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.

A polycrystalline PbxS1-x alloys with various Pb content ( 0.54 and 0.55) has been prepared successfully. The structure and composition of alloys are determined by X-ray diffraction (XRD), atomic absorption spectroscopy (AAS) and X-ray fluorescence (XRF) respectively. The X-ray diffraction results shows that the structure is polycrystalline with cubic structure, and there are strong peaks at the direction (200) and (111), the grain size varies between 20 and 82 nm. From AAS and XRF result, the concentrations of Pb content for these alloys were determined. The results show high accuracy and very close to the theoretical values. A photoconductive detector as a bulk has been fabricated by taking pieces of prepared alloys and polished chemic

     In this paper, ZnO NPs were prepared using D.C high-voltage and high frequency with an output of 6 kHz at two different preparation times preparation (10,12) minutes. Transmission electron microscopy (TEM) with (FE-SEM) was used to examine the homogenous, compact, and dense surface of the zinc oxide nanoparticles created with apparent grain size determined by (XRD), XRD results explain that the increase of the preparation time from 10 minutes to 12-minute caused an increase in crystallite size. In addition, FE-SEM showed that the increase in the ZnO NPs cluster distribution with particle size increases with increasing the preparation time. AFM was also utilized to determine the degree of cooperation between the surfaces of the z

The current study was conducted to determine the effect of crude oil on the pigments and protein content of Hydrilla verticillata plant from December 2018 to February 2019. Hydrilla verticillata was exposed to different concentrations of treatments (0.01,0.05,0.10,0.20) % of crude oil for 24 days. The pigments content was evaluated as total chlorophyll, a, b, carotene and protein content within plant tissues during the days (1, 8, 16 and 24).

     The results of this study showed an increment in the total chlorophyll values of plant, which is exposed to different concentrations of crude oil compared to the control treatment during the first day of the experiment and decreased compared to cont

  We described herein the synthesis of novel bis-1,3,4-oxadiazole containing glycine moiety. N-{5-[5-(4-methoxyphenyl)-1,3,4-oxadiazole-2-yl-sulfanyl]-1,3,4-oxadiazole-2-yl-methyl}-4methoxybenzamide was fully characterized by elemental analysis, FT-IR and 1H NMR spectroscopy. Also this study was designed to show the effects of bis-oxadiazole compound on the activities of some transferase enzymes such as: GOT, GPT and γ-GT in sera. This compound demonstrated activation on GOT and GPT activities, inhibitory effects on the γ-GT activity. These effects increased with the increasing of the concentration of the compound. The causes of the increases and decreases in the enzymes activities are discussed

This study was conducted to know the effect of some phenotype characteristics of corn plant on infection by (CSB), using 13 genotypes of corn plant, planting during autumn season 1997 and 1998. The result revealed that the mean of plant height (with male flowering) was (183-219) cm, the mean of leaf No./ plant in all genotypes was (16-18) leaf but the leaf area of plant was (4350-6249) cm2, there were significant differences of phenotype characteristics between genotypes ,the percentage of infection by (CSB) was (5.9-35.9),% the result showed that the phenotype characteristics had non effect on the infection percentage by (CSB) and the correlation coefficient was not significant.

The aim of this work is to study the application of Weyl module resolution in the case of two rows, which will be specified in the partition (7, 6) and skew- partition (7,6)/(1,0)  by using the homological Weyl (i.e. the contracting homotopy and place polarization).

     The current study was conducted on 100 females who were divided into two main groups; 60 with breast cancer and 40 healthy controls. Blood samples were collected from both premenopausal and postmenopausal breast cancer and healthy women. The samples were appropriately processed for the analysis of trace elements (zinc, copper, and lead) by using flame atomic absorption spectrophotometry (FAAS). The results showed a highly significant decrease (p< 0.01) in the mean serum level of zinc of in both pre- and postmenopausal breast cancer women (71.7 + 5.1 and 70.4 + 5.4 µg/dL, respectively) compared with healthy controls (89.7 + 10.2 and 97.5 + 13.2 µg/dL,  respectively) . Also, a highly significant

In this paper, we used two monomers, 3,3',4,4'-benzophenone tetracarboxylic dianhydride (BTDA) and m,m'-diaminobenzophenone (m, m’-DABP), to produce polyamide acid and then converted it to polyimide (PI). The effects of phosphoric acid (H₃PO₄) molarity (1, 2, and 3 M) on the structural, thermal, mechanical, and electrical characteristics of the polyimides/polyaniline (PI/PANI) nanocomposites were studied. Two sharp reflection peaks were developed by the addition of PANI to PI. When 3 M H₃PO₄ is added, the crystalline sharp peak loses some of its intensity. The complex formation of PI/PANI-H₃PO₄ was confi