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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)
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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
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Spectrophotometric Method Combined with HPLC for Bisphenol F Determination in Plastic Bottled Water and Thermal Paper
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Based on the diazotization-coupling reaction, a new, simple, and sensitive spectrophotometric method for determining of a trace amount of (BPF) is presented in this paper. Diazotized metoclopramide reagent react with bisphenol F produces an orange azo-compound with a maximum absorbance at 461 nm in alkaline solution. The experimental parameters were optimized such as type of alkaline medium, concentration of NaOH, diazotized metoclopramide amount, order additions, reaction time, temperature, and effect of organic solvents to achieve the optimal performance for the proposed method. The absorbance increased linearly with increasing bisphenol F concentration in the range of 0.5-10 μg mL-1 under ideal conditions, with a correlati

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Publication Date
Thu Dec 10 2009
Journal Name
Iraqi Journal Of Laser
Immuno-hematological and biochemical changes in diabetic retinopathy patient`s blood after treatment by Nd-YAG laser
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Diabetic retinopathy is one of most important complications of diabetes mellitus that can be treated by Nd:YAG laser. Laser is used in ophthalmic practice for photocoagulation and photodisruption. The purpose of this study is to evaluate changes in immunological ,hematological and biochemical values after treatment of diabetic retinopathy by laser. Blood samples from 10 patients suffering from diabetic retinopathy were taken before and after laser treatment to coagulate retina to prevent leakage and hemorraghe to avoid deterioration of vision.In group one (4 patients = 40%), blood tests were done one day after treatment. In group two (6 patients =60%) tests were done 7 days after treatment with laser. The study showed no clear changes in

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Publication Date
Tue Dec 31 2019
Journal Name
Arab Science Heritage Journal
جهود جُهُودُ عُلَمَاءِ العِرَاقِ في تَدْوِينِ الف هَ ا رِسِ والكَ ش ا فَاتِ والمَ جَ ل تِ المعْ ن يةِ بال ت راثِ
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The scholars of Iraq in the modern and contemporary era have been interested in the definition of tremendous knowledge treasures left by the successive Iraqi civilizations on Mesopotamia and around the cities, through the census and extrapolation of manuscript heritage and even printed, they compiled indexes,evidence

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Alternative security solutions offered by virtual private network vpn model proposal to use alternatives to Cisco and Microsoft security in al-rasheed bank-delegate general office- northern region
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The study aims to provide a Suggested model for the application of Virtual Private Network is a tool that used to protect the transmitted data through the Web-based information system, and the research included using case study methodology in order to collect the data about the research area ( Al-Rasheed Bank) by using Visio to design and draw the diagrams of the suggested models and adopting the data that have been collected by the interviews with the bank's employees, and the research used the modulation of data in order to find solutions for the research's problem.

The importance of the study Lies in dealing with one of the vital topics at the moment, namely, how to make the information transmitted via

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Publication Date
Mon Aug 03 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر تطبيق الضريبة الانتقائية على السجائر في زيادة الحصيلة الضريبية: The effect of applying the selective tax on cigarettes on increasing the tax revenue
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The increasing rates of consumption of cigarettes harmful, to health in the world in general, and in Iraq in particular, and because of the costs borne by individuals, and the state as a result of addressing its damage, as well as Iraq's commitment, to international conventions against cigarettes, and demands of the World Health Organization, to raise prices to reduce consumption. Therefore, the tax Selectivity is one of the most important ways of regulating the consumption of this commodity on the one hand and increasing the tax revenue on the other. The research aims to shed light on the issue of selective tax on cigarettes and the impact of their application in increasing tax revenues and identify the effectiveness of the application

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Publication Date
Sat May 07 2016
Journal Name
International Journal Of Science And Research
Synthesis, Characterization and Antimicrobial Activity Studies of Mixed-1,10-phenanthroline- Mn(II),Co(II), Cu(II), Ni(II) and Hg(II) Complexes with Schiff Base[2,2'-(1Z,1'Z)-(biphenyl-4,4'- diylbis(azan-1-yl-1-ylidene))bis(methan-1-yl-1- ylidene)diphenol]
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Abstract: The M(II) complexes [M2(phen)2(L)(H2O)2Cl2] in (2:1:2 (M:L:phen) molar ratio, (where M(II) =Mn(II), Co(II), Cu(II), Ni(II) and Hg(II), phen = 1,10-phenanthroline; L = 2,2'-(1Z,1'Z)-(biphenyl-4,4'-diylbis(azan-1-yl-1-ylidene))bis(methan-1-yl-1- ylidene)diphenol] were synthesized. The mixed complexes have been prepared and characterized using 1H and13C NMR, UV/Visible, FTIR spectra methods and elemental microanalysis, as well as magnetic susceptibility and conductivity measurements. The metal complexes were tested in vitro against three types of pathogenic bacteria microorganisms: Staphylococcus aurous, Escherichia coli, Bacillussubtilis and Pseudomonasaeroginosa to assess their antimicrobial properties. From this study shows that a

