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

     The research was aimed tostudy themorphological and anatomical characteristics as well as habitatand geographical distributionof speciesPeltariaangustifolia DC., This study indicated that the plant specimens are perennial glabrous herbs, distinguished by the presence of distinct basal and cauline leaves, and simple corymb inflorescence. Flowers perianth consists of four obovate sepals, and four spathulate petals, with hexanderiaandroecium characterized by dilated filaments from the bases and gynoecium consists of obovate ovary and sessile stigma, the fruit reticulate silicula, and the seeds are ovate-elliptical with faintly reticulate configuration. As for the anatomical study, it included the study of the dimensions an

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

     The aim of the study is to investigate the effects of space weather on the troposphere, where our climate exists. This work is useful to give us an idea of ​​the interaction between solar activity and some meteorological parameters. The sunspot number (SSN) data were extracted from the World Data Center for the production, preservation, and dissemination of the international sunspot number (SILSO), top net solar radiation (TSR) and temperature 2 meters from the ERA5 model of the Copernicus Climate Change Service (C3S) from the Climate Data Store with 0.25 grid Resolution, providing a rich source of climate data for researchers. This study was conducted from 2008 to 2021 (solar cycle 24 and the beginning of 25) over Iraq loca

Exploratory activities carried out by oil companies in the latter half of the past
century proved the existence of voluminous reserve of oil and gas in the
southwestern area of Iraq. In view of this, it seemed more than prudent to add a new
knowledge to that currently existing about the subsurface lithostratigraphy of this
area. As a first step in fulfilling this mission, this paper will attempt to do so by
covering the time interval from the Upper Cretaceous to the Neogene. In turn, this
effort had entailed both the description of about 4707 metres of fully recovered
cores, plus the subjection of more than 4000 samples to existing petrologic analyses.
Findings worth mentioning does include the observation that wi

A detailed systematic study of calcareous nannofossils was carried out for the Jaddala Formation in (Aj-10) well, Central Iraq. Seventy one species belong to twenty four genera of calcareous nannofossils were identified including sixty two of them were previously named and nine species were identified for the first time and they would not be given names until more information is obtained in the future to support this identification.
It is a recorded of five biostratigraphic zone, which suggested the age of the Jaddala Formation to be of early to late Eocene. The recorded biozone includes the following: Reticulofenestra dictyoda (Deflandre in Deflandre & Fert, 1954) Stradner & Edwards, 1968 Partial Range Biozone (CNE 5); Discoa

The present study aimed to determine the frequency of ABO and Rh blood group antigens among Sabians (Mandaeans) population. This paper document the frequency of ABO and Rh blood groups among the Sabians (Mandaeans) population of Iraq.There is no data available on the ABO/Rh (D) frequencies in the Sabians (Mandaeans) population. Total 341 samples analyzed; phenotype O blood type has the highest frequency 49.9%, followed by A 28.7%, and B 13.8% whereas the lowest prevalent blood group was AB 7.6%. The overall phenotypic frequencies of ABO blood groups were O>A>B>AB. The allelic frequencies of O, A, and B alleles were 0.687, 0.2 and 0.1122 respectively. Rhesus study showed that with a percentage of 96.2% Rh (D) positive is by far the mo

The study includes biostratigraphy of the Lower Sarmord Formation in well Kirkuk-No-109. North of Iraq, two biozones had been distinguished as follow:
1- Choffatella decipiens SCHLUMBRGER Zone.
2- Orbitolina discoidea GARS Zone.
The age of Formation in this study is determanid as Lower Cretaceous (Hauterivian-early Aptian).
Keyword: Lower Sarmord, Formation well Kirkuk-109, Choffatella decipiens and Orbitolina discoidea, Lower Cretaceous

The aim of this paper is to identify Nano-particles that have been used in diagnosis and treatment of leishmaniasis in Iraq. All experiments conducted in this field were based on the following nanoparticles: gold nanoparticles, silver nanoparticles, zinc nanoparticles, and sodium chloride nanoparticles. Most of these experiments were reviewed in terms of differences in the concentrations of nanoparticles and the method that was used in the experiments whether it was in vivo or in vitro. These particles used in most experiments succeeded in inhibiting the growth of Leishmania parasites.