This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

The present study, entitled “ linguistic characteristics (the morphology - nominal suffixes ) of a number of (Quriyat or koyrat ) by the poet Kamal Mustafa Daquqli, aims at studying and making a comparison between  Turkmen dialect written and spoken forms that show many of the hidden language structures. Similarly, the study sheds light on the poet as one of the most prominent literary figures in Turkmenistan literature.

Turkman Quriyat is one of Turkman blank verse significant forms. Apart from (songs and Quriyat) and until the 19^th C., folk poetry has been stalled for a long time but reclaimed its literary high position in the middle of the 20^th C.

The study introduction briefly discusses Tu

Transportation Sector classified as one of the services sectors which is without the production activities cannot be complete its rule. Is act asmoving actions which operate at production and non production goals for the organization and individuals insides the country and with others, that is why this sector act as one of the main which is occupied an important status on the way the economic activities and on the level of the economic institutions the transportation work on transforming all the commodities and products from productions locations to consumption location then its effect the productivity process and create the location utility and on the level of economic it considered as one of the economic supportive structure an

Summary

The book (Fatah al-Rahman reveals what is ambiguous in the Qur’an), which is a book of verbal similarities that tries to touch the Qur’an expression, and the subtle differences between its expressions and expressions. It appeared when it appeared in many chapters, from which I chose to delete in monolithic letters such as Ba and Ta, and to heal and delete in non-monosymbols such as (that) and (may) and (no), so the search came to two chapters The first is for deleting the monolithic letters, and the second is for deleting non-monosyllabic letters, preceded by introductory discussions revolving around the linguistic and idiomatic definition of deletion, a brief translation of the

This research was distributed into two sections, the first section was concerned with the concept of value for De Saussair and its methodological impact on his linguistic structural conceptions with respect of the distinction between synchronism and diachronism, the value role of linking function between the sounds and the though, the basing of his theoretical conception on the language being a form and not a material according to this principle and the value impact on the demonstration that the linguistic element acquires its functional importance from the relations inside the language system. It also stopped at the methodological impact of value on defining the analytical linguistic unit and the value role in semantics through the prin

The research aims to demonstrate the impact of internal audit in Iraqi economic units on enhancing social performance reports, through the statistical models used, as a survey list (for the independent variant) of the search, which contains five axes of each axis, contains a set of The questions were prepared on the basis of the standards issued by the Institute of Internal Auditors (IIA) and were distributed to a sample of internal auditors, as for (for the approved variable) the researcher obtained numerical data represented by the financial statements of the research sample and used statistical models such as model (Kolmakrov-Smirnov) is a good match (goodness of fit) which assumes that the data is distributed naturally as wel

Objectives: The study aims to assess the school refusal behavior of first class pupils at primary schools and identifying the relationship between the school refusal behavior and some of socio-demographic characteristics for the pupils.

Methodology:  A descriptive-analytic study was initiated from November 1^st, 2012 to April 1^st, 2013. A random sample of 411 students is selected from a probability stratified sample of 17 primary schools for both sexes in 4 sectors in Baghdad Al-Rasafa and Al-Karkh districts which are selected randomly from first class of primary school. A Self administrative questionnaire (Parents' Version) which constructed by the rese

Objectives: To assess nurses-midwives knowledge and performance regarding immediate newborn care in delivery rooms, and to identify the relationship between nurses-midwives knowledge and performance and their socio-demographic and professional variables regarding immediate newborn care.

Methodology: A descriptive study was conducted from 1^st of October, 2019 to 20^TH of October, 2020 at three maternity teaching hospitals in Baghdad city/Al-Russafa Health Directorate: Al-Elwiya Maternity Teaching Hospital, Fatema Al- Zahra Maternity and Pediatric Hospital, Al- Za'faraniyah General Hospital. Non-probability (purposive sample) include

المواقف افي الدول العربية قراءة تحليلية في مواقف لدولية من التغيير (الولايات المتحدة - الاتحاد الاوروبي - روسيا)

Sorghum seeds suffer from a low germination ratio, so a factorial experiment was carried out in the Seed Technology Laboratory, Department of Field Crops, College of Agricultural Engineering Sciences, University of Baghdad during 2022 according to a Completely Randomized Design with four replications to study the effect of stimulating seeds with aqueous extract of banana peels with a concentration of (0, 15, 25 and 35%) and citric acid at concentrations (0, 50, 100 and 200 mg L-1) on viability and vigour of seed properties. Seeds that soaked with banana peel extract at a concentration of 25% outperformed in first count (79.8%), final count (85.0%), radicle length (13.2 cm), plumule length (11.6 cm), and seedling vigour index (2109), noting