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

Several attempts have been made to modify the quasi-Newton condition in order to obtain rapid convergence with complete properties (symmetric and positive definite) of the inverse of  Hessian matrix (second derivative of the objective function). There are many unconstrained optimization methods that do not generate positive definiteness of the inverse of Hessian matrix. One of those methods is the symmetric rank 1( H-version) update (SR1 update), where this update satisfies the quasi-Newton condition and the symmetric property of inverse of Hessian matrix, but does not preserve the positive definite property of the inverse of Hessian matrix where the initial inverse of Hessian matrix is positive definiteness. The positive definite prope

Plant regeneration protocols were developed for medicinally important anise (Pimpinella anisum L.) that successfully achieved from seeds. Seeds were sterilized and inoculated on Murashige and Skoog (MS) medium with and without gibberellins (GA3) until full germination. The highest percentage of germination (100%) was recorded on MS medium treated with 2.0 mg/L GA3 after 7 days. For shoot proliferation, different concentrations of 6- benzyl adenine BA (1, 1.5, 2 mg/L) were used. To enhance shoot induction, 0.1 mg/L of naphthalene acetic acid (NAA) and 0.01 mg/L of thidiazuron (TDZ) were tested along with BA. Direct regenerated shoots were obtained on MS medium supplemented with BA alone (2mg/L) which gave (7shoot/explant), while the presence

Reliability is an essential measure and important component of all power system planning and operation procedures. It is one of the key design factors when designing complex, critical and expensive systems. This paper presents a fuzzy logic approach for reliability improvement planning purposes. Evaluating the reliability of the complex and large planned Iraqi super grid ;as Al- Khairat generating station with its tie set is intended to be compact to that grid; and determination of the given reliability improvement project are the major goals of the paper. Results show that the Iraqi super grid reliability is improved by 9.64%. In the proposed technique, fuzzy set theory is used to include imprecise indices of different components in normal

This paper is dealing with non-polynomial spline functions "generalized spline" to find the approximate solution of linear Volterra integro-differential equations of the second kind and extension of this work to solve system of linear Volterra integro-differential equations. The performance of generalized spline functions are illustrated in test examples

The effect of three high temperatures for five exposure periods on the developments of larvae, pupae and adults of Trogoderma granarium (Everts) and their biological performance were investigated. The results revealed that the percent of mortality was increased as the temperature and the exposure period increased, e. g. exposing last instar larvae to 45°C for 6 hrs caused 100% death of this stage, while exposing adults (1-3) days old to the same temperature and exposure time resulted in that these adults did not able to survive more than 24 hrs.; in addition, the results showed that the ability of reproduction of adults was depended on the temperature, duration of exposure and the sex.

  When the digital technologies entered the world of cinema production, they boosted the ability of the cinematographic medium to implement various subjects with great accuracy, as the development included all the joints and stages of the cinematic film production whether it is a feature film or an animation. Therefore, the process of film manufacturing by the digital technologies reflects the spirit of the age and the development that humanity has attained. What motivated the researcher to determine the topic of the research, which combines between the sound effects and the animated films under the title (aesthetics of employing digital sound effects in animated films), is the work of the digital technologies. The researcher divide

Financial Institutions are central to all most all Macroeconomic debates. They explain the market for money creation and Exchange the financial assets such as money stock and bonds play a central role in organizing and coordinating our economy. Financial Institutions’ position in economy is urgent position especially in the economic crises, they want to realize their profit target but this target conflicts with the target of monetary policy or fiscal policy or economic policy some time.

         Financial Institution assets affect in technological factors and political factor. Those factors cause increasing or decreasing in wealth of the countries. The old classical crises was form real s

In this study, the modified Rayleigh-Ritz method and Fourier series are used to determine the thermal buckling behavior of laminated composite thin plates with a general elastic boundary condition applied to in-plane uniform temperature distribution depending upon classical laminated plate theory(CLPT). A generalized procedure solution is developed for the Rayleigh-Ritz method combined with the synthetic spring technique. The transverse displacement of the orthotropic rectangular plates is not a different term as a new shape expansion of trigonometric series. In this solution approach, the plate transverse deflection and rotation due to bending are developed into principle Fourier series with a sufficient smoothness auxi