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

This paper presents experimental investigations on buried Glass Reinforced Plastic (GRP) pipes with a diameter of 1400 mm. The tested pipes were buried in dense, gravelly sand and subjected to traffic loads to study the effects of backfill cover on pipe deflection. The experimental program included tests on three GRP pipes with backfill covers of 100 cm, 75 cm, and 50 cm. The maximum traffic loads applied to the pipe–soil system corresponded to Iraqi Truck Type 3 (AASHTO H type). Vertical deflections of the pipes were monitored during the application of these loads. The experimental results showed that, as the backfill cover increased, the maximum vertical deflection of the pipe decreased. Deflection reductions were 38.0% and 33.3

     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

Exploratory activities carried out by oil companies in the latter half of the past
century proved the existence of voluminous reserve of oil and gas in the
southwestern area of Iraq. In view of this, it seemed more than prudent to add a new
knowledge to that currently existing about the subsurface lithostratigraphy of this
area. As a first step in fulfilling this mission, this paper will attempt to do so by
covering the time interval from the Upper Cretaceous to the Neogene. In turn, this
effort had entailed both the description of about 4707 metres of fully recovered
cores, plus the subjection of more than 4000 samples to existing petrologic analyses.
Findings worth mentioning does include the observation that wi

South Sudan is known by its tribal and racial variation .Tribal Perception represents the
procedure of dealings in Southern society .And that what make Sudan as a stable country that
suffer from divisions . Everybody wants to rule in spite of his inability and un qualification
which enables the establishment of an urbanized country .the frustration of the state in
handling the interior variety on religious, tribal and racial basis and contracting national
ideality in spared by shared ingredients between gathered groups in one state, all these reasons
make it hard to create a united national identity which is able to unite atheist and religious
parties together. Due to this ,the study is established to clarify the nat

The Present study was aimed to evaluate the responses of sixteen species of barley Hordeum vulgar L. cultivated in Iraq against drought stress through treatments of seedling with varying concentrations of Polyethylene glycol (PEG6000) to reach the water stress(-3,-6,-9) in addition to control (without PEG 6000). The results showed variation of barley species in their ability to tolerate the drought stress. For instance, Boraq and Arefat were shown to be the most tolerable species, since  their percentage of seeds germination were non significantly affected by the highest water potential (-9)  bar, while (bawadi,amal,nor alqadsea and nomar) were shown to be moderately drought tolerable, since their percentage of  seeds germ

Many researches focused on laser therapy of wound healing in different animal models due to the lack of a standard protocol in the application of such phototherapy. Objective:  To study the effects of 810nm laser at a constant irradiance of 41.63 mw/cm² and exposure (illumination) time of 5,15  minutes on wounds created on Albino mice (BALB/c).

     Skin wound with elliptic shape and full thickness was created on the dorsal side of  â€˜45 mature male albino mice. Irradiated animals were divided into two main groups based on irradiation time, the first was irradiated for 5 min and the second for 15 min, each was subdivided into three subgroups (n=5) according to number of treatment