The study aims to measure the impact of reporting on value creation on the earnings quality of the economic unit by presenting and discussing the conceptual aspects of the value creation process through multi-capital and the importance of reporting it in Iraqi private banks in addition to presenting and analyzing the concept of profit quality and its measurement models. Therefore, the checklist prepared for this purpose was used based on previous studies related to the subject in order to determine the level of reporting of the research sample banks by analyzing the content of the annual reports of those banks as well as adopting the Tobin's Q scale to measure the value of the economic unit and then using some statistical models to

Carbides or nitrides thin films present materials with good mechanical properties for industrial applications as they can be coatings at low temperatures serve temperature sensitive surfaces. In this work the effect of the C percentage on the mechanical properties represented by the Young modulus (E) of combinatorial magnetron sputtered TiC_x (34%x˂65%) has been studied. The structure of the produced films is TiC independent on the C concentration. The mechanical properties are increased with increasing the C concentration up to 50%, and then decreasing with further C % increasing. These results can be explained by considering the resultant residual stresses.

Objectives: To Assess the Effect of Physical Status of Polycystic Ovarian Syndrome on Women in Reproductive Age,
To Find out the Relationship Between Polycystic Ovarian Syndrome and Women's Physical Health (Acne , Hirsutism ,
Weight Gain , Irregular Menstrual Period),&To Identify the Association of Physical Status to polycystic ovarian
syndrome and Some Socio Demographic Characteristic (Age ,Occupation & Obesity ), and Reproductive
Characteristic(Gravida ,Para ,Abortion &Menstrual Regularity).
Methodology :a descriptive analytical study was conduct on Non-probability (purposive sample) of (100)women who
suffering from polycystic ovarian syndrome in reproductive age in infertility counseling from three hospit

The dynamical behavior of a two-dimensional continuous time dynamical system describing by a prey predator model is investigated. By means of constructing suitable Lyapunov functional, sufficient condition is derived for the global asymptotic stability of the positive equilibrium of the system. The Hopf bifurcation analysis is carried out. The numerical simulations are used to study the effect of periodic forcing in two different parameters. The results of simulations show that the model under the effects of periodic forcing in two different parameters, with or without phase difference, could exhibit chaotic dynamics for realistic and biologically feasible parametric values.

 In this work polymeric composites were done from unsaturated polyester as a matrix reinforced with glass fiber type (E-glass) with two different volume fraction 20% & 40%. Fatigue tests showed that the number of fatigue cycles to failure limit for samples reinforced with uniform (woven Roving 0-90°) E-glass fiber and random (continuous fibers) with volume fraction 40% more than that for the same samples with volume fraction 20%. Also the fatigue results showed that the uniform samples failed with fatigue cycles more than that of random.

The effect of short range correlations on the inelastic longitudinal
Coulomb form factors for different states of J   4 , T  1with
excitation energies 3.553,7.114, 8.960 and 10.310 MeV in 18O is
analyzed. This effect (which depends on the correlation parameter )
is inserted into the ground state charge density distribution through
the Jastrow type correlation function. The single particle harmonic
oscillator wave function is used with an oscillator size parameter b.
The parameters  and b are considered as free parameters, adjusted
for each excited state separately so as to reproduce the experimental
root mean square charge radius of 18O. The model space of 18O does
not contribute to the tra

          In this paper, magnesium oxide nanoparticles (MgO NPS) have been prepared and characterized and its concentration effect has been studied on polymers surface (MgO NPS). The results showed that the degradation of poly methyl methacrylate increased when using such metal oxide. The results also showed that the metal oxide increased the degradation of poly methyl methacrylate. X-ray diffraction, scanning electron microscopy, atomic force microscopy were used to study the morphological characteristics and size of nano MgO particles analysis.  Films were prepared by mixing the different masses of MgO NPS (0.025, 0.05, 0.1, 0.2 and 0.4) % with a polymer solution ratio (W/V) 7 %. Photo-

The effect of UV-light on the tensile properties of pure PC has been studied. It was shown that irradiation of PC undergo a drop in the tensile properties of 30 hour of exposure. The results of irradiated samples shows that the addition of ZnO and TiO2 with different percentages (0.5, 1, 1.5 %) will reduce the Young modulus and ultimate stress of PC/ZnO ,PC/ TiO2 composites

Cadmium sulphide CdS films with 200 nm have been prepared by thermal evaporation technique on glass substrate at substrate room temperature under vacuum of 10^-5mbar.In this paper, the effect of Dielectric Barrier Discharge plasma on the optical properties of the CdS film. The prepared films were exposed to different time intervals (0, 3, 5, 8) min. For every sample, the Absorption A, absorption coefficient α , energy gap Eg ,extinction coefficient K and dielectric constant ε were studied. It is found that the energy gap were decreased with exposure time, and absorption , Absorption coefficient, refractive index, extinction coefficient,  dielectric constant increased with time of exposure to the plasma. Our study conside