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

Summary of the jurisprudence research

  Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, our master Muhammad, and upon his pure family, and his ignorant and ignorant companions, and those who followed them in goodness until the Day of Judgment.

 Then:

 The many jurisprudential aspects that the Shafi’i imams said are of great importance, because these aspects are nothing but the opinions of venerable jurists who have reached a high degree of knowledge until they have become among the owners of faces. And among them are the Shafi’i jurists, the jurists may differ among themselves, either because there is no text about their imam in a

The research aims to identify the effect of the training program that is based on integrating futuristic thinking skills with classroom interaction patterns on mathematics teachers in order to provide their students with creative solution skills. The research sample consisted of 31teachers (15 teachers for the experimental group and 16 for the control groups). The researcher developed a measure for the academic self-efficacy consisting of (39) items. Its validity, reliability, coefficient of difficulty and discriminatory power were estimated. To analyze the findings, the researcher adopted the Mann-Whitney (U) test and the effect size, and the findings were as follows: There is a statistically significant difference at the significance leve

Abstract:
Through the research, I have briefly discussed the life of Imam Ali and
indicated the interpretation of the Qur'an by language and terminology, the
importance and characteristics of Sahabas', may Allah be pleased with them,
interpretation of the Qur'an. Also, the sayings of Imam Ali, wich included the
explanatory interpretation of the Qur'an by the Qura'n, Sunnah, language, and
correct opinion. I have also indicated the reasons of the Quran's revelation
and the readings of the Qura'n that had been received from him including the
interpretive meaning these readings revealed. Finally, I concluded my
research with the most important results and recommends.

The monogenean Gyrodactylus taimeni Ergens, 1971 was recorded in this study for the first time in Iraq from gills of the common carp Cyprinus carpio Linnaeus, 1758. The description and measurements of this parasite as well as illustration were given. In addition, a list of species of Gyrodactylus so far recorded from C. carpio in Iraq is also included together with a list of all other hosts recorded for each gyrodactylid species.

Background: Chronic kidney disease is a gradual loss of kidney function with diabetes and hypertension as the leading cause. Chronic kidney disease is one of these systemic diseases that can affect salivary contents. Aims: This study aimed to assess salivary immunoglobulin A, interleukin-6 and C- reactive protein in chronic kidney disease patients on hemodialysis and those on conservative treatment in comparison with control subjects. Materials and methods: Ninety subjects were included in this study divided into three groups: 30 patients with chronic kidney disease on hemodialysis for at least 6 months ago; 30 patients with chronic kidney disease on conservative treatment and 30 healthy control subjects. Secretory immunoglobulin A, inte

Objectives: The purpose of this in vitro study was to compare the effect of adding a poloxamer surfactant to the irrigant solutions on its cleaning efficiency. Design: In this study the roots of extracted permanent premolar teeth were used and evaluated by using Scanning Electronic Microscopy (SEM). Materials and Method: 72 human single tooth of permanent premolar (8 for each group) were used in this in vitro study. Roots after sectioning at cervical area to get 15 mm were embedded in a plastic container filled with impression silicon, then instrumented with ProTaper rotary instruments till size F4. Each group (8 root) were irrigated with one of the nine solutions used in study: three concentrations of NaOH [5% (A1), 2.5%(A2), 0.5%(A3)], th

Background and Objectives: Wound healing is a complex process with overlapping phases haemostasis, inflammation, proliferation and maturation/matrix remodeling. Each phase of wound healing requires different management strategies, and inappropriate treatment can delay wound healing. The aim of the present study was to evaluate the efficacy of topical application of calmodulin as a significant augmentation of the granulation tissue production process of wound healing and to express of genes CaMKK2, MaP2K6 and CXCR4 at site of wound defect, that have versatile effects on the body and they belong to Ca/camodulin related genes. Material and Methods: In this study thirty albino male rats, weighting (300-400) gram, aged (6-8) months, wil

Calcium carbonate is predominantly present in aqueous systems, which is
commonly used in industrial processes. It has inverse solubility characteristics
resulting in the deposition of scale on heat transfer surface. This paper focuses on
developing methods for inhibition of calcium carbonate scale formation in cooling
tower and air cooler system where scaling can cause serious problems, ZnCl 2 and ZnI
2 has been investigated as scale inhibitor on AISI 316 and 304. ZnCl 2 were more
effective than ZnI 2 in both systems, and AISI 316 show more receptivity to the
chlorides salt compared to AISI 304. The inhibitors were more effective in cooling
tower than air cooler system. AISI 316 show more constant inhibition effic