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.

This study estimated seven heavy metals (Fe, Cu, Zn, Pb, Ni, Cd, Cr) in water (dissolved and particulate phase), sediments and some aquatic organisms including two species from aquatic plants (Ceratophyllum demersum&Phragmites australis); one species of clam (Psedontopeses euphratics) and two species from fish (Oreochromis aureus& Leuciscus vorax)in four sites within Mashroo AL- Musayyib channel project/ branch  of Euphrates river, Babylon , medial of Iraq . This aims to show the concentration of these elements, their fate and the mechanisms of their transmission through the food chain in this lotic aquatic system ; also in addition to examining  some physicochemical properties of ri

The present study aims to investigate the seroprevalence rate of Toxoplasma gondii infection and its relation to some demographic factors among males in Duhok province/Iraq. A total of 424 random blood samples were collected from the male population of different ages (18-60) years and different social-economic classes. Out of 424 samples examined, 108 (25.47%) were seropositive to the anti- T. gondii antibodies; 88 (20.75%) were found seropositive for IgG, while 20 (4.72%) samples were seropositive for IgM. Regarding occupation, the highest percentage for chronic toxoplasmosis was reported in workers followed by policemen and pensioners at rates of 23.96%, 23.6%, and 23.07%, respectively. The age group 18-30 y

Aggression is a negative form of an anti-social behavior. It is produced because of a particular reason, desire, want, need, or due to the psychological state of the aggressor. It injures others physically or psychologically. Aggressive behaviors in human interactions cause discomfort and disharmony among interlocutors. The paper aims to identify how aggressive language manifests itself in the data under scrutiny in terms of the pragmatic paradigm. Two British literary works are the data; namely, Look Back in Anger by John Osborne (1956), and The Birthday Party by Harold Pinter (1957). This paper endeavors to answer the question of how aggressive language is represented in literature pragmatically? It is hoped to be significant to

This research has discussed the origins of ESP, addressed key notions about ESP and examined issues in ESP syllabus design. The content of the paper was determined by a need identified based on my  experience as an ESL instructor designing and delivering the content-based language program - Language Preparation for the Cadets and Employment in the Iraqi  College of Police . These issues, where possible, have been supported by current and pertinent academic literature. It is my sincerest hope that these observations will lend insight into the challenges facing the ESL instructor acting as ESP syllabus developer.

The aim of this research does not deal with evaluation occurs at any points in the design of the plan alternatives themselves or formulation of goals and objectives. The aim of this research is that test and evaluate the fully alternatives. We can therefore state as the principle that evaluation of alternative plans must be based on attempts to show how far each plan satisfies all the objectives are expressed as specification of the performance of the urban and regional system. The planner can submit the result (as in the traditional way) for each alternative, with particular reference to the weighting of objectives. The summery result can be presented and the preferred plan indicated that with largest index of Goals-achievement.

Aeromonas salmonicida is a fish pathogen and recognized to cause a variety of diseases in humans. There are a few information about A.salmonicida in Iraq and there is no any previous molecular study on it. During the period of December 2017 to May 2018; Sixteen isolates of the A. salmonicida were isolated and identified from 300 common carp (Cyprinus carpio) fishes stomach in aquarium of Erbil city/ Iraq by using manual, automated Vitek 2 compact system, and confirmed by PCR using gene TonB-dependent siderophore (364bp). Antimicrobial susceptibility was determined by disk diffusion method and the results found that all isolates 100% susceptible to imipenem, 100% resistant to nalidixic acid and variable resistan

Abstract

         Uncertainty, the deeply-rooted fact that surrounding the investment environment, especially the stock market which just prices have taken a specific trend until they moved to another one for its up or down. This means that the volatility characteristic of financial market requires the rational investor an argument led towards the adoption of planned acts to gain greater benefit in the goal of wealth maximizing. There is no possibility to achieve this goal without the burden of uncertainty and the risk of systematic fluctuations of investment returns in the financial market after the facts of  efficient diversification have pro

   To deduct the childhood status in Iraq, it was important manner to use statistical tools and approaches concerned with interpreting the causal relationships and their attitudes and use classification method for the important effects (variables) to draw an obvious picture of the phenomena under study in order to make it useful through investing, updating and improving it in by demographic studies in the future. Two statistical methods had been used in the field of analyzing data of multivariate analysis namely, Cluster Analysis and Factor Analysis.  

The present study focuses on four fundamental axes .The nutrition axis, health axis, Educational axis, and the social axis. The study has ca