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Factors that Effect on the Level of Accounting Conservatism A sample study Of insurance companies which listed on the Amman Stock Exchange (2005-2016)
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This study aimed to measure  the accounting conservatism  and the lemited factors which  affected on it in the annual financial reports of insurance companies which listed on the Amman Stock Exchange during the period from 2005 to 2016, these factors were represented by firm age, firm debt and firm size.

Using the market value model (MV) To book value  ( BV) Beaver and Ryan (2000) The level of the accounting conservatism was measured. The study found that the insurance companies which are listed on the ASE exercise the accounting conservatism when they were  preparing financial reports. And when conducting a process  of the test of the affected of the factors (The age of the company and the debt of the company and the size of the company) As independent variables on the accounting conservatism (The dependent variable) The results showed that the factors used in the study have a significant effect on the level of Jordanian insurance companies' conservatism, The results of the study were analyzed in the statistical analysis of the relationship between the size of the company and the accounting conservatism, The companies were divided into large and small size companies , The results showed that the level of accounting reservation in large companies was high and there was a strong and direct relationship between them. In addition, when measuring the relationship between debt and Accounting Conservatism  Companies were assessed after being divided into high and low debt companies,  results showed that companies with high financial debts exercised accounting conservatism  , but low-debt companies don’t  exercise the accounting conservatism, While there was no relationship between the age of companies old-established and new established on the accounting conservatism, The study recommended that to  develop of a measure to measure the accounting of conservatism and do not exaggerate companies in applying the accounting of conservatism.

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Publication Date
Thu Dec 06 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Studying the Effect of Variables on Acyclovir Microsponge
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The aim of the present investigation was to develop a microsponge delivery system of acyclovir to control its release when applied topically thereby reducing dosing frequency and enhancement patient compliance. The microsponges were produced by the oil in oil emulsion solvent diffusion method. The effect of different formulation and process variables such as internal phase volume, polymer type, drug-polymer ratio, stirring speed and stirring duration on microsponge production yield, loading efficiency, particle size and in-vitro drug release was evaluated. The result showed that the microsponge F2 prepared from Eudrajet RS polymer had optimum physical properties regarding the loading efficiency of 99.71_+ 0.7% and product
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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of Job Engagement for Employees in ensuring customer loyalty :Applied research in a Sample of private Iraq banks
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ABSTRACT

      The current research aims at highlighting the role of engagement of a sample of employees who works in some of the Iraqi private banks in terms of their interaction , commitment and enthusiasm and the positive impact they own regarding their job and devote their efforts to achieve the core purpose  which is customer loyalty. The problem was expressed through a number of intellectual and practical questions.

In order to achieve the aim of the research the quantitative analytical method was used depending on a questionnaire as a basic tool to collect research data and the qualitative survey method depending on semi-structured interviews which were distrib

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Publication Date
Sun Mar 06 2022
Journal Name
Al–bahith Al–a'alami
The Use of Social Networking sites in the Marketing of Values Analytical : Study of the Official Pages of the Ministry of Culture, Tourism and Antiquities and the Ministry of Labor and Social Affairs on Facebook
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The social networking sites have brought about fundamental changes and a qualitative shift in the marketing industry and its strategies. The Iraqi ministries have used this site i.e. Facebook to spread and disseminate values in order to consolidate it in Iraqi society which has witnessed many changes in all aspects of life.

   The researcher studies the pages of both ministries to know the values contained in the publications of the pages of these two ministries, the quality of grooming as well as the forms in which these values are marketed.

     The researcher uses a survey method and content analysis for the publications of these two pages during the study period starting from January 1, 2

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The mediating effect of organizational innovation climate on enhancing the relationship between talent development practices and organizational performance
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The current, research, aims, to, verify, the relationship between talent development practices and organizational performance through a mediating role of creative organizational climate at the Institution of Industrial Development and Research- the Iraqi Industry Ministry. The descriptive and analytic approach was adopted as a research design. The research sample was represented by a number of managers and employees who work at the middle management level. The researchers used the questionnaire as the main method for collecting data to achieve the main research objective. It was distributed 162 questionnaires, of which 146 received; and then all of those were used on the final statistical analysis. The sample response-rate rate w

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Publication Date
Thu May 06 2010
Journal Name
Dirasat, Pure Sciences
A Study of the Effects of the Solar Cycle 22, on the Critical Frequencies of F1 Layer over Baghdad
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This paper aims to study the effects of the long term solar activity on the critical frequencies of ionospheric F1 layer over Baghdad city, during the solar cycle 22, within (1988- 1995). It is found that the critical frequency of this layer is closely related to the sunspots number during the years of the solar cycle 22, at a middle latitude region of the world. The study discussed the effect of sunspot numbers and solar events on the electron densities of F1 layer, which is the most important ionospheric parameter.

Publication Date
Mon Dec 31 2012
Journal Name
Al-khwarizmi Engineering Journal
The Effect of Doppler Phenomenon on the Speed of Blood Flow
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This research studying the phenomenon of Doppler (frequency Doppler) as a method through which the direction and speed of the blood cells flows in blood vessels wear measured. This Doppler frequency is relied upon in medicine for measuring the speed of blood flow, because the blood flow is an important concept from the concepts of medicine. It represents the function and efficient of the heart and blood vessels in the body so any defect in this function will appear as a change in the speed of blood flow from the normal value assumed. As this speed changes alot in cases of  disease and morbidity  of the heart, so in order to identify the effect of changing the Doppler frequency on the speed of blood flow and the relationship of

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Publication Date
Mon Jun 01 2015
Journal Name
Int. J. Adv. Appl. Math. Andmech.
The effect of external source of disease on the epidemic model
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Publication Date
Sun Mar 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Promoters on the Catalytic Activity of the Iosmerization Catalyst
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The crystalline zeolite, namely faujasite type Y with SiO2/Al2O3 mole ratio of 5 was used as raw material for preparation of isomerization catalysts. A 0.5 wt % Pt/HY-zeolite catalyst was prepared by impregnation of the decationized HY-zeolite with chloroplatinic acid. The dectionized HY-zeolite was treated with HCl, HNO3 and HI promoters using different normalities and with different concentrations of Sn, Ni and Ti promoters by impregnation method to obtain acidic and metallic promoters' catalysts, respectively. A 0.5 wt% of Pt was added to above catalysts using impregnation method. Isomerization of n-hexane was carried out at different prepared catalysts. The isomerization temperature varied from 250–325° C over weight hourly space

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
The Effect of Hydraulic Accumulator on the Performance of Hydraulic System
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The purpose of this paper is to depict the effect of adding a hydraulic accumulator to a hydraulic system. The experimental work includes using measuring devices with interface to measure the pressure and the vibration of the system directly by computer so as to show the effect of accumulator graphically for real conditions, also the effects of hydraulic accumulator for different applications
have been tested. A simulation analysis of the hydraulic control system using MATLAB.R2010b to study was made to study the stability of the system depending on the transfer function, to estimate the effect of adding the accumulator on stability of the system. A physical simulation test was made for the hydraulic system using MATLAB to show the ef

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Publication Date
Wed Dec 14 2022
Journal Name
Nasaq Journal
The Effect of Co-text on the Comprehensibility of World Englishes
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MR Younus, Nasaq Journal, 2022

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