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

يتنامى يوما بعد يوم استخدام السيارات وتتعاضم اعدادها ، فهذا هو عصر السرعة، وخاصة في مجال النقل والمواصلات، والتي تتحقق باستخدام وسائل النقل المختلفة ومن بينها السيارات، وبالتالي اصبحت هذه الوسيلة ضرورية لتحقيق هذه السرعة ومن ضرورات الحياة في انجاز الاعمال.

وتتبارى مصانع السيارات فيما بينها لانتاج انواع السيارات بمواصفات عالية من المتانة والامان والراحة، وفي ذات الوقت اصبحت هندسة الطرق

The importance of this research lies in assessing the current state of media in Iraq based on international indicators and standards set by the Research and Scientific Exchange Council and UNESCO. That is to measure the strength and durability of media after 9 April 2003. These indicators are divided into five objectives that measure and describe each of the five research objectives that we seek to test through the points system.

Based on the foregoing, researchers in Iraqi media find that these conditions may lead to further decline unless measures are taken to help avoid mistakes, provide the requirements for development and progress. In addition, care from the State is needed to support this process, which would

The ultimate goal of any sale contract is to maximize the combined returns of the parties, knowing that these returns are not realized (in long-term contracts) except in the final stages of the contract. Therefore, this requires the parties to the contract to leave some elements open, including the price, because the adoption of a fixed price and inflexible will not be appropriate to meet their desires when contracting, especially with ignorance of matters beyond their will and may affect the market conditions, and the possibility of modifying the fixed price through The elimination is very limited, especially when the parties to the contract are equally in terms of economic strength. Hence, in order to respond to market uncertainties, the

In this research, an experimental study was conducted to high light the impact of the exterior shape of a cylindrical body on the forced and free convection heat transfer coefficients when the body is hold in the entrance of an air duct. The impact of changing the body location within the air duct and the air speed are also demonstrated. The cylinders were manufactured with circular, triangular and square sections of copper for its high thermal conductivity with appropriate dimensions, while maintaining the surface area of all shapes to be the same. Each cylinder was heated to a certain temperature and put inside the duct at certain locations. The temperature of the cylinder was then monitored. The heat transfer coefficient were then cal

The study aims to build a model that enhances trust-building for public and private banks to compare and determine the significant differences between public and private banks, by testing the impact of governance mechanisms (transparency, accountability, justice, independence, and social responsibility) (Agere, 2000) on trust-building strategies (trust and trust building, people management, work relations, training and development, leadership practices, and communications) (Ngalo, 2011; Stone et al., 2005), to indicate the level of employees’ awareness of the theoretical contents of the two variables and their importance to banking work, with the aim of improving performance. The main question is the role of governance mechanisms

This study aims to explore the impact of the interaction of the university leadership and the university organizational environment on the performance level of the staff at Al-Maaqal university. This university was chosen as a field of study because it is a new university and needs studies that develops and contributes to improve its overall performance. The problem defined by the following question: to what extent does the interaction of the university leadership and the university organizational environment affect the performance level of the teaching staff at AlMaaqal University?). The method of this study adopted a major hypothesis in which there is a statistically significant effect of university leadership and university environment o

يهدف البحث الى دراسة وتحليل التمويل الأخضر كأحد المفاهيم الاساسية والحديثة في عالم الاعمال والاقتصاد العالمي وخاصة بعد الازمات والتحديات التي توالت على العالم نتيجة الكوارث الطبيعة وتغييرات المناخ والضغوطات على الموارد الطبيعية والتي أدت الى احداث اثرا كبيرا في اقتصاديات الكثير من الدول ، مما اضطرت الى إعادة النظر في مشاريعها وانشطتها الاستثمارية بما يوائم وطبيعة البيئة ومتغيراتها ، لذا تحتم اختيار لمثل

The electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.

     In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th

تهدف هذه الد ا رسة الى التعرف على السلوك التصويتي للمقترعات الع ا رقيات. والأسباب التي تدفعهن للمشاركة في عملية الاقت ا رع، والعوامل المؤثرة في خيا ا رتهن التصويتية والأسباب التي تجعلها تفضل اختيار الرجل أو اختيار ام أ ر ة ، وأخي ا رً مدى م ا رعاة اج ا رءات الاقت ا رع لظروف النساء واحتياجاتهن واهتماماتهن. اعتم دتالد ا رسة منهجاً وصفياً واستعان ت بطريقة المسح بالعينةاما الاداة الرئيسية فهي الاستمارة الاستبيانية.