GA Al Omran, AA Noaimi, Z Al Madfai, H Al Hamamy, Journal of the Faculty of Medicine Baghdad, 2012

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.

Using watermarking techniques and digital signatures can better solve the problems of digital images transmitted on the Internet like forgery, tampering, altering, etc. In this paper we proposed invisible fragile watermark and MD-5 based algorithm for digital image authenticating and tampers detecting in the Discrete Wavelet Transform DWT domain. The digital image is decomposed using 2-level DWT and the middle and high frequency sub-bands are used for watermark and digital signature embedding. The authentication data are embedded in number of the coefficients of these sub-bands according to the adaptive threshold based on the watermark length and the coefficients of each DWT level. These sub-bands are used because they a

In this article the nanoparticles synthesis of ZnO (Nps) by using the precipitation method at concentrations range (0.5, 0.25, 0.125, 0.0625, 0.03125) mg/mL and then activity was examined against Streptococcus spp that causing dental caries in vitro by well diffusion method, find these concentrations effected in these bacteria and better concentration is 0.03125. ZnO Nps were characterization by EDS to prove this particles are ZnO, and also characterized by atomic force microscope (AFM), X-ray Diffraction (XRD) and TEM, from these technic found that the average size about 30.52 nm and hexagonal shape. The UV-visible result reveals that the large band is observed at 340.8 nm, Zeta potential show that the surface charge is 30.19 mv an

This paper presents the study and analysis, analytically and numerical of circular cylindrical shell pipe model, under variable loads, transmit fluid at the high velocity state (fresh water). The analytical analysis depended on the energy observation principle (Hamilton Principle), where divided all energy in the model to three parts , strain energy, kinetic energy and transmitted energy between flow and solid (kinetic to potential energy). Also derive all important equations for this state and approach to final equation of motion, free and force vibration also derived. the relations between the displacement of model function of velocity of flow, length of model, pipe thickness, density of flowed with location coordinate x-axis and angle

Entrepreneurial events are understood to be imperious in accelerating the economic development of nations owing to a large number of jobs it creates. Thus, both developed and developing countries understand the importance of entrepreneurship education to instil student interest in entrepreneurial action. This study investigates the moderating effect of entrepreneurship education (EEP) on the relationship between attitude (ATT), subjective norms (SNMS), and perceived behavioural control (PBC) towards entrepreneurship intention (EINT) of university undergraduate students. The study population covered 794 students from all the four faculties of Northwest University Kano, that were taught a compulsory entrepreneurship education course in their