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

Objective: To establish growth curve for a sample of infertile women and to assess Body Mass Index.
Methodology: Non-probability (purposive sample) of (100) infertile women, who visit Kamal Al-Samaraee
Hospital/ fertility and IVF center . The data are collected through the use of constructed questionnaire, which
consists of two parts. Part 1: consists of (5) items about demographic characteristics, part 2: consists of (4) items
about reproductive status, descriptive statistical analysis procedures (frequency, percentage, Contingency
coefficients, polynomial cube order).
Results: Revealed that the infertile women in the study group had decrease in their Body Mass Index with aging
(with increase of infertility duration

The current research aims to study (the effect of strategy of analysis - synthesis duality in the collection of scientific fourth stage students and high-order thinking in Biology material). For evidence the objective of the research, the researcher formulated the following two null hypotheses: 1. There is no significant difference at the statistical level (0.05) between the average of scores of the experimental group students that will study according to the dualism strategy of analysis and structure and the average of scores of the controlled group students that will study according to the normal way in the collection. 2. There is no significant difference at the statistical level (0.05) between the average of scores of the experimenta

Abstract

In this research we study the wavelet characteristics for the important time series known as Sunspot, on the aim of verifying the periodogram that other researchers had reached by the spectral transform, and noticing the variation in the period length on one side and the shifting on another.

A continuous wavelet analysis is done for this series and the periodogram in it is marked primarily. for more accuracy, the series is partitioned to its the approximate and the details components to five levels, filtering these components by using fixed threshold on one time and independent threshold on another, finding the noise series which represents the difference between

      تُعد أبرز الإشكاليات التي تثيرها ظاهرة تعدد الجنسية مسألة تعيين القانون الواجب التطبيق على النزاع المشوب بعنصر أجنبي عندما تشير قواعد الإسناد الوطنية فيه إلى تطبيق القانون الشخصي, الأمر الذي ترتب عليه إجتهاد الفقه والقضاء في هذا المجال إلى معايير عدّة يمكن تطبيقها لترجيح أحدى الجنسيات التي يحملها متعدد الجنسية, فضلاً عن موقف التشريعات الوطنية الحديثة التي تبنت بعض ما رجح من هذه المعايير, ويمكن تج

ملخـــص البحــــث

       تناولتْ هذهِ الورقاتُ جُزئيّةً من جُزئيّاتِ قضيّةِ المنعِ من الصّرفِ أو التنوينِ في العربيّةِ، وهي جزئيّةٌ لم تُغفلْها المصادرُ النحويّةُ بدءًا من كتابِ سيبويهِ الذي أشارَ في كثيرٍ من أمثلتِهِ إلى التخييرِ المطلقِ بينَ الصرفِ والمنعِ، وأشار في مفرداتٍ أخرى إلى جواز صرفها ومنعها على وَفق اعتباراتٍ معيّنةٍ، لا بإطلاقها. والغاي