The study aimed to show the concept and importance of accounting Conservatism, Persistence and volatility of earnings of companies listed in the Iraqi market for securities have been selected 35 companies for the period between 2013 to 2107 used the scale of book value to market value to measure the Conservatism while the current profit regression model was used to measure future profits Eviews 9 was used for the purpose of testing the two hypotheses. The results of the study found that there is a statistically significant relationship between accounting Conservatism and Persistence of earnings. The relationship is inverse with no statistically significant relationship between Conservatism and earnings volatility.

Iraqi EFL college instructors, who supervise the teaching practice of EFL student teachers, commonly experience the inefficient teaching performance of prospective teachers. This inefficiency is usually due to their inability to make connections between the practical experience and the theoretical knowledge of TEFL. One of the reasons behind this inability may be the employment of traditional ways of training and instructing student teachers. Moreover, it is usually noticed that many Iraqi EFL student teachers have a negative attitude toward the teaching profession. They explicitly state that they would join the teaching force only if they fail to work in any other field.

Hypertension is one of the main causes of heart disease; beta- blockers play a crucial role in the management of patients with essential hypertension. Bisoprolol is one of the widely used drugs for the treatment of hypertension. Bisoprolol tablets were prepared by two methods (direct and wet) using different proportion and types of diluents, different binder types and forms, then evaluated for, weight variation, hardness, friability, disintegration time and dissolution rate. The results were compared with a reference Bisoprolol tablet.

Both methods of preparation wet and direct compression method gave good results, which are consistent with the requirements of British Pharmacopeia and United States Pharmacopeia. It was found that

A polycrystalline PbxS1-x alloys with various Pb content ( 0.54 and 0.55) has been prepared successfully. The structure and composition of alloys are determined by X-ray diffraction (XRD), atomic absorption spectroscopy (AAS) and X-ray fluorescence (XRF) respectively. The X-ray diffraction results shows that the structure is polycrystalline with cubic structure, and there are strong peaks at the direction (200) and (111), the grain size varies between 20 and 82 nm. From AAS and XRF result, the concentrations of Pb content for these alloys were determined. The results show high accuracy and very close to the theoretical values. A photoconductive detector as a bulk has been fabricated by taking pieces of prepared alloys and polished chemic

GA Al Omran, AA Noaimi, Z Al Madfai, H Al Hamamy, Journal of the Faculty of Medicine Baghdad, 2012

he effect of different cultural conditions on production of bioemulsifier from Serratia marcescens S10 was determined; different carbon and nitrogen sources were used such as: different oils include: edible (vegetable) oils (olive oil, sesame oil, sun flower oil and corn oil) and heavy oils (oil 150, oil 60, oil 40) as carbon sources and (NH4Cl, casein, (NH4)2SO4, peptone, tryptone, gelatin and yeast extract) as nitrogen sources were added to production media. Bioemulsifier was estimated by measuring the surface tension (S.T), emulsification activity (E.A) and emulsification index (E24%). The best results of bioemulsifier production from Serratia marcescens S10 were obtained at pH8 and incubated at 37ºC for 5days, using sesame oil