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

Objectives of the study: Assess pregnant women's knowledge about tetanus toxoid vaccination, to find out the
relationship between pregnant women's knowledge and some variables which included: (age, level of
education, occupational status, socio-economic level, gravidity, parity, following visits of antenatal care,
tetanus toxoid vaccination coverage).
Methods and Materials: Descriptive analytic study conducted on multistage probabilistic sample of 130
pregnant women during period from 30th January 2012 to the 24th April 2013 was carried out in the six primary
health care centers at Karbala city. The questionnaire was consisted of four parts which include of: sociodemographic
characteristics, reproductive information,

Polycaprolactone is one of the natural biodegradable polymers mainly used in bioplastics production for packaging, usually composed of non-toxic compounds and biodegradable. The aim was to examine the role of zinc oxide (ZnO) nanopowder on the,wettability , thermal and anti-bacterial effect nanocomposites.  Pure PCL and PCL-based bio- nanocomposites doped with various ratios of ZnO nanoparticles from 0% to 5wt% were prepared through the arrangement of throwing procedure.  The results show that wettability properties in relation to ideal PCL and that they were increasingly hydrophobic from 57º.8 to 69º.53 because add ZnO  nanocomposites,the thermal stability between 300 and 400 ° C makes them perfect for the application

Energy Loss Function (ELF) of 2 5 Ta O derived from optical limit
and extended to the total part of momentum and their energy
excitation region ELF plays an important function in calculating
energy loss of electron in materials. The parameter Inelastic Mean
Free Path (IMFP) is most important in quantitative surface sensitive
electron spectroscopies, defined as the average distance that an
electron with a given energy travels between successive inelastic
collisions. The stopping cross section and single differential crosssection
SDCS are also calculated and gives good agreement with
previous work.

This work is licensed under a Creative Commons Attribution 4.0 International License. Abstract This study examines the working capital management

Carbon fiber reinforced polymers (CFRP) were widely used in strengthening reinforced concrete members
in the last few years, these fibers consist mainly of high strength fibers which increase the member capacity in addition to changing the mode of failure of the reinforced concrete beams. Experimental and theoretical investigations were carried to find the behavior of reinforced concrete beams strengthened by CFRP in shear and bending. The experimental work included testing of 12 beams divided into 4 groups; each group contains 3 beams. The following parameters were taken into consideration: - Concrete crushing strength. - CFRP strengthening location (shear strengthening and both shear and flexure strengthening). Reinforced beams were

This study was set out to investigate factors affecting labor productivity on construction in the north of Iraq (Kurdistan) and to rank all the factors based on engineers, contractors, and designer’s opinions. 76 factors were analyzed based on previous literature and a pilot study. Next, by using online Google Form, a questionnaire form was created and sent to people who have experience in the construction industry. Afterward, the questionnaire form was sent to targeted people by email and social media apps. Factors were divided into nine groups “Management, Technical and Technology, Human and Workforce, Leadership, Motivation, Safety, Time, Material and Equipment, and External”. However, 202 respondents participated in this study,