The study aimed to show the concept and importance of accounting Conservatism, Persistence and volatility of earnings of companies listed in the Iraqi market for securities have been selected 35 companies for the period between 2013 to 2107 used the scale of book value to market value to measure the Conservatism while the current profit regression model was used to measure future profits Eviews 9 was used for the purpose of testing the two hypotheses. The results of the study found that there is a statistically significant relationship between accounting Conservatism and Persistence of earnings. The relationship is inverse with no statistically significant relationship between Conservatism and earnings volatility.
The control charts are one of the scientific technical statistics tools that will be used to control of production and always contained from three lines central line and upper, lower lines to control quality of production and represents set of numbers so finally the operating productivity under control or nor than depending on the actual observations. Some times to calculating the control charts are not accurate and not confirming, therefore the Fuzzy Control Charts are using instead of Process Control Charts so this method is more sensitive, accurate and economically for assisting decision maker to control the operation system as early time. In this project will be used set data fr
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The research handles the prominent books of The Weak and Unknown Narrators , which is written by Imam Abu Al-Hasan Al-Daraqutni. It contains a brief introduction about the book and about Abu Bakr Al-Barqani, as well as Abi Mansour Ibn Hamkan.
The research handles the issue of unknown narrators and their relationship to the abandonment stipulated in the preamble to the book.
The research dealt with the identification and comparison between the sayings of Al-Daraqutni and his students - especially Al-Burqani, the publisher of his knowledge, as he is the one who narrated the sayings of Al-Daraqutni. The study concluded that the principle is to abandon the me
... Show MoreThe problem of the study and its significance:
Due to the increasing pressures of life continually, and constant quest behind materialism necessary and frustrations that confront us daily in general, the greater the emergence of a number of cases of disease organic roots psychological causing them because of severity of a lack of response to conventional treatments (drugs), and this is creating in patients a number of emotional disorders resulting from concern the risk of disease
That is interested psychologists and doctors searchin
... Show MoreThe present study aims at empirically investigating the effect of vocabulary learning strategies on Iraqi intermediate school students’vocabulary performance and reading comprehension. The population of the present study includes all the 1st year male students of Al-Wark’a intermediate school of Al-Risafa 1/ General Directorate of Education for the first course of the academic year (2015-2016). To achieve the aim of the study ,a pre-test and post-test after (5) weeks of experiment are administrated .The sample of the present study consists of (100) subjects :(50) students as an experimental group and other (50) students as a control group . The subj
... Show MoreEvaluation of accounting Guide for State Accounts
The concept of accounting guide for state accounts is to develop government accounting system in Iraq so as meet government wishes, needs and to find an approach of a united accounting. The basic idea of accounting guide for state accounts is to achieve a completion of accounting circulation of a governmental unit which doesn’t have a full accounting circulation. The governmental unit has satisfied with preparing monthly budget reviews, then sending them to the Ministry of finance, and the Ministry on its turn has conducted final calculation preparations on the country's level as a whole. Thus the concept of this research appears. It is an e
... Show MoreIt seems that the features of the theatrical discourse , since its early establishment by the Greeks, were cultural features specifically confined to that society. Such features determined the direction of the theatrical discourse for this state instead of that state. There could be some sort of similarity among those features , nevertheless they remained within the general humanitarian framework . What achieved relatedness were those features and particularities that distinguished the theatrical community. Such features and particularities vary from one show to another. This is what we call " Local Specificity" .The Iraqi theatrical memory has always emphasized the concept of Experimentation through originality and renewal since the arr
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The aim of the research is to introduce the international standards of the Supreme audit Institutions, as well as the role of these standards in achieving administrative reform and improving the performance of the Supreme audit Institutions and the performance of the economic units under its control.
In order to achieve the objectives of the research, a questionnaire was designed from two main axes that included a number of questions addressed to a number of officials and employees of the Supreme Audit Institutions and its affiliated bodies on the role of applying the international standards of the Supreme Audit Institutions in achieving administrative re
... Show MoreThe research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency to fulfill accounting justice under the effect of the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .
The research expose many conclusions and recommendations namely , the taxation justice fulfillment is not only in justic
... Show MoreThe research aims to study the elements of attraction in television advertising and determine their relationship to consumer preferences, the extent to which the sample (250) watches television advertisements, and the motives for viewing. Males and females, and the statistical program spss was used to analyze the results using percentages, arithmetic mean, correlation coefficients ch2, Pearson’s coefficient and Alpha Cronbach for the stability of the test, and the research came to the conclusion that the percentage of watching television advertisements is good motivated by the identification of new goods and services in the market, as advertisements sometimes achieve consumer preferences, and the most prominent The forms that a
... Show MoreThe partial level density PLD of pre-equilibrium reactions that are described by Ericson’s formula has been studied using different formulae of single particle level density . The parameter was used from the equidistant spacing model (ESM) model and the non- equidistant spacing model (non-ESM) and another formula of are derived from the relation between and level density parameter . The formulae used to derive are the Roher formula, Egidy formula, Yukawa formula, and Thomas –Fermi formula. The partial level density results that depend on from the Thomas-Fermi formula show a good agreement with the experimental data.