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

Objectives: The study aims to assess the school refusal behavior of first class pupils at primary schools and identifying the relationship between the school refusal behavior and some of socio-demographic characteristics for the pupils.

Methodology:  A descriptive-analytic study was initiated from November 1^st, 2012 to April 1^st, 2013. A random sample of 411 students is selected from a probability stratified sample of 17 primary schools for both sexes in 4 sectors in Baghdad Al-Rasafa and Al-Karkh districts which are selected randomly from first class of primary school. A Self administrative questionnaire (Parents' Version) which constructed by the rese

    In this survey, there are 14 species belonging to 14 genera, nine families and two orders, collected on Macrofungi from Tikrit city, Salahadin Governorate, North Central of Iraq. The members of Coleoptera were more abundant than flies on Macrofungi.

    The family of Ciidae and Leiodidae (Order, Coleoptera), Mycetophilidae (Order, Diptera), and 6 species are recorded for the first time for insect fauna of Iraq.

Abstract

      The current research aims to find out the role of administrative leadership in the implementation of public policies and their effectiveness and their ability to do so, As well as analysis and testing of influence and correlations between research variables, The researcher has the descriptive and analytical approach, And several tools used to gather information consisted of personal interviews and field visits, While distributed questionnaire tool that consists of (35) items on a sample consisting of (147) individuals formed of staff of the Baghdad Provincial Council.

The research was based on a set of assum

Objective: To find out the relationship between the bio-social aspect with cholelithiasis patients and
demographic characteristics in Baghdad city.
Methodology: A purposive (non-probability) sample of (100) patients, from (20-70) years old, who were
selected from patients who were admitted to hospital at preoperative stage, from Gastroenterology and
Hepatology Hospital, Baghdad Teaching Hospital, Al-Yarmook Teaching Hospital, Al-Karama Teaching
Hospital, Teaching Hospital. A descriptive study was carried out from 25th of June 2004 to the end of October
2004.
An assessment form was constructed for the purpose of the study. Test-retest reliability was employed through
computation of Pearson correlation coefficient.

The aim of the current research is to develop the social studies curriculum at the primary stage in light of the standards of the next generation, which was represented in three main dimensions (pivotal ideas, scientific practices, and comprehensive concepts). The researcher designed a tool for the study, which is a content analysis card in the light of (NGSS) standards, based on the previous main dimensions. The descriptive analytical approach was adopted in analyzing the social studies curriculum for the primary stage to determine the degree to which the standards of the next generation are available, as well as to establish the theoretical framework related to the research variables. To develop the social studies curriculum in light o

In our previous research , we study the method of women by ( al – sakhaawi " died 902
ah/1496a.c"book witch called ( al- dhau, al-lami) .
So in this paper , we will discuss the social life of women in the mamluk period through the
same book ,especially when the sakhaawi devoted a full part for women in the same book
called it (mhagam ,al –nessa)wich it translations a large number of women like wives
,daughters ,sisters ,and maids of mamluk sultans ,so that make my able to know a lot about
the social life of woman which we study it like a social aspects of women, here wealth,
business, professions ,and in the last we study the habits of them marriage .