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

     The research was aimed tostudy themorphological and anatomical characteristics as well as habitatand geographical distributionof speciesPeltariaangustifolia DC., This study indicated that the plant specimens are perennial glabrous herbs, distinguished by the presence of distinct basal and cauline leaves, and simple corymb inflorescence. Flowers perianth consists of four obovate sepals, and four spathulate petals, with hexanderiaandroecium characterized by dilated filaments from the bases and gynoecium consists of obovate ovary and sessile stigma, the fruit reticulate silicula, and the seeds are ovate-elliptical with faintly reticulate configuration. As for the anatomical study, it included the study of the dimensions an

Introduction: COVID-19 vaccine have been indicated to successfully decrease the hazard for symptomatic severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) infection furthermore associated hospitalisations. Objective: To study the immune response among different types of SARS-CoV-2 vaccines. Methods: This study includes 100 vaccinated individuals (43 Sinopharm, 30 AstraZeneca and 27 Pfizer) with one or two doses from different health centres in Baghdad. During the period from April 2021 to the end of May 2021, SARS-CoV-2 IgG and SARS-CoV-2 IgM levels were detected using AFIAS-6 device depending on FIA (Fluorescence Immunoassay) technique. Results: 93% of the cases were positive for IgG levels, and negative in 7% case

     The aim of the study is to investigate the effects of space weather on the troposphere, where our climate exists. This work is useful to give us an idea of ​​the interaction between solar activity and some meteorological parameters. The sunspot number (SSN) data were extracted from the World Data Center for the production, preservation, and dissemination of the international sunspot number (SILSO), top net solar radiation (TSR) and temperature 2 meters from the ERA5 model of the Copernicus Climate Change Service (C3S) from the Climate Data Store with 0.25 grid Resolution, providing a rich source of climate data for researchers. This study was conducted from 2008 to 2021 (solar cycle 24 and the beginning of 25) over Iraq loca

This study is based on samples taken from one of the main branches of Tigris River; Gharaf River, at Kut Barrage in Wasit Governorate, Iraq. It  aimes to study the quantity and quality of the mollusca Invertebrates; furthermore. The study evaluates the molluscan biodiversity of the rivers by using appropriate biodiversity indexes. Thus, the first of its kind study in the evaluation of the diversity of mollusc in Gharaf River assemblage.  Monthly samples were collected randomly from the river mud, for 12 months, from January till December 2016. During the collection process; 5 stations on the river were chosen for sampling with 10(±1) Km distance between each of the stations, including Wasit Governorate. The study showed the

Iraqi insurance market need to develop products and to find new insurance policies to cover the damages of the violence and political commotions dangers and to meet the needs of the proposers.                                       

 The global insurance companies recently issued such policies to pay the losses wich caused by the violent political acts of vandalism suffered by the property and investments wich estimated billions of dollars.                

Industry represents a cornerstone of the process of economic development and a measure of progress and contribute to increased prosperity and high standard of living.

The researcher analyzed the productivity indicators in industrial facilities large and small at several time periods ranging from 1970 to 2009, according to the economic situation that prevailed in each period.

    Different impact of periods under discussion, it made ​​Iraq the cash surpluses during the period 70-1980 then the effects of the war after 1980 and the economic blockade since 1990, and the subsequent events of the year