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.

One-hundred and twenty Iraqi women (60 single women and 60 married women) with age ranges from (17-49) years have been involved in this study to estimate the levels of anti-mullerian hormone (AMH) and follicle stimulating hormone (FSH) as markers of ovarian aging. The descriptive data [age, body mass index (BMI), age at menarche, duration of menarche] have been recorded. Blood samples were collected from the studied women to determine the levels of AMH and FSH. The results revealed non-significant (p>0.05) differences in levels of AMH and FSH between single women and married women. A significant negative correlation was observed between AMH levels and age in single women (r=-0.519, p<0.05) and married women (r=-0.433, p<0.05). A no

This study has aimed to measure the relationship between the skills required for the labor market and the employment of graduates of community colleges at King Khalid University. For gathering the required data, a questionnaire has been designed and distributed to the faculty members of community colleges at King Khalid University in a random sample method. The chosen sample size has covered (123) individuals. Questionnaire forms have been distributed and retrieved from (117) participants. Therefore, the estimated response has reached 95 % of the total sample size. The results of the study have shown that there is not any significant relationship between the skills which the graduates   acquire and the requirements of employmen

Background: Background: Diabetes mellitus is a life-threatening disease. Global prevalence of diabetes mellitus is increasing rapidly providing a worrying indication and major threat to global health unless interventions are created through community awareness and knowledge regarding different aspect of DM.

Aims: To assess the level of awareness regarding diabetes risk factors, prevention and management among community members in Baqubah city and to identify any association between awareness level and some variables.

Methods: Across sectional study was carried out from the 1st of January - 30th of November 2019 in all primary health care centers (six centers) in center of Baqubah city. A convenien

Background: Gingivitis is one of the most common and widely spread oral diseases in adolescents after dental caries occur in both developed and developing countries. Dental plaque is the main etiological factor of gingivitis. Another oral problem is enamel defect. The aim of this study was to estimate the oral hygiene (dental plaque), and determine the prevalence and severity of gingivitis and enamel defects among 16-17 years old secondary school female students in urban areas of Kirkuk city/Iraq. Materials and methods: A representative sample included in this study consisted of 750 secondary school female students distributed into 387 for the age sixteen and 363 for the age seventeen, they were selected randomly from different female secon

Background: Although they are not life threatening, dental caries and periodontal disease are the most predominant and widely spread oral diseases throughout the world. Another most common dental problem seen in children is dental trauma. The aims of the study included the investigation of the prevalence and severity of dental caries, gingivitis and dental plaque in relation to gender, furthermore, the prevalence and severity of the traumatized anterior teeth were assessed. Materials and Methods: This oral health survey was conducted among primary school children aged 9 years old in Al-Diwaniyah city in Iraq. The total sample composed of 600 child (320 males and 280 females) selected randomly from different school in Al-Diwaniyah city. Dia

Background: The protective roles of vitamin C and total proteins in gingival inflammation were reported by several studies. The aim of this study was to measure the concentration of salivary vitamin C, total protein and their relation to gingival health among dental students. Materials and methods: The sample consisted of 67 dental students (33 males and 34 females) from College of Dentistry, University of Baghdad. Sillness and Löe (1964) was used for recording of dental plaque, while the gingival index (GI) was measured according to Löe and Sillness criteria (1963). Stimulated salivary samples were collected and chemically analyzed in Poisoning Center/Surgical Specialty Hospital by using colorimetric method to measure the salivary v

Background: Water-pipe can be defined as a single or multi stemmed device that used to vaporize and smoke flavored tobacco whose smoke is passed via water vase before inhalation. Water-pipe smokers are at risk of exposure to many toxic chemicals that are not filtered by water, as well as risk of infectious diseases when the mouth piece of the water-pipe is shared. This study was carried out to investigate the effect of water pipe on the oral health. Materials and Methods: Sixty persons were included in this study aged between 22 and 23 years. Forty persons were coffee shop workers for at least five years, half of them were water-pipe smokers (active smokers) and the other weren’t smokers (passive smoker), the last group was the co

Background: Orofacial cleft is the most common craniofacial birth defect and the fourth most common congenital malformation in humans that have an effect on oral health in addition to nutrient intake affected in those children. This research aims to investigate gingival condition, dental caries experience and nutritional status among children with orofacial cleft and compare them with normal children. Materials and methods: The study group included 36 children with an age ranged (4-9) years of orofacial cleft. The control group included 37 children matched the control group in age and gender. Gingival condition measured by Gingival Index (Löe and Silness, 1963), while dental caries status was measured by (D1-4MFs/d1-4mfs) index according