The research aims to measure the accounting conservatism practice of listed companies in the Iraq stock exchange using Basu model to measure the degree of accounting conservatism in a sample of companies of (21) companies for the period from 2007 to 2011, the researcher found that most of the listed companies in the market exercised accounting conservatism when measurement and disclosure of the result of the activity and financial position and there is a variation in the degree of accounting conservatism between economic sectors , which included banking , investment , insurance , industry , agriculture , tourism and hotels.

   Because the practice of accounting conservatism properly

Abstract:

This research aims to identify the impact of the Layout Ghazi al-Hariri hospital for surgery specialist on customer satisfaction (patients) using the model (Servicescape), the problem of the research represented in the extent to which the hospital management design of the service and Layout hospital aesthetic and functional aspects that fit patients for therapeutic and nursing services , and used the developer scale by (Miles et al., 2012) for data collection, which includes the independent variable in (17) items distributed in three dimensions (Facility aesthetics , hospital cleanliness, and the Layout accessibility ) The dependent variable is the satisfaction of customers (pat

Malaysia will be an ageing population by 2030 as the number of those aged 60 years and above has increased drastically from 6.2 percent in 2000 and is expected to reach 13.6 percent by 2030. There are many challenges that will be faced due to the ageing population, one of which is the increasing cost of pensions in the future. In view of that, it is necessary to investigate the effect of actuarial assumptions on pension liabilities under the perspective of ageing. To estimate the pension liabilities, the Projected Unit Credit method is used in the study and commutation functions are employed in the process. Demographic risk and salary risk have been identified as major risks in analyzing pension liabilities in this study. The sensitivity

Abstract

Islam has been concerned with preserving and maintaining rights, so the provisions in which it is preserved are legislated. Among that  is the testimony that made it a way to prove the truth and obliges its bearer to fulfill right in order to preserve the right and establish justice and prevent injustices by defying conflict, and tyranny .

And while acknowledging that divine absolute wisdom that is the cause and origin of legal rulings is sufficient, it is obligatory to abide by its provisions and imposes obedience, surrender, contentment and work in accordance with its controls.

However, the realization of the defects behind the legislation in a comprehensive way that realizes the dev

Acute myeloid leukemia is a malignant disease results from mutation in a multipotent haemopoietic stemcell. The study aimed to investigate NPM1 and FLT3-ITD mutations in Iraqi patients with AML and correlateresults with other clinical and laboratory findings. Fifty-eight AML patients, admitted to Baghdad TeachingHospital from October 2019 till March 2020 in addition to 25 normal controls, were included in the study.A detailed history, laboratory investigations including FLT3-ITD and NPM1 mutations were collected fromand analyzed. FLT3-ITD was detected in 17.24% of patients, NPM1 mutation in 10.34%. Most of thepatients are presented with pallor. FLT3-ITD mutation had a higher blast cell count (74%) while NPM1mutation had higher WBCs

The aim of this research is to calculate mass transfer coefficient, k_d, during cathodic protection of low carbon steel in neutral seawater (3.5% W/V NaCl in distilled water with pH = 7). Two types of cathodic protection were used:

First: Sacrificial anode cathodic protection (SACP) were a pipeline of steel carrying seawater  using zinc as a sacrificial anode and with variable temperatures ranged (0 – 45^oC) and volumetric flow rate ranged (5 – 900 lit/hr). It was found that the k_d increases with increasing temperature and volumetric flow rate of seawater, where k_d ranged (0.24×10^-6 – 41.6×10^-6 m/s).

Second: Impressed current cathodic pr

Breast cancer becomes a major threat to female health, many reports refer to a high incidence of breast cancer in Iraq; especially, in the last years. The micro RNA-370 molecules have not been reported in Iraqi cancer patients. Our objective in this study was to identify the expression of micro RNA-370 molecules in breast cancer patients as an early detection biomarker of breast tumors and detect its relation with clinicopathological characters of breast cancer patients. Fifty fresh tissue samples were collected from benign and malignant breast patients in addition to ten normal tissue samples collected as a control group, the age ranged was(19 - 77) years for patients. The miR-370 gene expression level was measured by the quantitative r

Our research tends to study the poetic attempt of  Badr Shakir Al-Sayyab and examine it stylistically, and we suggested his mature collection '' Rain song'' as a pattern for our textual analysis of the poet's attempt.

   In the beginning , we confirm that branches of applied structures meet to produce poetry such as narration , drama , cinema , mythology , allegory , various religious and historical texts , previous events , and special cumentary events related to work production. If all above-mentioned was complicated and disregarded throughout a single text , the text writer would not secure positive results that might keep open continuity between him and his readers.

   Therefore , this issue w

The surgical treatment of inferior turbinate hypertrophy (ITH) is challenging. Submucosal diathermy (SMD) is a well-known surgical procedure used for the treatment of ITH, microdebrider-assisted rhinoplasty (MAT) is relatively a newer technique used in the management of ITH. To evaluate the effect of MAT on inferior turbinate size and nasal airway patency in patients with bilateral ITH in comparison to SMD. Seventy-one patients presented with nasal obstruction due to bilateral ITH were allocated into two groups, group a (35 patients) were subjected to SMD and 36 patients in group B were subjected to MAT. All the patients had been sent to CT scan pre-operatively and at the third postoperative month to measure the cross-sectional areas