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Factors that Effect on the Level of Accounting Conservatism A sample study Of insurance companies which listed on the Amman Stock Exchange (2005-2016)
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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 company and the debt of the company and the size of the company) As independent variables on the accounting conservatism (The dependent variable) The results showed that the factors used in the study have a significant effect on the level of Jordanian insurance companies' conservatism, The results of the study were analyzed in the statistical analysis of the relationship between the size of the company and the accounting conservatism, The companies were divided into large and small size companies , The results showed that the level of accounting reservation in large companies was high and there was a strong and direct relationship between them. In addition, when measuring the relationship between debt and Accounting Conservatism  Companies were assessed after being divided into high and low debt companies,  results showed that companies with high financial debts exercised accounting conservatism  , but low-debt companies don’t  exercise the accounting conservatism, While there was no relationship between the age of companies old-established and new established on the accounting conservatism, The study recommended that to  develop of a measure to measure the accounting of conservatism and do not exaggerate companies in applying the accounting of conservatism.

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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
Existence And Controllability Results For Fractional Control Systems In Reflexive Banach Spaces Using Fixed Point Theorem
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       In this paper, a fixed point theorem of nonexpansive mapping is established to study the existence and sufficient conditions for the controllability of nonlinear fractional control systems in reflexive Banach spaces. The result so obtained have been modified and developed in arbitrary space having Opial’s condition by using fixed point theorem deals with nonexpansive mapping defined on a set has normal structure. An application is provided to show the effectiveness of the obtained result.

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Publication Date
Sun Jan 01 2017
Journal Name
مجلة القانون المقارن
التكليف الضريبي لحقوق المؤلف في ضوء احكام قانون ضريبة الدخل العراقي رقم 113 لسنة 2007
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Publication Date
Wed Sep 30 2026
Journal Name
Journal Of Administration And Economics
Bayesian Method in Classification Regression Tree to estimate nonparametric additive model compared with Logistic Model with Application
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The use of Bayesian approach has the promise of features indicative of regression analysis model classification tree to take advantage of the above information by, and ensemble trees for explanatory variables are all together and at every stage on the other. In addition to obtaining the subsequent information at each node in the construction of these classification tree. Although bayesian estimates is generally accurate, but it seems that the logistic model is still a good competitor in the field of binary responses through its flexibility and mathematical representation. So is the use of three research methods data processing is carried out, namely: logistic model, and model classification regression tree, and bayesian regression tree mode

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Publication Date
Wed May 14 2025
Journal Name
Sciences Journal Of Physical Education
تأثير تمرينات خاصة باستخدام أساليب التنافس في تعلم مستوى األداء الفني لفعالية الوثب العالي للطالبات
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فعالية الوثب العالي تمتاز بالتكرار والممارسة لمراحل التسلسل الحركي بالتكرارات الصحيحة المصحوبة بالتغذية الراجعة من اجل الوصول إلى اداء افضل, ومن خلال عمل الباحثتان كونها تدريسية لمادة الساحة والميدان لاحظت ضعفا في مستوى الأداء الفني عند الطالبات في ضبط مراحل التسلسل الحركي الكامل لفعالية الوثب العالي ، لذا ارتأت الباحثتان اعداد تمرينات خاصة باستخدام أساليب التنافس حمل المتعلم على مضاعفة جهده لينافس ذاته

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Publication Date
Mon Oct 01 2007
Journal Name
Journal Of Educational And Psychological Researches
تقويم طرائق التدريس والتقنيات التربوية والأختبارات التحصيلية لدى أعضاء الهيئة التدريسية في جامعتي بغداد والنهرين
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أن أزدياد أعداد الطلبة في معظم دول العالم ، والتوسع في التعليم العالي ، أدى الى أستيعاب أعداد كبيرة في المؤسسات التعليمية من حملة الشهادات العليا الماجستير خاصة والدكتوراه ، وأن برامج الدراسات العليا وضعت لأعداد باحثين مختصين في مجالات عدة منها التدريس وما يتطلبه من مهارات مختلفة ، فأن قسماً منهم ليست لديه المعرفة النظرية والتطبيق العملي والمهارات اللازمة لأستخدام طرائق التدريس والتقنيات التربوية أث

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Publication Date
Sun Jun 18 2023
Journal Name
Arab Science Heritage Journal
التعايش السلمي في الاسلام بين التنظير والتطبيق عهد الامام علي (عليه السلام) للاشتر النخعي / انموذجا
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     Peaceful coexistence is not seen as a new topic of secretions of modern civilization, a requirement to solve the problems of our era or one of the indications of urgent immediate needs, rather, tolerance is considered basis for building a state. Therefore, we can touch on the principles and basics of tolerance in the Holy Qur’an, the speeches of the Messenger (may God bless him and grant him peace) and his hadiths, and the principle of brotherhood that he established

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Publication Date
Wed Sep 30 2026
Journal Name
Journal Of Baghdad College Of Economic Sciences University
العلاقة بين القدرات المعرفية وتمكين العاملين بحث تحليلي في هيئة رعاية ذوي الاعاقة والاحتياجات الخاصة
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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Imam Ahmed bin Mohammed bin Yazid                Bin Harun Abu Bakr Alkhalal             And his jurisprudence in transactions
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The message of our Prophet Muhammad (peace and blessings of Allaah be upon him) was the most complete of the messages, and the conclusion of the messages and completed by the mercy of this nation. Al-Khalal al-Baghdadi al-Hanbali (may Allaah have mercy on him) was a scholar who updated his writings. And The Nha Brhnha and became an independent and arranged doctrine Such a world of Galilee Hambali must show his character and his knowledge and its impact on the Islamic arena.

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Publication Date
Tue Jun 01 2004
Journal Name
كلية اللغات
خيبة آمال غرامية/ مشروع الدبلوم العالي في الترجمة- قسم اللغة الاسبانية- كلية اللغات- جامعة بغداد
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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Fat Mass and Obesity Association gene Polymorphism in PCOS Iraqi Women
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             Polycystic syndrome (PCOS) is a considerable infertility disorder in adolescents and adult women in reproductive age. Obesity is a vigorous risk factor related to POCS.  This study aims to evaluate the association of obesity and PCOS by investigating several parameters including:  anthropological, biochemical (lipid profile, fasting blood sugar, glucose tolerance test, and hormone levels (LH, FSH, LH/FSH ratio, Estradiol2 and Testosterone),and genetic parameters (Fat mass and Obesity associated gene (FTO) polymorphism at rs17817449) in 63 obese and non-obese PCOS women. The biochemical tests were investigated by colorimetric methods while FTO gene polymorp

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