Autorías: Mustafa Abdulamir Hussain, Ahmed Sebeaatea Almujamay, Riyadh khaleel khammas. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 5, 2022. Artículo de Revista en Dialnet.

This study aimed to measure  the accounting conservatism  and the lemited factors which  affected on it in the annual financial reports of insurance companies which listed on the Amman Stock Exchange during the period from 2005 to 2016, these factors were represented by firm age, firm debt and firm size.

Using the market value model (MV) To book value  ( BV) Beaver and Ryan (2000) The level of the accounting conservatism was measured. The study found that the insurance companies which are listed on the ASE exercise the accounting conservatism when they were  preparing financial reports. And when conducting a process  of the test of the affected of the factors (The age of the

The study aims at investigating the effectiveness of the Virtual Library Technology, in developing the achievement of the English Language Skills in the Center of Development and Continuous Education, in comparison with the individual learning via personal computer to investigate the students' attitude towards the use of both approaches. The population of the study includes the participants in the English Language course arranged in the Center. The sample includes 60 students who were randomly chosen from the whole population (participants in English Courses for the year 2009-2010). The sample is randomly chosen and divided into two experimental groups. The first group has learned through classroom technology; while the other group has l

The performance of H2S sensor based on poly methyl methacrylate (PMMA)-CdS nanocomposite fabricated by spray pyrolysis technique has been reported. XRD pattern diffraction peaks of nano CdS has been indexed to the hexagonally wurtzite structured The nanocomposite exhibits semiconducting behavior with optical energy gap of4.06eV.SEM morphology appears almost tubes like with CdS/PMMA network. That means the addition of CdS to polymer increases the roughness in the film and provides high surface to volume ratio, which helps gas molecule to adsorb on these tubes. The resistance of PMMA-CdS nanocomposite showed a considerable change when exposed to H2S gas. Fast response time to detect H2S gas was achieved by using PMMA-CdS thin film sensor. The

In this paper, we derived an estimator of reliability function for Laplace distribution with two parameters using Bayes method with square error loss function, Jeffery’s formula and conditional probability random variable of observation. The main objective of this study is to find the efficiency of the derived Bayesian estimator compared to the maximum likelihood of this function and moment method using simulation technique by Monte Carlo method under different Laplace distribution parameters and sample sizes. The consequences have shown that Bayes estimator has been more efficient than the maximum likelihood estimator and moment estimator in all samples sizes

Digital Elevation Model (DEM) is one of the developed techniques for relief representation.  The definition of a DEM construction is the modeling technique of earth surface from existing data. DEM plays a role as one of the fundamental information requirement that has been generally utilized in GIS data structures. The main aim of this research is to present a methodology for assessing DEMs generation methods. The DEMs data will be extracted from open source data e.g. Google Earth. The tested data will be compared with data produced from formal institutions such as General Directorate of Surveying. The study area has been chosen in south of Iraq (Al-Gharraf / Dhi Qar governorate. The methods of DEMs creation are kriging, IDW (inver

Digital Elevation Model (DEM) is one of the developed techniques for relief representation.  The definition of a DEM construction is the modeling technique of earth surface from existing data. DEM plays a role as one of the fundamental information requirement that has been generally utilized in GIS data structures. The main aim of this research is to present a methodology for assessing DEMs generation methods. The DEMs data will be extracted from open source data e.g. Google Earth. The tested data will be compared with data produced from formal institutions such as General Directorate of Surveying. The study area has been chosen in south of Iraq (Al-Gharraf / Dhi Qar governorate. The methods of DEMs creation are kri

the research was exposed to a study the importance of the role of the supportive entities in providing the useful information to the tax administration and their ability to extend the level of the tax base of taxpayers, through the improvement of the tax payers determination and their tax settle for the purpose of increasing the tax revenue, and shed light on the legal evidence through which these entities become officially assigned to perform a supplementary task to the General Committee for Taxes GCT, to help it to perform its task efficiently, and to study the reasons of the weak cooperation of the supportive entities and their reluctance to provide useful information which leads to limiting the tax base.

The research data hav

 The aim of this research is to identify the extent to which the Conventional and Islamic banks are committed to implement the requirements of the corporate governance in its financial reports. In addition to its commitment to transparency and clarity in dealing with the shareholders and stockholders to protect their interests and to determine the impact of the commitment of the corporate governance on assessing the financial performance of the conventional and Islamic banks that participate in Bahrain Stock Exchange.