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 purpose of the search definition on factors superior this whoever  impact on the improvement the exploitation  decision this  detect on stock exchange markets  assumption , and using  questioners to data accumulate  and the Iraq market of financial papers  battleground to search annoy chose the eyeball extension (47) peoples from peoples employees on the market , and using the bought statistic program (SPSS) on input and analysis search  data , and machinate the search outputs to their group of factors internal and external which impact on exploitation  decision on financial papers markets , and the search commend on necessary rise  the incumbency direction  in the stock exchange

This research Sheds highlights the procedural protections that must be enjoyed by the consumer in the face of the product, which is the protection of no less dangerous than the substantive protection of our obligations and duties delivered by the legislature upon the product of consumer interest, what is the benefit of the right if the access road to him complicated, so know The consumer has a right to the face of the product, but leaves the claim, either to ignorance For access to this right either to the difficulty of connecting to him.
That this research modest attempt we tried through which to focus on the way to the consumer behavior of arrived right, as we tried to highlight the weaknesses and the complexity of the procedure to

Abstract:
       This study is studied one method of estimation and testing parameters mediating variables in a structural equations model SEM is causal steps method, in order to identify and know the variables that have indirect effects by estimating and testing mediation variables parameters by the above way and then applied to Iraq Women Integrated Social and Health Survey (I-WISH) for year 2011 from the Ministry of planning - Central statistical organization to identify if the  variables having the effect of mediation in the model by the step causal methods by using AMOS program V.23, it was the independent variable X represents a phenomenon studied (cultural case of the

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كان لشاعرنا أبو محجن الثقفي فضل السبق في ميادين القتال ومبارزة أعداء الإسلام في المعارك ، وكان له صولات وجولات مميزة وهو معروف بشجاعته في الحرب ومواقفه في القتال. وفي ميدان الشعر هو شاعرٌ فذٌّ خَبَرَ فنون الشعر وكيفية إيراد المعاني مواردها ، وهو يناسب بين المواقف وكل حالة مع القصيدة التي يكتبها، وكل قصيدة نظمها إنما هي في حادثة ألمت به فأثرت في نفسه ، وعا

الفضاء المسرحي (السينوغرافيه) ومهمة تشكيل خشبة المسرح في العراق

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يعد الشيخ المحدث محمد بن الحسن الحر العاملي (1033- 1104هـ)، احد ابرز العلماء الذين افنوا اعمارهم الشريفة في خدمة حديث رسول الله (صلى الله عليه واله وسلم) , وكتابه (تفصيل وسائل الشيعة الى تحصيل مسائل الشريعة )، يعد احد المجاميع الحديثية المهمة لدى الامامية ،التي يرجع اليها الفقهاء في عملية استنباط الاحكام الفقهية، منذ تأليفه حتى عصرنا الحاضر، ومن المعلوم ان الامامي