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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 Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
ההשגה על טקסטי התנ"ך ביצירות סופרים עבריים פרופ. עוזר ד"ר. עדנאן שביב ג'אסם
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תקציר

העיון הזה מדבר על דבר ההשגה על הטקסטים המקראיים בידי כמה מסופרים ופילוסופים יהודים אשר הושפעו מהרעיונותיהם של הפילוסופים האירופיים מחד גיסא, ואת הרעיונות של ההשכלה מאידך גיסא. היהודים היו חיים בבידוד, ותחת השליטה של הרבנות (רבנים) שהייתה שליטה מוחלטת. כבר העבודה של הרבנות מאז ימי קדם להעלות רעיונות במוחם של היהודים בתור העם הנבחר, והם מעולים ועדיפים על בני אדם. הם כל כך מסתמכים על פסוקים מה

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Using Benford’s Law to detect Financial Fraud
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Fraud Includes acts involving the exercise of deception by multiple parties inside and outside companies in order to obtain economic benefits against the harm to those companies, as they are to commit fraud upon the availability of three factors which represented by the existence of opportunities, motivation, and rationalization. Fraud detecting require necessity of indications the possibility of its existence. Here, Benford’s law can play an important role in direct the light towards the possibility of the existence of financial fraud in the accounting records of the company, which provides the required effort and time for detect fraud and prevent it.

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Publication Date
Thu Jun 01 2006
Journal Name
Journal Of The College Of Languages (jcl)
واژه هاى فارسى معرب در مقامات سيوطى ادبى طبى
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همجوارى جغ ا رفياى ميان عربها واي ا رنيان نقش بز رگ در بروز آشكار برخى از روابط وعلاقه
هااى مياان دو زباان عرباى وفار اى وهمچناين مياان دو ادبيااا عرباى وفار اى وگويناد كاه ادبيااا
فار ى قديم اولين ادبياا خارجى كاه باه ادبيااا عرباى مبوا، باود وهماين باعا انبشاار زباان عرباى
در اي ا رن شد. وبعد از فبح ا لامى زبان فار ى بيشبر وا ه ژ هاى خود از زبان عربى گرفاا همچناين
به زبان عربى ب يارى از وا ه ژ هاى وادر كرد

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
نماد در قصيدهء زمستان ل(مهدى اخوان ثالث )
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چكيده

نماد در لغت معنى كه (اشاره ،رمز) ودر معنى ديگر مجموعه اى از نشانها، حركتها، حرفها يا كلمه هاى از پيش تعيين شده براى برقرارى رابطه يا مبادلهء پيام است. نماد در قران نيز در سورهء ال عمران آمده است: (قَالَ رَبِّ اجْعَل لِّي آيَةً ۖ قَالَ آيَتُكَ أَلَّا تُكَلِّمَ النَّاسَ ثَلَاثَةَ أَيَّامٍ إِلَّا رَمْزًا ۗ وَاذْكُر رَّبَّكَ كَثِيرًا وَسَبِّح

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Publication Date
Thu Mar 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
فلسفة نوعية حياة العمل في منظمات الألفية الثالثة
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المقدمة

تجدد الاهتمام بموضوع نوعية حياة العمل (Quality of life) الذي يرمز له اختصارا (QWL)، في السنوات الأخيرة الماضية، وبمطلع الألفية الثالثة على وجه التحديد، من قبل الباحثين الأكاديميين والمهتمين الممارسين في منظمات الأعمال، وذلك بوصفهم إليه بأنه أهم مصادر الرضا للعاملين، والعنصر المميز لبيئة عمل منظمة ما عن غيرها. وهنا، قد برزت الاضطلاع بالمسؤولية الأخ

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
talent management and its role in Empowering employees
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Abstract

The research aims at achieving a set of objectives, which is to study a vital variable in the organizations which is the talent management and its impact on encouraging and empowering employees to take part in making appropriate decisions with their heads in the Iraqi Cement State Company. The problem of this research is in finding solutions to the weaknesses that face the managers in attracting talented employees and keep them in the company, and this leads to a weak capacity of the company on authorizing talented employees and giving them the needed confidence to participate in decision making process. The research sample was included (45) managers in the researched company. Th

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Publication Date
Fri Mar 16 2012
Journal Name
Iraqi National Journal Of Chemistry
Spectroscopic and Biological activity studies of azo ligand type (N,O)and its complexes with CrIII, MnII and FeII ions
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Azo derivative ligand[H3L] have been synthesized by the reaction of diazonium salt of p-amino benzoic acid with orcinol in(1:1)mole ratio. The bidente ligand was reacted with the metal ions MnII,FeIIandCrIIIin(2:1)mole ratio via reflux in ethanol using Et3N as a base to give complexes of the general formula: [ M(H2L)2(H2O)x]Cly The synthesized compounds were characterized by spectroscopic methods[ I.R , UV-Vis, A.A and H1 NMR]along with melting point, chloride content and conductivity measurements. The complexes were screend for their in vitro antibacterial activity against one strain of staphylococcus as Gram(+) positive and one strain of pseudomonas as Gram(-) Negative, using the agar diffusion technique.

Publication Date
Wed Mar 25 2020
Journal Name
International Journal Of Drug Delivery Technology
Detection of Single Nucleotide Polymorphisms (SNPs) for Genes Cause Drug-Resistant in Iraqi Mycobacterium Tuberculosis isolates by new Pyrophosphate Technique.
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In this search, a new pyrophosphate technique was proved. The technique was employed to single- nucleotide polymorphisms (SNPs), which diagnosis using a one-base extension reaction. Three Mycobacterium tuberculosis genes were chosen (Rpob, InhA, KatG) genes. Fifty-four specimens were used in this study fifty-three proved as drug-resistant specimens by The Iraqi Institute of Chest and Respiratory Diseases in Baghdad.; also one specimen was used as a negative control. The steps of this technique were by used a specific primer within each aliquot that has a short 3-OH end of the base of the target gene that was hybridized to the single-stranded DNA template. Then, the Taq polymerase enzyme and one of either α-thio-dATP, dTTP, dGTP, or dCTP

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Publication Date
Fri Nov 01 2019
Journal Name
Biochemical And Cellular Archives
ASSOCIATION OF SERUM INSULIN-LIKE GROWTH FACTOR-1 WITH OBESITY IN TYPE 2 DIABETIC IRAQI PATIENTS AND ACUTE RENAL FAILURE
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ABSTRACT : Diabetes mellitus stands for a set of metabolic diseases that if they are not managed, they can initiate threatening life problems. This study hypothesizes that insulin-like growth factor-1 level can be used as a biomarker for early diagnosing renal problems in patients with type 2 diabetic disease. This study included 30 recently identified type 2 diabetic patients with acute renal malfunction who had an entrance in National Diabetic Center,AL-Mustansiriyah University.They have beenin the Center from October 2018 up to end of April 2019. Their age range has been (40-62) years. Comprehensive clinical investigationhas beencompleted for each patient to discount other diabetic complications like cardiac, neurologic and eye complicat

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Publication Date
Sat Mar 01 2014
Journal Name
International Journal For Sciences And Technology
Preparation of Carboxy Methylated mPEG-Block-(4-Dodecyl Anilide) Copolymers and Their Visco Metric and Surface Tension Properties in THF
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Preparation of Carboxy Methylated mPEG-Block-(4-Dodecyl Anilide) Copolymers and Their Visco Metric and Surface Tension Properties in THF