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 was conducted in the botanical garden, Department of biology, College of Science/ Mustansiriyah University in from (15 February to 15 March, 2019) under the natural environmental conditions in the greenhouse in order to evaluate the effectiveness of parsley aqueous extract as a promoter for rooting. The study included the use of aqueous extract of a plant Parsley (Petroselinum crispum) extract was used in concentrations (1.25, 2.5 g / l), compare with IBA in concentration (100 mg / L) with dipping time 24 hour for all treatments. The cutting stems were included Rosmarinus officinalis, Nerium oleander, Olea europaea, Plumeria alba, Hibiscus rosa, Pelargonium graveolens, and Myrtus communis. The following measurements were

A procedure for the mutual derivatization and determination of thymol and Dapsone was developed and validated in this study. Dapsone was used as the derivatizing agent for the determination of thymol, and thymol was used as the derivatizing agent for the determination of Dapsone. An optimization study was performed for the derivatization reaction; i.e., the diazonium coupling reaction. Linear regression calibration plots for thymol and Dapsone in the direct reaction were constructed at 460 nm, within the concentration range of 0.3-7 μg ml-1 for thymol and 0.3-4 μg ml-1 for Dapsone, with limits of detection 0.086 and 0.053 μg ml-1, respectively. Corresponding plots for the cloud point extraction of thymol and Dapsone were constructed

Based on previous research results that recognized the role of paternalistic leadership in promoting a positive work climate, this study explored the impact of a toxic work environment on the mental health and well-being of employees. We used the quantitative methodology to collect and analyze data. A sample of 108 participants from Iraqi internet service provider (ISPs) companies represented the purposive study sample. We targeted employees who experienced the COVID-19 pandemic. All data was collected through an electronic questionnaire (Google and Microsoft Forms). The research model was tested using structural equation modeling (SEM). The results showed a negative effect of the toxic workplace on the mental health of employees. T

The aim of this study is to utilize the behavior of a mathematical model consisting of three-species with Lotka Volterra functional response with incorporating of fear and hunting cooperation factors with both juvenile and adult predators. The existence of equilibrium points of the system was discussed the conditions with variables. The behavior of model referred by local stability in nearness of any an equilibrium point and the conditions for the method of approximating the solution has been studied locally. We define a suitable Lyapunov function that covers every element of the nonlinear system and illustrate that it works. The effect of the death factor was observed in some periods, leading to non-stability. To confirm the theore

Thyroid disease is a common disease affecting millions worldwide. Early diagnosis and treatment of thyroid disease can help prevent more serious complications and improve long-term health outcomes. However, thyroid disease diagnosis can be challenging due to its variable symptoms and limited diagnostic tests. By processing enormous amounts of data and seeing trends that may not be immediately evident to human doctors, Machine Learning (ML) algorithms may be capable of increasing the accuracy with which thyroid disease is diagnosed. This study seeks to discover the most recent ML-based and data-driven developments and strategies for diagnosing thyroid disease while considering the challenges associated with imbalanced data in thyroid dise

            The present study aimed to investigate the histological changes of heart, lung, liver and kidney which caused by different concentrations (10, 20 and 40 mg/kg) of Ivabradine. Results of the study revealed some histological changes represented by aggregation of the lymphocytes around respiratory bronchioles of the lung. In the liver, the drug caused hepatocyte necrosis and infiltration of the lymphocytes. In Kidney, there are no histopathological modifications in the tissue after the animals treated with 10 mg\kg of Ivabradine. When the animals treated with Ivabradine drug at 20mg/kg of bw, dose showed vascular congestion between myocardial fibers of heart. Emphysematous c

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