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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 Nov 13 2025
Journal Name
Journal Of Studies And Researches Of Sport Education
The effect of using the educational bag on the level of learning some offensive skills with the epee weapon
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Publication Date
Mon Sep 28 2015
Journal Name
Journal Of Parasitic Diseases
The effect of toxoplasmosis on the level of some sex hormones in males blood donors in Baghdad
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Toxoplasma gondii is a unique intracellular parasite, which infect a large proportion of the world population, but uncommonly causes clinically significant disease. The present study was performed to estimate the prevalence of toxoplasmosis in 400 apparently healthy blood donor males, their ages were between 18 and 57 years using enzyme linked immunosorbent assay, and to examine the effects of infection on total testosterone, free testosterone and follicle stimulating hormone (FSH) levels in their sera. Seroprevalence showed 10 (2.5 %) and 121 (30 %) of them had IgM and IgG antibodies respectively. Both acute and chronic toxoplasmosis in males recorded higher significant (P < 0.05) mean concentration for total and free testosterone hormone,

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Scopus
Publication Date
Thu Dec 30 2021
Journal Name
College Of Islamic Sciences
Controls Scanning on the slippers: a study fiqhiat Comparison
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Controls Scanning on the slippers a study fiqhiat Comparison

The subject of this research is an important topic, which is frequently repeated, and people need to know its wisdom, and has made it in front and the preface and three detectives, showed through discussion the meaning of the survey on the socks, its wisdom, its rules and conditions, and the duration of the survey on it, spoiled and reasoned and compared to the doctrinal doctrines, And the most correct statement of words I have concluded with a number of things, as follows:

  1. The need to ensure that the slippers are clean, visible and inwa

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Effect the Natural Lighting In The Visual Comfort & Workers Satisfaction in Industrial Companies
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Energy crisis and the requirements of health and feel good, all this renewed attention to the importance of natural lighting in all kinds of factories.
    Research problem was how to achieve the plant's own natural outlets visual comfort and satisfaction of workers in
Companies, the industries of cotton and general al-fedaa.

     The research compuns address the impact of daylight to provide visual comfort in the factory. Indeed, the light must be treated very carefully, and natural lighting should be thinking from the perspective of the occupants of the plant and not wishing to view from the outsid

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
A Proposed Training Program for School Leaders in the Sultanate of Oman on the Planning Practices of the Kaufman Model in Light of the Needs and Challenges of Reality
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The study aims to build a proposed training program for school leaders in the Sultanate of Oman on the planning practices of the Kaufman model in light of the needs and challenges of reality. It also aims to identify the challenges facing school leaders in practicing the stages of strategic planning. To achieve these objectives, the study adopted the descriptive approach due to its suitability to the nature of the study. A questionnaire was used to collect the needed data. The study sample included (225) individuals from school principals, their assistants and senior teachers in post-basic education in the Sultanate of Oman. After processing the data statistically, the study concluded that the reality of planning practices for school lea

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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
The effect of short range correlation on the inelastic C2 and C4 form factors of 18O nucleus
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The effect of short range correlations on the inelastic Coulomb form factors for excited +2 states (1.982, 3.919, 5.250 and 8.210MeV) and +4 states (3.553, 7.114, 8.960 and 10.310 MeV) in O18 is analyzed. This effect (which depends on the correlation parameterβ) is inserted into the ground state charge density distribution through the Jastrow type correlation function. The single particle harmonic oscillator wave function is used with an oscillator size parameter .b The parameters β and b are adjusted for each excited state separately so as to reproduce the experimental root mean square charge radius of .18O The nucleusO18 is considered as an inert core of C12 with two protons and four neutrons distributed over 212521211sdp−− activ

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Publication Date
Wed Oct 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Teaching Problems Faced by Female Teachers of Students with Intellectual Disability in Special Education Programs and the Proposed Solutions for that from their point of view - a qualitative study
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This study aims to identify the teaching problems that teachers of students with intellectual disabilities face, in addition to exploring the solutions suggested by them in order to overcome such problems or challenges. The researchers used a qualitative approach in order to understand the teachers' perceptions about these problems in a more in-depth way. The interview tools (in-depth and semi-structured interviews) were used to collect data from (3) female teachers from special education programs in the Asir region. The results revealed a number of themes including problems related to students, teachers and the teaching methods they use, curricula, school environment, and school administration. Moreover, the results indicated that famil

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Technical requirements for the application of economic intelligence and its impact On the dimensions of strategic success of banks: An applied research on a sample of Iraqi banks private
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This research sheds light on one of the important and vital topics for the banking sectors (technical requirements for the application of economic intelligence) namely by (Hardware, equipment, communication networks, software, databases). And the dimensions of the strategic success of the banks represented by(Customer satisfaction, customer trust, quality of service, growth) In the three Iraqi private banks, namely(Assyria International Investment, Mansour Investment, International Development Investment and Finance). Its implementation is an urgent necessity in order to improve the quality of its banking services to win the satisfaction of its customers and their confidence and then grow to achieve stra

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Publication Date
Wed Aug 01 2018
Journal Name
Global Journal Of Health Science
The Effect of Nebulized Salbutamol on Serum Potassium and Blood Sugar Level of Asthmatic Patients
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BACKGROUND: Nebulized Salbutamol have great advantages for patients with respiratory problems by depositing drugs directly to the lungs, inspite of reported adverse metabolic effects on different electrolytes and glucose heamostasis of patients.AIM OF STUDY: To evaluate the effect of nebulized salbutamol used in the management of patients with asthma who have normal serum potassium and blood glucose levels. in the emergency department after 30 and 60 minutes of administration and to find out if these results are of clinical importance that should be taken in consideration when treating patients especially those with abnormal glucose hemostasis or electrolyte disturbance. PATIENTS &amp; METHODS: The study is a prospective follow

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Using Multidimensional Contingency Coefficient to Discrimination Arabic Poems for Sample of Poets
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The purpose of this paper to discriminate between the poetic poems of each poet depending on the characteristics and attribute of the Arabic letters. Four categories used for the Arabic letters, letters frequency have been included in a multidimensional contingency table and each dimension has two or more levels, then contingency coefficient calculated.

The paper sample consists of six poets from different historical ages, and each poet has five poems. The method was programmed using the MATLAB program, the efficiency of the proposed method is 53% for the whole sample, and between 90% and 95% for each poet's poems.

 

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