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

This study involved the effect of anew nickel (II) complexs with formla [NiL2(H2O)2].2.5ETOH where L=Bis[5-(p-nitrophenyL)-4-phenyL-1,2,4-traizole-3-dithocarbamato hydrazide] diaqua. nickel(II). Ethanol(2.5).and anti-cancer drug cyclophosphamide on specific actifity of two Liver enzymes (GOT,GPT) in the (Liver,kidney) tissues and on the creatinine Level in the kidney byUtilizing an invivosystem in femalmice.The result showed that inhibition in the activity of GPT and GOT enzymes in theLiver and in both nickel (II) complex and cyclophosphamide drug (CP) . mice weretreated with three doses (90,180,320) µg/mouse for three days for each group.The Liver show's the highest rate of GPT inhibition was about 97.43% at180µg/mouse regarding the ki

This paper presents a new azo dye 3-[2-(1H-indol-2-yl)ethyldiazenyl]quinolin-2-ol] from the reaction of the diazonium salt derived from tryptamine and 2-hydroxyquinoline. Azo dye was used to prepare a series of complexes with the chlorides of Ni(II), Pt(IV), Pd(II), Cd(II), and Zn(II). Compounds were analyzed and characterized using elemental analysis, magnetic measurement, UV-vis, IR, MS, NMR, and conductivity. The findings demonstrated that the ligand acts as ionic in complex form, O-bidentate, supporting the proposed formula. The complexes generally exhibited tetrahedral and octahedral geometries, except the palladium complex, which adopted a square planar geometry. TGA was used to investigate the thermal characteristics of compo

Background: Aesthetic archwires are used to overcome the aesthetic problems of stainless steel wires but the color of the coating layer can be changed with time when exposed to oral environments. The aim of this study was to evaluate the degree of color change of different aesthetic archwires from different companies under different coloring solutions. Materials and Methods: One hundred fifty samples of coated archwires from three companies (Highland, G&H and Dany) were immersed in 5 solutions (artificial saliva, turmeric, tea, coffee and Miranda) to evaluate the degree of color changes after 7, 14 and 21 days using visible spectrophotometer. Data were collected and analyzed using one way ANOVA and post hoc Tukey’s tests. Resu

Laser assisted skin wound closure offers many distinct advantages over conventional closure
techniques. The objective of this in vitro experimental study, carried out at the Institute of Laser for
Postgraduate Studies/Baghdad University, was to determine the effectiveness of 980 nm diode laser in
welding of human skin wounds. Multiple 3-4 cm long full thickness incisions in a specimen of human
skin obtained from the discarded panniculus of an Abdominoplasty operation were tried to be laser
welded using a 4 mm spot diameter laser beam from a 980 nm diode laser at different laser parameters
and modes of action. The tensile strength at the weld site was analyzed experimentally. Although laser
assisted wound welding did

Teachers should have acceptable ratios of multiple intelligences. Knowing their most dominate intelligence, teachers will be capable of understanding and considering the multiple intelligences of their students. Accordingly, they will be able to use Gardner’s theory as an effective approach of teaching for all kinds of learners and not limited to a specific type of students especially those who have high ratios of verbal-linguistic and logic-mathematical intelligences

This study was conducted in the Poultry farm of the animal during the Production department, Iraqi during the (Ministry of Science and Technology) period from 3-9-2001 to 8-4-2002. The objectives of this study were to evaluate the effect of low – level chronic aflatoxicosis on performance (body weight, feed conversion efficiency and mortality), Serum biochemistry and activity of some enzymes (GOT,GPT, ALKP, LDH). A total of 300 male chicks of broiler breeder (Faw–Bro) were used. Chicks at day 1 of age were fed diets contaminated with aflatoxine at levels of 0, 0.3, 0.6, 0.9, 1.2, and 1.5 the feeding period were extended to 8 weeks. The data were subjected to analysis of variance by the completely randomized design. The results showed

Six mixed ligand complexes were prepared from malonic acid (MA), nicotinic acid (NA), and 2-aminopyridine (AP) in a (1:1:1:1) molar ratio (M: MA: NA: AP.), using aqueous ethanol as a reaction medium. The prepared compounds were analyzed by flame atomic absorption, (C.H.N.) analysis, and FTIR, UV-Vis, and mass spectroscopy, as well as conductivity measurement and magnetic susceptibility studies. Based on the combined analytical data, the prepared complexes were proposed to adopt an octahedral geometry.   A urinary tract infection (UTI) is a bacterial infection that affects any part of the urinary tract.   The emergence of antibiotic-resistant bacteria and fungi has led to poor patient outcomes and limited treatment options, prompting int

Six mixed ligand complexes were prepared from malonic acid (MA), nicotinic acid (NA), and 2-aminopyridine (AP) in a (1:1:1:1) molar ratio (M: MA: NA: AP.), using aqueous ethanol as a reaction medium. The prepared compounds were analyzed by flame atomic absorption, (C.H.N.) analysis, and FTIR, UV-Vis, and mass spectroscopy, as well as conductivity measurement and magnetic susceptibility studies. Based on the combined analytical data, the prepared complexes were proposed to adopt an octahedral geometry.   A urinary tract infection (UTI) is a bacterial infection that affects any part of the urinary tract.   The emergence of antibiotic-resistant bacteria and fungi has led to poor patient outcomes and limited treatment options, promp

Background: The purpose of this study was to evaluate the effect of in vitro long-term simulation of oral conditions on the bond strength of PEEK CAD/CAM lingual retainers.

Material and methods: The sample consisted of 12 PEEK CAD/CAM retainers each composed of 2 centrally perforated 3x4mm pads joined by a connector. They were treated by 98% sulfuric acid for 1 minute and then conditioned with Single Bond Universal and bonded to the lingual surface of premolar teeth by 3M Transbond TM System. Half of the retainers were artificially aged using a 30-day water storage and 5000 thermocycling protocol before bond strength testing to compare with the non-aged specimens.

Results: The artificially aged retainers showed a marginally