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

Mixed ligand of Co and Ni (II) complexes were prepared from [5-(p-nitrophenyl)-4/-phenyl-1,2,4-triazole-3-dithiocarbamato hydrazide](TRZ.DTC) as primary ligand and 2,2'-bipyridyl (bipy) as a co-ligand with metal salts. These complexes were analytically and spectroscopically characterized in solid state by elemental analyses, flame atomic absorption, magnetic susceptibility and molar conductance measurements, as well as by UV–Vis and FTIR spectroscopy. Infrared, ultra violet spectra reveal a bidentate coordination of the two ligands with metal ions 1:1:1 mole ratio. Room temperature magnetic moments and solid reflectance spectra data indicate paramagnetic complexes with five-coordinate square pyramidal geometry for nickel (II) comple

The present study conducted on 30 female patients with osteoarthritis 0A a
attending Baghdad teaching hosp ital, in addition to 30 healthy females , all subjects
were ( 35-65) years old.
Some biochemical parameters were measured in the sera of patients and healthy
group s. The parameters were Glutathione (GSH). Ceruloplasmin (Cp) and some trace
elements ,including Copper (Cu) ,Cu/ Cp ratio and Selenium (Se) were determined . The
results revealed a significant reduction in all parameters of patients sera compared to
healthy group .
The reduction in GSH and Cu/Cp ratio confirms tissue damage associated with
oxidative stress injury
A conclusion was obtained hrer ,that Cu wasn’t an important ele

The properties of capturing of peristaltic flow to a chemically reacting couple stress fluid through an inclined asymmetric channel with variable viscosity and various boundaries are investigated. we have addressed the impacts of variable viscosity, different wave forms, porous medium, heat and mass transfer for peristaltic transport of hydro magnetic couple stress liquid in inclined asymmetric channel with different boundaries. Moreover, The Fluid viscosity assumed to vary as an exponential function of temperature. Effects of almost flow parameters are studied analytically and computed. An rising in the temperature and concentration profiles return to heat and mass transfer Biot numbers. Noteworthy, the Soret and Dufour number effect resul

Abstract

                 The research aimed to test the relationship between the size of investment allocations in the agricultural sector in Iraq and their determinants using the Ordinary Least Squares (OLS) method compared to the Error Correction Model (ECM) approach. The time series data for the period from 1990 to 2021 was utilized. The analysis showed that the estimates obtained using the ECM were more accurate and significant than those obtained using the OLS method. Johansen's test indicated the presence of a long-term equilibrium relationship between the size of investment allocations and their determinants. The results of th

Beta-carotene pigment was extracted from 6 strains collected from different sources related to some species of the genus Rhodotorula sp. The maximum productivity was in the strain Rhodotorula  mucilaginosa BA61 with amount 10.25 gm/l. The minimum productivity was from the strain R. minuta BA78 with amount 5.39 gm/l. The effects of the chemical mutagen (MNNG) and the physical mutagen (UVC) on the viability of the strains was studied. The results revealed that the chemical mutagen (MNNG) with the concentration 0.2 mg/ml has the clear effect on the viability of the strains , which killing percentage reached to 65.91% in the strain R. minuta BA78. Results of the study of mutagenesis with UVC showed that increase in killing percentage fo

this study was perform to defined the effect of fungus Metarhiziumanisopliae Sorokin with concentrations 5x101, 5x103 and 5x105 spore/ ml and Actelic insecticide with concentration 0.001% in in rate of germinate treated string bean seeds also study effect of packed bags in two different type: jute and polypropylene bags which treated with fungal suspension pervious mention and insecticide in rate infested the string bean seeds packed in it.Results of the study showed the following: Lower rate of weight loss of cowpea seeds appear in poly propylene bags 4.41, 5.95% after six months of treatment with 5x 105 spore/ ml and Actelic insecticide respectively compared with 15.08% to control treatment. The fungal concentrations and insecticide not

This study examined the phenomenon of unemployment in Iraq and the extent of the contribution of these loans granted by banks to finance small and medium enterprises in reducing their rates. The temporal boundaries of the study included the period between (2012-2018). The spatial boundaries consisted of random sampling of six Iraqi banks) Where the government banks included (Rafidain, Rasheed and industrial), private banks included (the Iraqi Islamic Bank and the Gulf Commercial Bank and the Bank of the Middle East). In order to achieve the objective of the research in the light of the hypotheses drawn up, the research divided into three topics, the first section highlighting the reality of small and medium enterprises in Iraq and the lo

The study included examination of three types of different origin and orange juice at the rate of recurring per sample, the results showed that the highest rates of acid (pH) in the A and juice were (4). And salts of calcium is 120 ppm in juice C and 86 ppm of magnesium in the juice B, for heavy metals the highest rate of lead .18 recorded ppm in juice B, 1.32 ppm of copper in juice A, 5 ppm of iron in the juice B, 1.3 ppm of zinc in the juice B, 0.05 ppm of aluminum in each of the sappy B and A, 0.02 ppm of cobalt in the juice B, 0.3 ppm of nickel in the juice B, 170.6 ppm sodium in C juice, but for the acids, organic that the highest rates were 3.2 part Millions of acid in the juice owner a, 260 ppm of the acid in the juice the ascorbi