The research aims to measure the accounting conservatism practice of listed companies in the Iraq stock exchange using Basu model to measure the degree of accounting conservatism in a sample of companies of (21) companies for the period from 2007 to 2011, the researcher found that most of the listed companies in the market exercised accounting conservatism when measurement and disclosure of the result of the activity and financial position and there is a variation in the degree of accounting conservatism between economic sectors , which included banking , investment , insurance , industry , agriculture , tourism and hotels.

   Because the practice of accounting conservatism properly

The current research dealt with the issue of organizational skillfulness as an entry point to reach strategic agility. The study has been tested in Iraq's mobile operators - Asia Cell, Zain Iraq and Cork Telecom. The study was applied to a sample of (93) managers distributed at various levels of management (board members, general managers, commissioners, department managers, people managers, unit managers, office managers). The survey used the questionnaire as a key tool for collecting data and information as well as personal interviews. It has sought to test a number of hypotheses related to correlation and influence relationships between the variables of the study, in order to answer the questions related to the problem of stud

Abstract

Much attention has been paid for the use of robot arm in various applications. Therefore, the optimal path finding has a significant role to upgrade and guide the arm movement. The essential function of path planning is to create a path that satisfies the aims of motion including, averting obstacles collision, reducing time interval, decreasing the path traveling cost and satisfying the kinematics constraints. In this paper, the free Cartesian space map of 2-DOF arm is constructed to attain the joints variable at each point without collision. The D*algorithm and Euclidean distance are applied to obtain the exact and estimated distances to the goal respectively. The modified Particle Swarm Optimization al

Nuclear shell model is adopted to calculate the electric quadrupole moments for some Calcium isotopes 20Ca (N = 21, 23, 25, and 27) in the fp shell. The wave function is generated using a two body effective interaction fpd6 and fp space model. The one body density matrix elements (OBDM) are calculated for these isotopes using the NuShellX@MSU code. The effect of the core-polarizations was taken through the theory microscopic by taking the set of the effective charges. The results for the quadrupole moments by using Bohr-Mottelson (B-M) effective charges are the best. The behavior of the form factors of some Calcium isotopes was studied by using Bohr-Mottelson (B-M) effective charges.

Background: Hair loss is a common distressing disease and challenging problem for many dermatologist. Telogen effluvium is the most common hair loss disease in which nutritional deficiencies may precipitate the disease through their effect on hair structure and growth.

Study Aim : Validating role of serum ferritin level and body mass index in Chronic Telogen Effluvium and analyzing association between these factors with socioeconomic, demographic, gynecological factors and weight loss effect. Establishing a nutritional preventive advice to improve treatment successfulness and decrease the disease occurrence.

APDBN Rashid, Review of International Geographical Education Online (RIGEO), 2021

Onomatopoeia has always been a functional poetic device which enjoys a high sound significance in the poetry of many languages. In modern English and Arabic poetry alike, it proves to be vital and useful at different levels: musical, thematic and at the level of meaning. Still, the cultural difference looms large over the ways it is employed by the poets of each. The present paper investigates the employment of onomatopoeia in the poetry of D. H. Lawrence (1885-1930) and Badr Shakir al-Sayyab (1926-1964) who are chosen due to the importance they enjoy in modern English and Arabic poetry and the richness of their poems in onomatopoeias. The conclusions reached at are in a sense related to cultural differences which govern the use of onomato

Objective: Evaluation the national standards for exposure to chemical materials and dusts in The State
Company for Drugs Industry in Samarra.
Methodology: A descriptive evaluation design is employed through the present study from 25th May 2011
to 30th November 2011 in order to evaluate the national standards for exposure chemical materials and dusts
in The State Company for Drugs Industry in Samarra. A purposive (non-probability) sample is selected for the
study which includes (110) workers from the State Company for Drugs Industry in Samarra. Data were
gathered through the workers` interviewed according to the nature of work that they perform. The evaluation
questionnaire comprised of three parts which include the w