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Publication Date
Thu Dec 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of some Metal Complexes with (3Z ,5Z, 8Z)-2-azido-8-[azido(3Z,5Z)-2-azido-2,6bis(azidocarbonyl)-8,9-dihydro-2H-1,7-dioxa-3,4,5triazonine-9-yl]methyl]-9-[(1-azido-1-hydroxy)methyl]-2H1,7-dioxa-3,4,5-triazonine – 2,6 – dica
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  The reaction of LAs-Cl8 : [ (2,2- (1-(3,4-bis(carboxylicdichloromethoxy)-5-oxo-2,5dihydrofuran-2-yl)ethane – 1,2-diyl)bis(2,2-dichloroacetic acid)]with sodium azide in ethanol with drops of distilled water has been investigated . The new product L-AZ :(3Z ,5Z,8Z)-2azido-8-[azido(3Z,5Z)-2-azido-2,6-bis(azidocarbonyl)-8,9-dihydro-2H-1,7-dioxa-3,4,5triazonine-9-yl]methyl]-9-[(1-azido-1-hydroxy)methyl]-2H-1,7-dioxa-3,4,5-triazonine – 2,6 – dicarbonylazide was isolated and characterized by elemental analysis (C.H.N) , 1H-NMR , Mass spectrum and Fourier transform infrared spectrophotometer (FT-IR) . The reaction of the L-AZ withM+n: [ ( VO(II) , Cr(III)  ,Mn(II) , Co(II) , Ni(II) , Cu(II) , Zn(II) , Cd(II) and

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Publication Date
Thu Sep 15 2022
Journal Name
Alustath Journal For Human And Social Sciences
کاریگەری ستراتیجیەتی مێزگرد لەسەر دەستکەوتی بابەتی خوێندنەوە و ئەدەبی کوردی
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Publication Date
Wed Jan 11 2017
Journal Name
Journal: Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of some Metal Complexes with (3Z ,5Z, 8Z)-2-azido-8-[azido(3Z,5Z)-2-azido-2,6- bis(azidocarbonyl)-8,9-dihydro-2H-1,7-dioxa-3,4,5- triazonine-9-yl]methyl]-9-[(1-azido-1-hydroxy)methyl]-2H1,7-dioxa-3,4,5-triazonine – 2,6 – dicarbonylazide(L-AZ) .
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The reaction of LAs-Cl8 : [ (2,2- (1-(3,4-bis(carboxylicdichloromethoxy)-5-oxo-2,5- dihydrofuran-2-yl)ethane – 1,2-diyl)bis(2,2-dichloroacetic acid)]with sodium azide in ethanol with drops of distilled water has been investigated . The new product L-AZ :(3Z ,5Z,8Z)-2- azido-8-[azido(3Z,5Z)-2-azido-2,6-bis(azidocarbonyl)-8,9-dihydro-2H-1,7-dioxa-3,4,5- triazonine-9-yl]methyl]-9-[(1-azido-1-hydroxy)methyl]-2H-1,7-dioxa-3,4,5-triazonine – 2,6 – dicarbonylazide was isolated and characterized by elemental analysis (C.H.N) , 1H-NMR , Mass spectrum and Fourier transform infrared spectrophotometer (FT-IR) . The reaction of the L-AZ withM+n: [ ( VO(II) , Cr(III) ,Mn(II) , Co(II) , Ni(II) , Cu(II) , Zn(II) , Cd(II) and Hg(II)] has been i

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Publication Date
Tue Aug 08 2023
Journal Name
لفتح للبحوث التربوية والنفسية
نمیة القوة الانفجاریة باستخدام تدریبات الأثقال بطریقة الصعود والھبوط وتأثیرھا في تحسین بعض المتغیرات البیوكینماتیكیة والأداء الفني لمھارة قفزة الیدین الأمامیة على جھاز منصة القفز الحدیثة
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من خلال ملاحظة الباحثتين الميدانية لمستوى الأداء الفني لمنتخب ناشئات القطر بالجمناستك لمهارة قفزة اليدين الأمامية على جهاز منصة القفز الحديثة لاحظن وجود مشكلة تكمن في ضعف هذا الأداء والذي يؤثر على بعض المتغيرات البيوكينماتيكية لهذه المهارة مما يؤدي إلى عدم أداء المهارة بالشكل الصحيح ، وتعزو الباحثتان ذلك الضعف إلى قلة الدفع بالرجلين والذراعين . لذا ارتأت الباحثتان إجراء هذا البحث الذي يهدف إلى تنمية القوة

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