The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on a

Bootstrap is one of an important re-sampling technique which has given the attention of  researches recently. The presence of outliers in the original data set may cause serious problem to the classical bootstrap when the percentage of outliers are higher than the original one. Many methods are proposed to overcome this problem such  Dynamic Robust Bootstrap for LTS (DRBLTS) and Weighted Bootstrap with Probability (WBP). This paper try to show the accuracy of parameters estimation by comparison the results of both methods. The bias , MSE and RMSE are considered. The criterion of the accuracy is based on the RMSE value since the method that provide us RMSE value smaller than other is con

The aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,

A set of conclusions has been reached, the most important of which are: The research sample banks depend in their financial structures on borrowed funds in a greater proportion than their r

ملخـــص البحــــث

  كلما  اتسعت دائرة  المحددات  باختلاف علومها  تلاقحت الافكار  في دراسات معاصرة جديدة ، فالمقاربة  اللغوية  ،والأدبية ، والبلاغية باختلاف انواعها اثرت البحث القرآني ؛ فأنتجت لنا قالباً تفسيرياً جديداً يُدعى بالمقاربات الفقهية , او الموضوعية , او المقاصدية وغير ذلك  ، مما دعا الى المقاربات التفسيرية  التي للأسف اخذت بعداً كمياً لا نوعياً  من قبل

ملخـــص البحــــث

      في هذا البحث الموسوم الالحاد في المنظور القرآني تم دراسة موضوع الالحاد وعبر مباحث خمسة، حيث كان الاول مخصص لبيان الالحاد في اللغة وفي الاصطلاح، اما المبحث الثاني فخصص لتوضيح مستويات الالحاد وانواعه، واشتمل المبحث الثالث على انواع الالحاد، والمبحث الرابع خصص لآثار الالحاد على الفرد والمجتمع المسلم، وفي المبحث الاخير بيان للموقف م

     The concept of a small f- subm was presented in a previous study. This work introduced a concept of a hollow f- module, where a module is said to be hollow fuzzy when every subm of it is a small f- subm. Some new types of hollow modules are provided namely, Loc- hollow f- modules as a strength of the hollow module, where every Loc- hollow f- module is a hollow module, but the converse is not true. Many properties and characterizations of these concepts are proved, also the relationship between all these types is researched. Many important results that explain this relationship are demonstrated also several characterizations and properties related to these concepts are given.

Suppose R has been an identity-preserving commutative ring, and suppose V has been a legitimate submodule of R-module W. A submodule V has been J-Prime Occasionally as well as occasionally based on what’s needed, it has been acceptable: x ∈ V + J(W) according to some of that r ∈ R, x ∈ W and J(W) an interpretation of the Jacobson radical of W, which x ∈ V or r ∈ [V: W] = {s ∈ R; sW ⊆ V}. To that end, we investigate the notion of J-Prime submodules and characterize some of the attributes of has been classification of submodules.

Let  be a commutative ring with identity, and  be a unitary left -module. In this paper we introduce the concept pseudo weakly closed submodule as a generalization of -closed submodules, where a submodule  of an -module  is called a pseudo weakly closed submodule, if for all , there exists a -closed submodule  of  with  is a submodule of  such that . Several basic properties, examples and results of pseudo weakly closed submodules are given. Furthermore the behavior of pseudo weakly closed submodules in class of multiplication modules are studied. On the other hand modules with chain conditions on pseudo weakly closed submodules are established. Also, the relationships of  pseudo weakly closed

In this research note approximately prime submodules is defined as a new generalization of prime submodules of unitary modules over a commutative ring with identity. A proper submodule  of an -module  is called an approximaitly prime submodule of  (for short app-prime submodule), if when ever , where , , implies that either  or . So, an ideal  of a ring  is called app-prime ideal of  if   is an app-prime submodule of -module . Several basic properties, characterizations and examples of approximaitly prime submodules were given. Furthermore, the definition of approximaitly prime radical of submodules of modules were introduced, and some of it is properties were established.

Objectives: In order to highlight the TSH and thyroid hormones levels in preeclamptic and healthy pregnant
women.
Methodology: Ninety patients with preeclampsia were divided into two groups according to the severity of
disease; those with mild disease (37 patients) and those with a severe form (53 patients). A separate group of 30
normal women were included as a normal control group. Venus blood samples were collected from all groups
and the serum was obtained for hormone analysis by ELISA test. Results are expressed using SPSS for window
version 11.0.
Results: Mean serum TSH levels were significantly increased in both of mild and severe preeclampsia compared
with normal pregnancy, and T3 serum level showed a sign