The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann

This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the e

In this paper, The transfer function model in the time series was estimated using different methods, including parametric Represented by the method of the Conditional Likelihood Function, as well as the use of abilities nonparametric are in two methods  local linear regression and cubic smoothing spline method, This research aims to compare those capabilities with the nonlinear transfer function model by using the style of simulation and the study of two models as output variable and one model as input variable in addition t

the rationalization of energy consumption Require awareness in the possibility of bridging the local need severe shortage of electric power for daily requirements. The research aims to show that the engineers of various specializations and architects, including in particular can have an active role in about the importance of the role of energy in human life, and it’s best utilization without extravagance (which our religion forbids it). Here lies the problem of the research to find possible means and alternative methods to reduce (rationalization) electrical energy consumption in hot dry areas in general which need large energy for air conditioning because of the crucial climate of these regions that making access to the area o

In order for the process of removing pollutants, including dyes, from the aquatic environment to be effective, plant wastes such as banana peels were used as adsorbent surfaces by thermally activating them (ABP) and modifying them with iron oxide nanoparticles (MABP), which were characterized using Fourier transform infrared (FT-IR) and X-ray diffraction (XRD) techniques. They were applied in the field of Janus green (JG) dye adsorption for the batch system and studied the effect of several factors (adsorbent weight, contact time, initial concentration, and temperature). Their data were analyzed kinetically using first- and second-order kinetic models and they were found to follow the second order. Their data were also analyzed thro

In order for the process of removing pollutants, including dyes, from the aquatic environment to be effective, plant wastes such as banana peels were used as adsorbent surfaces by thermally activating them (ABP) and modifying them with iron oxide nanoparticles (MABP), which were characterized using Fourier transform infrared (FT-IR) and X-ray diffraction (XRD) techniques. They were applied in the field of Janus green (JG) dye adsorption for the batch system and studied the effect of several factors (adsorbent weight, contact time, initial concentration, and temperature). Their data were analyzed kinetically using first- and second-order kinetic models and they were found to follow the second order. Their data were also analyzed thro

Big developments in technology have led to upset the balance of ideas, given of its own post new properties for products not provided by traditional technology, especially economic units operating within the industrial sector, and therefore it is important to develop the Iraqi industrial sector and interest to do its vital role in light Of progress technological.The research aims to Find the use of advanced manufacturing technologies that lead to customized production and quality appropriate whether they are low quality and low cost or low cost and suitable quality or high quality and high cost to win customer satisfaction.While the important conclusions is that the application of advanced manufacturing technology is not limited to techn