Abstract

The entities responsible for regulating the financial market are seeking to provide high quality accounting information, to provide appropriate protection to investors, and thus encourage them and attract them to increase their investments. the research reached several conclusion, the most prominent of which comes  :-

1-The production of high quality accounting information reduces investment costs and costs of processing accounting information.

2- The production of high quality accounting information helps investors identify the best investment opportunities.

3- The results of the statistical analysis showed that there is significant

Over the course of six decades, Iraq exposed to many events that have affected the Iraqi people from the social, physical and mental aspects. In this study, two groups of people (2369), from Iraq (G1) and the Michigan, United States (U.S) of America (G2) selected to compare the prevalence rate and effects of trauma factors such as mental illness (anxiety, depression and PTS), somatic diseases (heart disease, hypertension, and diabetes), substances abuse (illicit drugs, alcohol and tobacco), and chemicals pollution), and self-rated health among the two groups. The study results reveals a significant different between the two groups in the all indicators for trauma. The study conclude that Iraqi in U.S. (G2) suffer from factors completely dif

The spectral propetties (absorption and fluorescence) of Coumarine-47 laser dye have been studied. This type of laser dye belong the Coumarine family and it has dissolved in chloroform at different concentrations (1x10-5, 5x10-5, and 1x10-4 M) at room temperature. The achieved results have been pointed out to increase in the absorption and fluorescence as the concentration increased which are agreements with Beer – Lambert law. These have been also showed an expansion in the spectral range of absorption and fluorescence with a noticed shift in the direction of longer wavelength (Red-shift) with increasing concentration. The quantum efficiency of the dissolved C47 in chloroform has been computed by using the brevious concentrations

The paper presents an investigation to the flutter speed of composite wing for different ply orientation. Structurally the composite wing was idealized as a composite beam load carrying structure. Theodorsen’s expression was used to get the 2- dimension unsteady lifting force and pitching moment in the limit of incompressible flow and subsonic speed which were integrated over the wing span. A free vibration analysis was first carried out to get the natural frequencies and mode shapes .The velocity-damping (V-g) method was used to calculate the flutter speed and the flutter frequency. A wing of unmanned aerial vehicle was manufactured from woven glass and polyester resin where the flutter speed was calculated experimentally by the wind

This paper is illustrates the sufficient conditions of the uniformly asymptotically stable and the bounded of the zero solution of fifth order nonlinear differential equation with a variable delay τ(t)

This study has been conducted to investigate the influence of preservatives(sodium propionate and potassium sorbate) at different levels to extend the storage life of laboratory processed biscuit.The results have shown that When%0.10 sodium propionate was added bacteria and fungi was not found for three months while found in the fourth month of storage.However bacteria and mold didnot grow until the sixth month of storage as %0.20 and %0.30 concentration was used. On the other side as %0.03 potassium sorbate was used,the growth of bacteria was cheched for 3 months and 4 months for molds..When %0.06 potassium sorbate was used no growth of bacterial or mold was found until the sixth month of storage . Three types of bacteria have been appeare

Abstract:

               The research aims to achieve defining the concept of environmental quality and associated costs. Studying the impact of environmental quality costs on the performance of economic units. Measuring the relationship between environmental quality and environmental performance of the units. Where the research problem is represented in the weak awareness of some economic units of the importance of environmental quality costs and their impact on evaluating environmental performance, and this leads to neglecting environmental considerations and not improving environmental performance effectively, which negatively affects the en

This work aimed to use effective, low-cost, available, and natural adsorbents like eggshells for removal of  hazardous organic dye result from widely number of  industries and study the influence of different eggshell particle size (75, 150) Mm.  The adsorbent was characterized by SEM, EDX, BET and FTIR . The initial pH of dye solutions  varying from 4 to 10 , the initial concentrations of methyl violet (MV) 2B range (20-80) mg/L, dosage range (0.5-10) g, contact time (30-180) min, and particles size of the adsorbent (75, 150) Mm were selected to be studied. Two adsorption isotherms models have been used to fit the experimental data. Langmuir and Freunlich models were found to more represent the experiments with high

Information and Communication Technology  revolution has led to the emergence of electronic payment systems and their means And that the replacement of these modern means replace the traditional means (legal money) issued by the Central Bank has influenced the performance of monetary policy, especially that monetary policy is one of the most important policies used to achieve economic stability ,  The aim of the research is To know the impact of electronic payment systems on the tools of monetary policy as these means, such as cards and electronic money issued by credit institutions and companies, that is, the Central Bank is not responsible for issuance and spread And the lack of regulation by the Central Bank will lea

Improving the permanent deformation resistance of asphalt pavements is a vital challenge. Nanomaterials have emerged as promising additives due to their ability to enhance the binder stiffness and elasticity. This study evaluated the influence of five nanomaterials, namely Nano-Silica (NS), Nano-Alumina (NA), Nano-Zinc (NZ), Nano-Titanium (NT), and Carbon Nanotubes (CNTs) incorporated into a base asphalt binder at varying dosages, with up to 10% for NS, NA, and NT, and up to 5% for NZ and CNT. Fifteen modified binders were assessed using the Multiple Stress Creep Recovery (MSCR) test to obtain non-recoverable creep compliance (Jnr), while the corresponding hot mix asphalt samples underwent repeated load testing and rut depth predict