Preferred Language
Articles
/
jeasiq-1715
Factors that Effect on the Level of Accounting Conservatism A sample study Of insurance companies which listed on the Amman Stock Exchange (2005-2016)
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jun 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
Estructura y el análisis de los personajes en la novela“ Sotileza ” de José María de Pereda
...Show More Authors

Resumen

    Sotileza , localismo santandrino de sutileza , es la parte más fina del aparejo de pescar donde va el anzuelo. Es la obra maestro de José María de Pereda.Su ambiente , el Santander viejo, anterior al año 50,evocado emocionadamente - emociόn romántica contenida en los trazos sobrios y firmes de un naturalism psicolόgico y paisajista,el Santander que el autor confiesa poseer en el fondo de su corazόn,«y tenerlo esculpido en la memoria de tal suerte que ,a ojos cerrados,me atrevería a trazarle con todo su perímetro y sus calles, y el color de sus piedras, y el número, y los nombres, y hasta las caras de sus habitantes».Dentro de la grandeza primaria de las criaturas de Pere

... Show More
View Publication Preview PDF
Publication Date
Mon Jul 22 2019
Journal Name
Arab Science Heritage Journal
الجوانب الإنسانية في حياة الرسول الكريم محمد )صلى الله عليه وسلم
...Show More Authors

نجدّ القرآن الكريم والحديث النبوي الشري يقدمان أر ى ميامين لمقيم الداعية
إلى إامة مجتمع متماسك البنيان، وبناء فرد ذي شخصية متزنة، لا تعر التردد

View Publication
Publication Date
Tue Jan 05 2010
Journal Name
Political Sciences Journal
دور المراكز البحثية في الحياة السياسية وصنع القرار السياسي الخارجي الامريكي
...Show More Authors

دور المراكز البحثية في الحياة السياسية وصنع القرار السياسي الخارجي الامريكي

View Publication Preview PDF
Crossref
Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Employing semantic coding to build meaning in action films: ابراهيم خلف جاسم
...Show More Authors

Action films employ many artistic and literary elements that contribute greatly to building the general meaning of the film and push the wheel of the film forward. The element of mystery and suspense is used as two basic elements in action films. The cinematic language in action films depends on global coding, which is not models as it might be. It is based on logic, rather as units that aspire to morphology and not their homogeneity as the physical sense, but as the logical harmony of interpretive authority and enlightenment and in action films as a field of communication and a field in its origin in which the signifier contrasts with the perceptions of the meaning and in it takes a certain number of units preventing each other and thro

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Oct 05 2021
Journal Name
Arab Science Heritage Journal
مصنفات المؤرخ الاستاذ الدكتور عبد الله الفياض في تاريخ الحضارة الإسلامية
...Show More Authors

The historian, Professor Dr. Abdullah Al-Fayyad, left a huge legacy of knowledge product that scholars and stakeholders benefited from in the field of Islamic historical and modern studies,

View Publication Preview PDF
Crossref
Publication Date
Wed Dec 19 2018
Journal Name
Journal Of Planner And Development
التنمية الحضرية للمناطق السكنية غير الرسمية/العشوائية المتدهورة في مدينة بغداد
...Show More Authors

View Publication Preview PDF
Publication Date
Sun Jul 03 2011
Journal Name
Journal Of Educational And Psychological Researches
المشكلات التي تعاني منها المرأة العراقية الأرملة في ظل الظروف الراهنة
...Show More Authors

This research aims at identifying problems  that the  Iraqi widow woman suffers from. The research is limited to a Sample of terrorism victims widows which is up to (70) widows from Al-Amal center for widows and orphans care in Baghdad.                                                                                <

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 01 2011
Journal Name
Journal Of The College Of Languages (jcl)
توظيف التراث واللون في روايتي نبوءة فرعون وشاي العروس لميسلون هادي
...Show More Authors

The novel in its construction depends on set of life elements that is employed by the writer or the novelist to create a convincing world that resemble the real life world and as the novel is going toward experimentation and employing modern phenomenon we find the novelist tends to take advantage from the most realistic details to achieve the required convincing state through serious situations and the novelist Maysaloun Hadi depended in writing her novels on creating tight relations between the things and the elements that has inspired her which are mostly from the environment and from reality , as an example of these elements is the old inherited traditions that distinguish Iraq society as this element is a very important point in Iraq

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 19 2018
Journal Name
Al-academy
Dynamic Knowledge Athenaeum for Parametricism in Interior Design
...Show More Authors

Over the last few years, the interior designer has been given the ability to access many innovative tools for new forms of unprecedented diversity and efficiency. Some design experts have described the new parametric procedures they are introducing to create new interior projects as a radical transformation that carries all the elements of a qualitative shift in interior design. The best of these parametric procedures is the technical capabilities offered by us to create new forms that are different from what has been discussed in everything that has been produced by designers and architects since modernity and even before it to the present time, which returns our design products through a series of computer programs that perform the pro

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
تحليل – الكلفة – الحجم – الربح – في ظل نظام الكلفة على أساس الأنشطة
...Show More Authors

Recent advancement in production technologist of manufacturing processes have left an important effects upon cost structure. Moreover the problem for providing necessary and adequate information for managerial decision making.

Therefore the cost – volume – profit analysis under the new activity based costing has replace the old method for Analysing the relation between C.V.P with respect to profit planning and control.

In brief the C.V.P object is to discuss the effect of changes on profit resulting from changes in sales volume, cost of manufacturing and selling price.

This study consists of four chapters:

The first chapter dea

... Show More
View Publication Preview PDF
Crossref