The research aims to measure the accounting conservatism practice of listed companies in the Iraq stock exchange using Basu model to measure the degree of accounting conservatism in a sample of companies of (21) companies for the period from 2007 to 2011, the researcher found that most of the listed companies in the market exercised accounting conservatism when measurement and disclosure of the result of the activity and financial position and there is a variation in the degree of accounting conservatism between economic sectors , which included banking , investment , insurance , industry , agriculture , tourism and hotels.

   Because the practice of accounting conservatism properly

Introduction: COVID-19 vaccine have been indicated to successfully decrease the hazard for symptomatic severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) infection furthermore associated hospitalisations. Objective: To study the immune response among different types of SARS-CoV-2 vaccines. Methods: This study includes 100 vaccinated individuals (43 Sinopharm, 30 AstraZeneca and 27 Pfizer) with one or two doses from different health centres in Baghdad. During the period from April 2021 to the end of May 2021, SARS-CoV-2 IgG and SARS-CoV-2 IgM levels were detected using AFIAS-6 device depending on FIA (Fluorescence Immunoassay) technique. Results: 93% of the cases were positive for IgG levels, and negative in 7% case

Levan is an exopolysaccharide produced by various microorganisms and has a variety of applications. In this research, the aim was to demonstrate the biological activity of levan which produced from B. phenoliresistens KX139300. These were done via study the antioxidant, anti-inflammatory, anticancer and antileishmanial activities in vitro. The antioxidant levan was shown 80.9% activity at 1250 µg/mL concentration. The efficient anti-inflammatory activity of 88% protein inhibition was noticed with levan concentration at 35 µg/mL. The cytotoxic activity of levan at 2500 µg/mL concentration showed a maximum cytotoxic effect on L20B cell line and promastigotes of Leishmani tropica. Levan has dose-dependent anticancer and antileishmanial acti

Image is an important digital information that used in many internet of things (IoT) applications such as transport, healthcare, agriculture, military, vehicles and wildlife. etc. Also, any image has very important characteristic such as large size, strong correlation and huge redundancy, therefore, encrypting it by using single key Advanced Encryption Standard (AES) through IoT communication technologies makes it vulnerable to many threats, thus, the pixels that have the same values will be encrypted to another pixels that have same values when they use the same key. The contribution of this work is to increase the security of transferred image. This paper proposed multiple key AES algorithm (MECCAES) to improve the security of the tran

Carbamazepine (CBZ) is an antiepileptic medication (AED) intended to treat epilepsy, although it is also used to treat psychiatric problems and neuropathic pain. CBZ use has been linked to male reproduction problems such as hormonal changes, sexual problems, and sperm quality loss in addition to its effect on the hypothalamic-pituitary-gonadal (HPG) axis. The present study aimed to check the potential consequences of carbamazepine on the histology of the testis. In this experiment, 24 adult males of Swiss albino mice were divided into four groups. The control group was gavaged with distilled water, and the others were treated with carbamazepine orally administered with 0.1 ml of a daily dose of concentrations (2.5, 5 and 10) mg/kg bw for

The physical and chemical parameters of Tigris River water in AL- Kut City have been studied. Three stations have been chosen. . The sampling of study was made monthly and for six months from September 2014 until February 2015.The result of turbidity values showed height mean in summer 84 NTU, The decrease of turbidity was one of the positive results to the effect of AL-Kut Dam on the Tigris River after the Dam and on the total suspended solids. The electrical conductivity was 1340 µs/cm in winter that may be due to the existence of the polluted elements. The river water was fresh (0.48‰ semiebrachish) with a good aerated water and the height of the dissolved oxygen mean value has been noticed 13.1mg/L at many times. Over satura