This study aims to test whether the institutions listed on the Iraq Stock Exchange have a significant correlation between the level of conservative accounting practice with the level of market share returns during the Coronavirus pandemic period as one of the policies to confront the economic repercussions of the Coronavirus pandemic. Furthermore, the sample included institutions listed on the Iraq Stock Exchange during the 2019 and 2020 years, i.e., the period before the Coronavirus pandemic and during the Coronavirus pandemic for the purpose of comparison. The market value to book value model was used, and the study found that conservative institutions had achieved the highest level of market share prices compared to non-conservat

Duration of each developmental stage of the house dust mite Dermatophagoides pteronyssinus together with the mortality percentage were observed at a combination of five different temperatures namely 20C°, 22.5C°, 25C°, 27.5C° and 30C° and four different humidities namely 55%, 75%, 85% and 95% r. h. Results showed that temperature had the greatest effect on the life cycle period. The higher the temperature the shorter the life cycle was aid versa verea. On the other hand, humidity seems to be less effectiveness, though at the higher temperature and humidity no development was occured. Mortality among all temperatures and humidities appeared nearly the same, but at higher temperature and higher humidity and because of mould g

Style of Dostoevsky - it is a style that clearly emerges the desire for stimulating thought reader stage. It's a style calculated to provoke the reader to their findings, conclusions and reflections. Dostoevsky hints, expressed as like inaccurate and at the same time with some startling sophistication. It makes the readers think and draw their own conclusions.

Аннотация

    Стиль Достоевского - этостиль, в которомясноотмечаетсястремлениек стимулированиюзаконченного мыслячитателя

         International companies are striving to reduce their costs and increase their profits, and these trends have produced many methods and techniques to achieve these goals. these methods is heuristic and the other Optimization.. The research includes an attempt to adapt some of these techniques in the Iraqi companies, and these techniques are to determine the optimal lot size using the algorithms Wagner-Whitin under the theory of constraints. The research adopted the case study methodology to objectively identify the problem of research, namely determining lot size optimal for each of the products of electronic measurement laboratory in Diyala and in light of the bottlenecks in w

This study investigates the stomach morphology and histochemistry of Clarias gariepinus. Grossly, the stomach is a J-shaped organ with three distinct regions: cardiac, fundic, and pyloric. Histologically, its wall comprises four layers: mucosa, submucosa, muscularis externa, and serosa. The mucosa exhibits broad longitudinal folds lined by high columnar cells with basal oval nuclei. These cells contain apical mucosubstances that react positively with Periodic Acid Schiff (PAS) stain and negatively with Alcian Blue (AB). Gastric pits result from mucosal invaginations. Glands are present in the fundic and cardiac regions but absent in the pyloric. Oxynticopeptic cells exclusively line the fundic glands. Enteroendocrine cells are distr

The study aims to highlighting the Creative Accounting practices, identifying  their impact on non reliability of financial statement of Insurance companies and Iraqi Public Reinsurance Company. Certain executive managements resort to creative accounting to falsely portray a better image to financial statement users by means of a set of techniques and mechanisms. Thus, impacting the company activities, The study was carried out in state insurance companies and Iraqi Public Reinsurance Company. Miller model is adopted to measure earning management practices. It is one of the tools to detect creative accounting practices and to measure reliability of accounting information of financial statements by applying  “White” scale on

This study investigates the stomach morphology and histochemistry of Clarias gariepinus. Grossly, the stomach is a J-shaped organ with three distinct regions: cardiac, fundic, and pyloric. Histologically, its wall comprises four layers: mucosa, submucosa, muscularis externa, and serosa. The mucosa exhibits broad longitudinal folds lined by high columnar cells with basal oval nuclei. These cells contain apical mucosubstances that react positively with Periodic Acid Schiff (PAS) stain and negatively with Alcian Blue (AB). Gastric pits result from mucosal invaginations. Glands are present in the fundic and cardiac regions but absent in the pyloric. Oxynticopeptic cells exclusively line the fundic glands. Enteroendocrine cells are distr

The aim of the research is to diagnose the methods of enhancing the value of citizenship in children through the interactive life process in educational institutions; the descriptive approach was used to achieve the objective by identifying social theories that corresponded to the national value or the theoretical principles of citizenship education. The study focused on educational activities and their role in establishing values, national educational philosophy in interactive activities, as well as the presentation of previous studies on the subject of citizenship, and maps of each of the strategies of active learning, skills in the process of interactive life in the field of education, Institutions that have the responsibility to prom

World statistics proved that the most of work dangerous accidents, which causes death, are occurred in the construction works. These accidents related to many causes such as loss of workers experience and ignoring rules of safety requirements, especially young workers. Due to the risk of accidents that may occur in the site of work, the idea of this study crystallized to show the relationship between the age of worker and number of injuries and accidents, to identify the causes of these injuries, and to put the appropriate solutions to avoid or reduce the risk of work injuries. Also, the research shows the main principles of safety requirements to forming a clear picture about the subject of the study. A questioner form was prepared to c