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 last ten years observed a shift enormous scientific in the method and way that it deals professional with the cost accounting and reflected the result those shift enormous scientific of increase the competitive environmental that accompanied the emergence of a modern manufacturing environmental on surface the long roductive life and emergence advanced information technology that give a central focus of his important on client with growing global markets growth on a large scale.

        The research aim to define the concept of cost awareness, the concept and methods of  strategic cost management and the role of cost awareness for managers of industrial units in strategic of cost managem

The concept of forming the living space in the American strategic thought has an
important position it is regarded as an strategic movement that it supports the American
United States with the huge capabilities in its own concern that enables it to approach of
American administration , we find that of different historical periods it works to establish that
the geopolitical dimension which is accompanied with the ability of American response for
the evens that in its own turn enables the American united states to seize the growing chances
in the global strategic environment This study includes five chapters :
- Chapter one: The idea of living space.
- Chapter two: Geopolitical dimension of living space theory.
-

           Housing finance is one of the main components of housing, and it is relied upon to help families buy, build, add building, and housing improve. Accordingly, different countries all over the world set policies and strategies for the purpose of organizing and developing the financial sector to solve quantitative and qualitative housing problems.

This research aims to identify housing finance policies and strategies in Iraq and Baghdad governorate.

The most prominent sources of housing financing are the Real Estate Bank and the Housing Fund, and accordingly the focus has been on the role of these two institutions in filling

Objecte The study aims to test the effect of using the appropriate quantitative method of demand forecasting in improving the performance of supply chain of the aviation fuel product ( The study sample), One of the products of the Doura refinery (The study site), By testing a set of quantitative methods of demand forecasting using forecasting error measurements, and choosing the least faulty, most accurate and reliable method and adept it in the building  chain.

Is the study of problem through a starting with the fol

The main problem of this research is the delay of implementation of the investment plan projects for the period (2013-2016) and the weakness of the staff ability in the ministries and they don’t have the sufficient experience to carry out the implementation process.

Therefore, the research aims to evaluate the implementation of programs and projects of the investment plan in a manner consistent with the objectives set for them without any wasteful of efforts, time and money. And then identify the problems and obstacles to determine the deviations of the implementation of the specific for each sector according to the criteria of evaluation and the form of cost, quality, time and implementation.<

 There are obstacles to high levels of hypertension awareness that are embedded in gender, income and lifestyle habits which need to be addressed leading to high levels of undiagnosed and uncontrolled hypertension. This study aimed to explore the various factors which affect hypertension awareness among a hypertensive population in a tertiary care hospital.

 A quantitative study was conducted among hypertensive patients at a tertiary care hospital in Selangor, Malaysia. A validated and translated questionnaire was utilised as a data collection tool. Descriptive and inferential statistical analysis was done using SPSS version 25.

A thousand participants (female n=621, male n= 379) were recruited, and their

Aims: This study was done to investigate the effect of low energy laser therapy on bone healing at the extraction site. Materials and methods:(24) male albino rats were exposed to the extraction procedure of the maxillary first molar on the first day of a seven day experiment and these animals were divided into two main groups; the control group and the laser group. The laser experiment involved using (Ga-As infrared diode laser) from optodent by directing the probe over the extraction site. The control group consisted of 4 rats, and the laser group was subdivided into 5 subgroups of 4 rats each. The laser dose was as follows: B1: a single dose of 5 minutes immediately after extraction.,

The study aims to identify the degree of implementation of the coronavirus prevention standards (covid-19) in the kingdom of Saudi Arabia and compare it with the families of intellectual disabilities. The study population consisted of all families residing in the Kingdom of Saudi Arabia. To achieve the objectives of the research, the analytical descriptive approach was employed. The study sample consisted of (372) families, among them (84) families with intellectual disabilities, and (288) families without intellectual disabilities. They were chosen from the Saudi community according to what is available for collection in a simple random way, using the standard criteria for the prevention of coronavirus (Covid- 19) Prepared by the resear

It is an analytical study carried out at university of Basra  using a sample included the dean ,assistants and managers of scientific dept. in the university for about(63)managers .The study aimed at discovering  a model of  crises management in the university.The researcher adopted the descriptive survey methodology.To achieve the objective of the study ,a questionnaire of (41)statements was developed covering five main  variables like ,signal detection, prevention and preparedness, response, recovery and learning .The validity of the questionnaire was done by a group of referees .Its stability was determined by Cronbach^,s  Alfa  .The questionnair^,s stability coefficient was(0.