This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

               The present study aims at answering the following questions:.

1-Which is more effective in enriching students.  Vocabulary ,the use of short stories or the      traditional way?

2-What extent has the use of short stories an effect upon the students. achievement in           vocabulary test?

3- Is there any significant difference between the male and female student of the                    experimental group in vocabulary achievement test?

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The following dilutions -710X46, -610X46, -510X46 of Bacillus thuringiensis were used for bioassay against the different larval instar of the potato tuber moth Phthorimaea operculella by the spraying method, the results showed that there was no significant influence in the percentage of egg hatching in comparison with the control. The sensitivity of larval stages was reduced with the increasing the age and exposure period. The study also showed that the larvae infected with B.t. stopped feeding, movement and a general paralysis causing the death of larva after (24-48) hours , and the larva color was changed from the natural waxy colour to brown finally to the black after death.

Algae are photosynthetic microorganisms that play important role in aquatic ecosystems as they are the primary producers in aquatic food webs. Several groups of algae are capable of producing toxins that impact aquatic ecosystems, especially managed systems. Cyanobacteria are the most important algae in freshwaters, and many species produce cyanotoxins including hepatotoxins and neurotoxins. The potent cyano-neurotoxins β-N-methylamino-L-alanine (BMAA), 2, 4-diaminobutyric acid dihydrochloride (DABA), and anatoxin-a are especially critical with regards to public and animal health problems.

Strategy Descrtibes How an Organization Matches its own Capabilites With Opportunities in Environment , in Order to Accomplish its Overall Objectives , So That The Organization is Considering Responding to Challenges by Adopting one or More of Strategies, Like Differentioning its Product, or Achieving Cost Leadership.

The Key Role of Management Accountant is to Evlaute The Successful it Has Been in Implementing Organization Strategy.

This Research Target to Explain The Key Role of Management Accountant in Evaluate of  Organization Strategy. by Strategic Analysis of Operating Income From Specific Sources Such as Cost Savings and Growth in Stead of Emphasizing Only The Aggrega

This study offers the elastic response of the variable thickness functionally graded (FG) by single walled carbon nanotubes reinforced composite (CNTRC) moderately thick cylindrical panels under rotating and transverse mechanical loadings. It’s considered that, three kinds of distributions of carbon nanotubes which are uniaxial aligned in the longitudinal direction and two functionally graded in the transverse direction of the cylindrical panels. Depending on first order shear deformation theory (FSDT), the governing equations can be derived. The partial differential equations are solved by utilizing the technique of finite element method (FEM) with a program has been built by using FORTRAN 95. The results are calculat

The long – term behaviour of polyethylene products used out doors is affected by weathering. In the present work,
weathering test was carried out to find the effect of the environment conditions on the mechanical properties of
HDPE/LLDPE blends with different weight percents (0, 15, 30, and 45 %) relative to the LLDPE by increasing the
exposure times to (100, 150, 200, 250, 300) hr.
A series of tests (destructive), tensile, impact and hardness were carried out on the prepared samples, the results
obtained declare the changes on the material behaviour from ductile to brittle and the polymer shows a decline in the
mechanical properties with increasing the exposure times.
In the present work empirical equations were r

Glass Ionomer Cement (GIC) is one of the important dental temporary filing materials. The aim of this study is to evaluate the effect of adding 3, 5 and 7 wt. % of TiO₂ microparticles to conventional GIC powder (Riva Self Cure) on mechanical properties and its effect on absorption and solubility processes. TiO₂ particles additives improved compressive strength and biaxial flexural strength, where the compressive strength increased with increasing in the added ratio, while the highest value of the biaxial flexural strength was at 3 wt.%. The addition of TiO₂ particles improved the surface Vickers microhardness values, with highest value at 5 wt. %. On other hand TiO₂ addition im