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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
Tue Mar 15 2022
Journal Name
Arab Science Heritage Journal
فاعليّةُ التعبير بالجناس الناقص في ديوان حازم القَرطاجنّي (ت 684هـ)
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This search aims to meditate Divan of Hazem Al-Qirtagni his incomplete contiguous and non-contiguous naturalizations are investigated through two interrelated sections, the first is contiguous deficient naturalization and the analysis of phonemic symmetry in the light of syntactic syntax, phonemic (partial) symmetry and semantic difference

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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
توظيف التقانة في خدمة اللغة العربية توصيف الفعل الماضي مثالا
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      Computational linguistics is a modern branch of linguistics concerned with computer processing of natural languages. It makes computer as human brain simulate to human mind to understand language endoscopy and application.  It stems from the use of computers to create programs and information systems that help the user to solve linguistic issues such as translation, analysis, parsing, and others This research seeks to show the employability of Arabic grammar, especially the past tense of it, in the light of this theory The study made use of the computer program (Madamera) to apply its samples of past phrasal verbs,  In its methodology

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Publication Date
Thu Jul 01 2010
Journal Name
Political Sciences Journal
حل الاشكالية المنهجية في العلوم الانسانية المنهج البنيوي انموذجاً مقترحاً
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حل الاشكالية المنهجية في العلوم الانسانية المنهج البنيوي انموذجاً مقترحاً

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Publication Date
Mon Nov 02 2020
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
مستويات الفهم الرياضـي المتضمنة في كتاب الرياضيات للصف الثاني المتوسط
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Publication Date
Fri Aug 31 2018
Journal Name
مجلة العلوم النغسية
أثر استراتيجية تعليمية في تحصيل مادة العلوم لطلاب الاول المتوسط
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ن الهدف من هذا البحث هو معرفة أثر إستراتيجية تعليمية في تحصيل مادة العلوم لدى طلاب الصف الاول المتوسط. ولتحقيق هدف البحث صاغ الباحثان الفرضية الآتية: لا توجد فروق ذو دلالة إحصائية عند مستوى (0,05) بين متوسط درجات طلاب المجموعة التجريبية الذين يدرسون مادة العلوم وفق إستراتيجية تعليمية وبين متوسط درجات طلاب المجموعة الضابطة الذين يدرسون المادة نفسها بالطريقة التقليدية في اختبار التحصيل. بلغت عينة البحث (59) طالبا

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Publication Date
Tue Dec 31 2019
Journal Name
Arab Science Heritage Journal
الاتّجاه العقليّ النّحويّ في "حاشية الخضريّ على شرح ابن عقيل
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Footnotes are considered as an important phenomenon in the lectures of grammar. Al-Khudari's footnote is one of the most distinguished one other than its counterparts due to the prestigious and scientific status of its author

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Publication Date
Sun Jan 17 2021
Journal Name
Arab Science Heritage Journal
المبادرة في عهد الامام علي بن ابي طالب (عليه السلام )
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    Thank Allah and prayers on the Prophet Mohammed the man of truth and honest (PBUH).

The initiations in the role of Imam Ali (PBUH) is considered among the important initiations in Islamic thinking .It is considered the way to invest the conditions that the individual in the light of it can reach to make gains and achievements

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Publication Date
Mon Jan 02 2017
Journal Name
Al-academy
Functionalizing Iron Ore in sculptures ( Salih Al-Quraghuli / Ahmed Al-Bahrani)
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The sculpture composing of iron materials is being considered most important raw material that has been used by the modern artist ,especially period of post –modernism. The works of the two artists ( SALIH AL-QARAGHULI and AHMED AL-BAHRANI) the most important works that entailed to be studied for being using iron material in most of their sculpturing works; in works of Al-Quraghuli, we find ores composing of iron wires , animals threads and remaining of trash and to be assembled in a sculptured text with unique style in Arab Home. Moreover, we find huge works of (al-Bahrani) represented into formations characterized with its ironic flexibility, its abstracted engineering forms. Al-Bahrani solely has used iron plates represented in its

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Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
الجوانب النفسية في تفسير الأمثل للشيخ الشيرازي ) آيات التحدي إنموذجاً(
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The wisdom of the Creator ensures the call of every prophet with a miracle that would be something beyond what is familiar from the customs

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Publication Date
Mon May 27 2019
Journal Name
Al-academy
Art and trash Structural transformation in aesthetic taste: بلاسم محمد جسام
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Garbage is the waste of neglected human beings. The despised thing turns into art. We accept its existence as one of the new aesthetics that have been extended in the joints of modern life. Works of debris and waste find their place in exhibitions, museums and urban spaces of cities. It is one of the major tremors in the transformation of aesthetic taste on the level of art history.In light of these ideas, we are faced with the problem of interpreting the phenomenon and its identity, because the remnants of garbage for each people have historical characteristics and a kind of anthropology that refers to the culture of human use of the materials and their waste and the identity of their belonging. In Iraq, the garbage has its ecological a

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