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

Highlights This research highlights the important topic of musical topics that rarely talk about a musician, an issue of national songs which sang since the founding of the Iraqi state and until the end of the monarchy in Iraq, and wrote about just newspaper articles explaining the political situation experienced by the era of the history of Iraq and passing quickly marginally on the songs and patrons, so you see the researcher need to search for what was published around any way to see the texts of songs and melodies and rhythms and thus the possibility of evaluation, linked with the course of social and political life spiraling events at the time, so as not to miss these musical and literary, artistic and cultural features of forever a

This study is carried out to investigate the prevalence of Coxiella burnetii (C. burnetii) infections in cattle using an enzyme-linked immunosorbent assay (ELISA) and polymerase chain reaction (PCR) assay targeting IS1111A transposase gene. A total of 130 lactating cows were randomly selected from different areas in Wasit province, Iraq and subjected to blood and milk sampling during the period extended between November 2018 and May 2019. ELISA and PCR tests revealed that 16.15% and 10% of the animals studied were respectively positive. Significant correlations (P<0.05) were detected between the positive results and clinical data. Two positive PCR products were analyzed phylogenetically, named as C. burnetii IQ-No.5 and C. burnet

Heat transfer process and fluid flow in a solar chimney used for natural ventilation are investigated numerically and experimentally her in. Solar chimney was designed, manufactured and tested by selecting different positions of air entrance namely: bottom entrance, side entrance, and both side and bottom entrances. The effect of integrating the chimney with paraffin (phase change material) on its thermal behavior has been also investigated. CFD analysis based on finite volume method is used to predict the thermal performance, and fluid flow in two-dimensional solar chimney under unsteady state condition, to identify the effect of different parameters such as solar radiation, and inclination angle. Experimental results show that a solar chi

Ticks (Acari: Ixodidae) are ectoparasites that infest livestock in every geographic region of the world and are vectors of several viral, bacterial, and protozoan pathogens to both animals and humans. There is little information is available is about tick presence in Buffalo Bubalus bubalis (Linnaeus, 1758) (Artiodactyla, Bovidae) in Iraq. The current study determined the species of ticks parasitizing Buffalo in some central and southern regions included: Baghdad (Al Fathelia), Karbala (Al-Hussainia), Wasit (Kut and Al-Suwairah), Al-Qadisia (Al- Diwaniyah, Al- Saniya, Al-Mihnawea, and Afak), Thi Qar (Al-Nasiriyah and Al-chibayish), Missan (Amara and Qalaat Salih) and Basrah (Al-Haretha, Al-Madena and Al-Deer). A total of 150 Buffal

The value of time out as a time not count of official time form the game like four periods and extra time also it considered a great interest if used well thru the game , the importance of this problem is not using well the time out and when the coach ask for time out and how to invest this time legally to make good results also there is no observing system as the researcher see gives the reality image that the coach is successful lead the game when he takes time out . The goals of research that knowing on numbers of time out for excellent teams in Iraq (first &second) stages and putting special inventory reverse reality of asking time out (positive &negative) on playing basketball , the hypothesis of research that tell the time out effect