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

Abstract:
The current research aims to distinguish the talent for the kindergarten
children and its relation with some changes . The research included ( 170 )
child (male , female ) from the kindergarten children on the year 2009 – 2010
the researcher had used PRED meter to achieve the goals of this research
after being sure from the honesty and the prove and the ( person ) connection
coefficient had been used to discover the relation between the talent and the
changes which had been mentioned in the research . The result proved that
the children had talents the toys and the educational scientifically scholarship
finally the researcher had presented some recommendations and suggestions
for other studies .<

In this work, a deep computational study has been conducted to assign several qualities for the graph ⁠. Furthermore, determine the amount of the dihedral subgroups in the Held simple group He through utilizing the attributes of gamma.

This paper is attempt to study the nonlinear second order delay multi-value problems. We want to say that the properties of such kind of problems are the same as the properties of those with out delay just more technically involved. Our results discuss several known properties, introduce some notations and definitions. We also give an approximate solution to the coined problems using the Galerkin's method.

Pulsed liquid laser ablation is considered a green method for the synthesis of nanostructures because there are no byproducts formed after the ablation. In this paper, a fiber laser of wavelength 1.064 µm, peak power of 1 mJ, pulse duration of 120 ns, and repetition rate of 20 kHz, was used to produce carbon nanostructures including carbon nanospheres and carbon nanorods from the ablation of asphalt in ethanol at ablation speeds of (100, 75, 50, 10 mm/s).  The morphology, composition and optical properties of the synthesized samples were studied experimentally using FESEM, HRTEM, EDS, and UV-vis spectrophotometer. Results showed that the band gap energy decreased with decreasing the ablation speed (increasing the ablation time), the mi

The alfalfa plant, after harvesting, was washed, dried, and grinded to get fine powder used in water treatment. We used the alfalfa plant with ethanol to make the alcoholic extract characterized by using (GC-Mass, FTIR, and UV) spectroscopy to determine active compounds. Alcoholic extract was used to prepare zinc nanoparticles. We characterized Zinc nanoparticles using (FTIR, UV, SEM, EDX Zeta potential, XRD, AFM). Zinc nanoparticle with Alfalfa extract and alfalfa powder were used in the treatment of water polluted with inorganic elements such as Cr, Mn, Fe, Cu, Cd, Ag by (Batch processing). The batch process with using alfalfa powder gets treated with Pb (51.45%), which is the highest percentage of treatment. Mn (13.18%), which is the

The research aimed to prepare a measure to evaluate the academic achievement of graduates working in the field of physical education from their point of view, to identify the extent to which graduating students benefit from the curriculum of the College of Physical Education and Sports Sciences, University of Baghdad/Al-Jadriya, and to identify the impact of academic subjects in the practical and theoretical fields. The researchers used the descriptive approach in the research procedures as it is an appropriate approach in achieving the research objectives. The following questions are: What are the academic subjects that have the most impact on graduating students? What are the academic subjects that have the least impact on the are