This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

Suggestive ambiguity is a strategy of defense and maneuvering as it provides the speaker both protection and function. To put it differently, it helps the speaker to say whatever he likes and at the same time gives his opponents and friends the interpretation they desire. This is possible due to the flexibility of the linguistic expressions that the speaker uses. To be more clear, the context of situation, peoples' background and world knowledge interact with the significance of the linguistic expressions reaching an allusive situation where two interpretations, positive and negative, are available to the addressees. Such situation enables the addressers to implicate different ideas or messages, accusations, inciting violence, etc. The pres

The study aimed to identify the level of health awareness and health education among mothers zones, urban and rural areas as well as to identify the differences between them and to achieve this study was conducted on a sample of (121) or been Akhittarhn randomly, aged (20 - 43 years) and applied them to a questionnaire to measure the health awareness, which formed from a group of paragraphs, and after the collection of data was treated using the statistical software (SAS), where research showed many of the results are:
1/ Reached the age group ranging between (20-30 years), the highest rate for the present, where was (40.51%), while in the countryside matched by age group (31-40 years old) in terms of (54.76%)./ It turns out that the

This study aims to study argumentation in political debates by figuring out the logical fallacies employed in the debates of Clinton and Trump, the presidential nominees of the 2016 elections, and Biden and Trump, the leading contenders in the 2020 United States presidential election. The study attempts to answer the questions: (1) What relevance fallacies are adopted in the debate between Trump and Clinton? (2) What rhetorical devices are used to influence the audience and gain voters besides fallacies in the debates selected? The study analyses two texts from two arguments using Damer's (2009) taxonomy of relevance fallacy and rhetorical devices based on Perrine’s (1969) model of communication and interpersonal rhetoric to answe

Objective: The study aims to evaluate nurses' knowledge toward care of unconscious adult patients and identify the relationship between nurses’ knowledge toward care of unconscious adult patient and their demographic characteristics of age, gender, Marital Status, level of qualification and years of experience. Methodology: A descriptive study (quantitative design) was carried out by using quasi experimental design to study nurses' knowledge, attitudes and practices toward care of unconscious adult patients at teaching hospitals in Al-Hilla City from September 2018 up to June 2019. A purposively sample has been chosen in which included 60 nurses who work in ICUs within two hospitals (Imam Al-Sadiq teaching hospital and Al-Hilla general

This research addresses a problem manifested in a main question: what is the role of the digital media in marketing the artistic products? in order to determine the role played by the digital media in  the disclosure and promotion of  the artistic product, its price and places of distribution, as the basic elements of the marketing mixture. 

                This is a descriptive research in which the researcher used the survey method to check the opinions of a sample chosen according to the (proportion) method from the research community represented by instructors and students of the college of Fine Arts- University of Dayala. 

Media and communication's research are varied in accordance to research approaches' variety which seeks to reach convergent social, psycholo

Abstract Background:Breast cancer is the most common female cancer worldwide. Although mastectomy is considered the treatment of choice for the majority of cases of breast cancer; a noticeable percentage of breast cancer survivors claim they were never advised about reconstruction. It has been proven that breast reconstruction helps breast cancer survivors to overcome the trauma of their diagnosis and improve their psychological well-being.Objectives: To assess the level of awareness and expectations regarding breast reconstruction surgery among female with breast cancer survivors in Baghdad, and to find if there is association between sociodemographic data and expectations of breast reconstruction.Methodology: This is a cross sectional stu

The study aims to identify the impact of the round-robin strategy on the logical thinking of fourth-year middle school students in chemistry. Two groups were employed:  an experimental group consisted of (30) students who were taught according to the round-robin strategy, and the control group consisted of (30) students who were taught according to the traditional method. The researcher adopted the experimental design with partial control by preparing the visual thinking test tool, which consists of (20) multiple-choice items, it was applied as a post-test on the research sample. The result showed that there was a statistically significant difference in favor of the experimental group, which was taught according to the Round Robin s