This study aimed to measure  the accounting conservatism  and the lemited factors which  affected on it in the annual financial reports of insurance companies which listed on the Amman Stock Exchange during the period from 2005 to 2016, these factors were represented by firm age, firm debt and firm size.

Using the market value model (MV) To book value  ( BV) Beaver and Ryan (2000) The level of the accounting conservatism was measured. The study found that the insurance companies which are listed on the ASE exercise the accounting conservatism when they were  preparing financial reports. And when conducting a process  of the test of the affected of the factors (The age of the

Firstly, in this study, a brief updated description and applications of different solar collectors used in renewable energy systems for supplying electric and thermal energy was presented. Secondly, an attempt was made to utilize tilting orientation of solar collector for maximizing collector energy with time in respect to horizontal orientation. For energy calculation, global solar radiation was used since they are directly related.  For that purpose, field measurements of half-hourly radiation on two flat panels of tilting and horizontal orientations were carried out throughout 8-month period under local climate of Baghdad. Then, energy gain and radiation level averages were calculated based on the field radiation

Photorefractive keratectomy (PRK) is the refractive technique that began with a physical scraping of the epithelial layer of cornea subsequent by laser treatment. Post this procedure to about 48 hours the removed epithelial layer regenerated to protect the eye again. The regeneration process (called re-epithelization) started from the limbus of the cornea toward the central part of it. The re-epithelization mechanism consists of a change in cell density (mitosis) and cell concentration (migration) with a velocity in two directions: radial and tangential. In the present study, an estimation for both radial (responsible for the overlapped layers toward the outward direction of the cornea) and tangential comp

The main objective of this study is to determine whether the use of He-Ne Laser (632.8 nm wavelength and power 0.5 mW) is an eligible and effective tool to kill or reduce the cell viability of Candida albicans isolated from complete upper dentures. Twenty one swabs were taken from the complete upper dentures. Only six swabs showed positive cultures for C. albicans. The isolate was divided into two groups, group I was not irradiated (control), and group II was irradiated by He-Ne Laser for different periods (10, 15, 20, and 30) min. After irradiation, the results showed a significant reduction in the viable cell count and colonies diameters especially at exposure periods 10 and 15 min. Although the low power He-Ne Laser was not eradicating t

Biodiversity is one of the important biological factors in determining water quality and maintaining the
ecological balance. In this study, there are 223 species of phytoplankton were identified, and they are as
follows: 88 species of Bacillariophyta and were at 44%,70 species of Chlorophyta and they were at 29 %, 39
species of Cyanophyta and they were at 16 %, 12 species of Euglenozoa and they were at 4 %, four species of
Miozoa and they were at 3 %, and, Phylum Charophyta and Ochrophyta were only eight and two species,
respectively and both of them were at 2%. The common phytoplankton recorded in the sites studied
include Nitzschia palea, Scenedesmus quadricauda, Oscillatoria princeps, and Peridinium

The research aims to formulate a model for research on the dimensions of the Leader-member exchange theory according to the ideas and thoughts of Liden /Maslyn, Hammer and impact on job satisfaction and measure these dimensions at asiacell communications to identify the extent of convergence between theoretical dimensions share leader – member Exchange (LMX) with leadership style used in this company, we have been building scale contains two variables, independent variable Leader-member exchange theory five dimensions (effect , Loyalty, contribution, respect professional, and support) the certified job satisfaction variable dimensions (job security, The Style of management, organizational climate, appreciation, and work itself)

The chamomile is one of the most important medicinal plants recommended for treatment of asthma and some respiratory system diseases. This research was designed to research the effects of aqueous extract of chamomillarecutita on histological structure of Diaphragm of albino mice. The study included 40 male albino mice Musmusculus, their age ranged from (5-7) weeks.The mices were divided randomly to 5 groups and oral administered with 1 ml every day for 10 days:- First Group G1: consider as control group and treated with normal saline,Second Group G2: was treated with aqueous extract of chamomile with concentration of 3 gm /100 ml D.W, Third Group G3: was treated with aqueous extract of chamomile with concentration of 5 gm /100 ml D.W.Fourth

Introduction. Tangential gunshot wounds (TGSW) to the head is the high-velocity bullet that does not penetrate the cranium but passes through the tissue adjoining the cranial cavity, creating a “gutter” wound and indirectly causing cerebral injury. This article presents a reporting case of TGSW to the head, discusses the mechanism underlying this traumatic injury and the possible complications resulting from it, and reviews of literature.  Case description. A thirteen-year-old schoolboy was admitted to the emergency department (ER) of the neurosurgery teaching hospital in Baghdad, Iraq, with a tangential gunshot to the head of an unknown source during civilian protests in Baghdad. In addition to a seizure attack in the ER, his