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

Economists agree upon the importance of exports and their positive impacts on the economic variables. Therefore، they studied policies encouraging exports and set out the instrumentalities supporting them. These instrumentalities included a combination of fiscal، monetary، commercial، production policies like the tax policy that is encouraging to the exports، exchange rates reduction، establishing commercial free zones، better production quality، fostering investment climate، and preparation of the necessary financing before the exporting process and afterwards.

This research is interested in the finding aspect amongst the instrumentalities encouraging exports which is parallel t

Background: This study aimed to determine the amount of fluoride in commercially available bottled drinking water in Al-Basra city, Iraq Materials and Methods: Eleven brands of bottled drinking water were obtained from supermarkets in Al-Basra city, Iraq. Five samples of 10 ml. were taking from each one of brands and the fluoride was determined by using fluoride ion selective electrode. Results: The highest fluoride concentration was present in BADIOT brand (1.174 mg/L) while the lowest was in Barakat brand (0.038 mg/L). One way ANOVA test showed a highley significant difference among different commercially branded types. Coclusions: Bottled water available in Al-Basra city contains less concentration of fluoride ion than normal values

Iraq is located near the northern tip of the Arabian plate, which is advancing northwards relative to the Eurasian plate, and is predictably, a tectonically active country. Seismic activity in Iraq increased significantly during the last decade. So structural and geotechnical engineers have been giving increasing attention to the design of buildings for earthquake resistance. Dynamic properties play a vital role in the design of structures subjected to seismic load. The main objective of this study is to prepare a data base for the dynamic properties of different soils in seismic active zones in Iraq using the results of cross hole and down hole tests. From the data base collected it has been observed that the average ve

Background: Leishmaniasis is important public
health problem owing to its impact on morbidity
and mortality and difficulties in application of
effective control measures.
Objective: The aim of the study is to evaluate the
using of impregnate bed nets in the control of
leishmaniasis.
Methods: The study was conducted throughout
the years 2004 and 2005, in Diala Governorate
(about 60km north-east Baghdad). This is the first
study in Iraq for evaluation of the impregnated bed
net in control of leishmaniasis. Two villages were
selected to achieve this aim. The nets were
distributed for the first village to be used by their
population. The second village was served as
control.

Results: The

Public private partnership PPP is a method to procure public projects in order to achieve additional value for money in terms of efficiency and quality of services. This thesis studies the concepts of PPP, advantages and disadvantages of PPP. In addition, current Iraq infrastructure projects situations and needs, as well as, some aspects relating to the Iraq’s construction market, legal and contract systems were discussed. A financial model was carried out and applied to a real-life case study project. Finally, a survey targeted researchers; public and private- sectors were applied.

The importance of regional development resides in the provision of aid and other assistance to regions that are less economically developed. The purpose of this research is to identify the development possibilities and resources at the regional level, which can be tapped for the development of secondary cities. This research aims to shed light on the importance of urban planning in creating regional balance and relieving population and service pressure on major cities. The research answers the question relative to how urban planners can work towards the idea of creating development corridors including the cities located within them, whilst focusing more on the regional dimension and the topic of sustainable urbanization. This research assum