The Financial systems can be classified into two types. The first is the market–oriented, which is applied in United States and United Kingdom. While the second is bank-oriented as in Japan and Germany.

   This study tries to explain the reasons which make some countries adopt the first one instead of the second, and the contrary. So the study consists of three sections. The first deals with the concept of financial system and it are functions. The second displays the indicators which are used to classify the financial systems, while the third one is devoted to the factors that determine the type of financial system .These sections followed by some conclusions.

The liver is one of the most prominent glands in the digestive system. It crosses vital organs with multiple functions, including the secretion of enzymes, digestion of fats, and secretion of bile. Through histological studies and those interested in them, the tissue structure of the liver is of interest to researchers, and the four samples of Guinea pig Cavia porcellus were taken in this study to know the histological structure and compare it with rodents in particular. and other animals in general. The results of the liver parenchyma were comparable to those of the studied mammals in periods of hepatocytes, Kupffer cells, and sinusoids surrounding the central vein, blood supply, and bile ducts. He did not record differences, eve

The liver is one of the most prominent glands in the digestive system. It crosses vital organs with multiple functions, including the secretion of enzymes, digestion of fats, and secretion of bile. Through histological studies and those interested in them, the tissue structure of the liver is of interest to researchers, and the four samples of Guinea pig Cavia porcellus were taken in this study to know the histological structure and compare it with rodents in particular. and other animals in general. The results of the liver parenchyma were comparable to those of the studied mammals in periods of hepatocytes, Kupffer cells, and sinusoids surrounding the central vein, blood supply, and bile ducts. He did not record differences, eve

The liver is one of the most prominent glands in the digestive system. It crosses vital organs with multiple functions, including the secretion of enzymes, digestion of fats, and secretion of bile. Through histological studies and those interested in them, the tissue structure of the liver is of interest to researchers, and the four samples of Guinea pig Cavia porcellus were taken in this study to know the histological structure and compare it with rodents in particular. and other animals in general. The results of the liver parenchyma were comparable to those of the studied mammals in periods of hepatocytes, Kupffer cells, and sinusoids surrounding the central vein, blood supply, and bile ducts. He did not record differences, eve

Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

 Schools and artistic trends derive their themes from artistic styles and styles as methods followed by the artist to express his themes embodied in the values of artistic and plastic elements as symbols and signs that can be described according to the type of art school and the extent to which the artist is influenced in employing them as a goal to achieve the plastic achievement in the painting, and from those vocabulary (human beings nature Life) as encoded messages that have an appearance and an interior, the appearance of which are forms, colors, formats and distributions of space and their interior meanings and semantics embody attitudes, events and circumstances that stem from the social depth and daily life and derive their comp

Polycystic ovary syndrome(PCOS) is a heterogeneous disorder of uncertain etiology , it is the most common endocrinopathy in women and most common cause of anovulatery infertility ,characterized by chronic anovulation and hyperandrogenemia .The present study was designed to investigate the effect of silymarin which is known to have antioxidant and insulin sensitivity effects on the  levels of glucose, insulin ,testosterone ,leutinizing hormone(LH) and progesterone .Ovulation rate and Homeostasis Model Assessment of insulin Resistance (HOMA) ratio were determined .A 3-months of treatment were conducted in 60 PCOS patients in three well-matched groups .The first one (n=20),received silymarin(750mg/day)  .The second group received

Several types of laser are used in experimental works in order to study the effects of laser on blood vessel. They differ from each other by a lot of properties mainly in wavelength, energy of the laser and pulse duration. In this study argon laser (488 nm- 514 nm) and continuous Nd: YAG laSer (1064 nm), have been applied to 50 samples of sheep blgod tesselS. Histologically, tha results of the study were different According to the txpe of L`sar used; apgon larer had distrabtave effects on $he blood vessal while continuous Nd: YAG laser Appeaped to be the safesd one on the blmod vessel architecture. This study concluded that argoj laser has da-aging ef&ect on

The researchers reached many conclusions, the most important of which was the distinction of practitioners of sports activity with high degrees in the trait (social). At the same time, it was low in the trait (aggression –restraint-desisting) and non-practitioners were distinguished by sports activity with high degrees in the trait (aggression –restraint-desisting). In contrast, the degree was low in the trait (social), and there were significant differences in favor of practitioners of the activity of the athlete, Through the conclusions, the researchers recommend the need for university students to practice sports activities because of their positive impact on their health in general and on the deve