condition characterized by destruction of supporting structures of the teeth. Intelligence quotient (IQ) was potentially reported to significantly associated with prevalence of gingivitis. Mild gingivitis was obtained in high IQ levels while moderate gingivitis may be attributed to poor oral hygiene seen among the subjects having low IQ levels. Method: One hundred volunteers aged between 20-45 years old were enrolled in this study, patients were equally divided into right- and left-handed (50 patients each)and each group then subdivided into patients with healthy gingiva(10), patients with gingivitis (20), and patients suffering from periodontitis (20).An IQ questionnaire was p

Background: tooth debonding was one of the major reasons for denture repair. With the use of recently introduced thermoplastic denture base materials the problem of tooth debonding increased due to the nature of the bond between these materials and the acrylic teeth. This study was aimed to assess the bond of the acrylic teeth to conventional heat cure acrylic resin and to thermoplastic resin denture base material and methods to enhance it. Materials and methods: acrylic resin teeth were bonded to heat cure acrylic resin with and without wetting the ridge laps of the teeth with monomer and acrylic teeth with prefabricated retentive holes, unmodified and modified, in their ridge laps were processed with Valplast thermoplastic resin denture b

One of the serious problems in any wireless communication system using multi carrier modulation technique like Orthogonal Frequency Division Multiplexing (OFDM) is its Peak to Average Power Ratio (PAPR).It limits the transmission power due to the limitation of dynamic range of Analog to Digital Converter and Digital to Analog Converter (ADC/DAC) and power amplifiers at the transmitter, which in turn sets the limit over maximum achievable rate.

        This issue is especially important for mobile terminals to sustain longer battery life time. Therefore reducing PAPR can be regarded as an important issue to realize efficient and affordable mobile communication services.