The research aims to test the two characteristics of the relationship between accounting profits and the stock returns, to find out the suitability of both of them in explaining the relationship between accounting profits and stock returns for joint stock companies registered in the Baghdad Stock Exchange, also aims to reaching the most appropriate specification for the relationship between the two variables of the company’s stock dealing in the Baghdad Stock Exchange, and get a set of results, the most important of which are: the ability of changing for both of these variables in the profits share and the stock level of the profits does not explain more than 9,9% of the market returns of the Iraqi Joint Stock Companies registered i

The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of acad

In this study, iron oxide nanoparticles (α-Fe₂O₃ NPs) were prepared using a readily available chili pepper plant extract from local markets. This study aims to evaluate the magnetic properties of α-Fe₂O₃ prepared in green chemistry from Capsicum plant extract. After several simple preparatory steps, such as washing and cutting, they were treated with an inorganic complex (potassium hexacyanoferrate) (K3[Fe(CN)₆]). In the first analytical step, the in vitro detection of the plant extract solution after reaction with the potassium hexacyanoferrate (III) complex revealed characteristic adsorption bands of the cyanide group, which disappeared upon complexation. The iron oxide NPs were characterized using various methods, including X

The effect of the magnetic abrasive finishing (MAF) method on the temperature rise (TR), and material removal rate (MRR) has been investigated in this paper. Sixteen runs were to determine the optimum temperature in the contact area (between the abrasive powder and surface of workpiece) and the MRR according to Taguchi orthogonal array (OA). Four variable technological parameters (cutting speed, finishing time, working gap, and the current in the inductor) with four levels for each parameter were used, the matrix is known as a L16 (4⁴) OA. The signal to noise ratio (S/N) ratio and analysis of the variance (ANOVA) were utilized to analyze the results using (MINITAB17) to find the optimum condition and identify the significant p

The research study focused on the need to clarify the relationship between the Websites of Iraqi Newspapers and their roles in covering the internal crises in Iraq. The selection of Iraqi websites for the newspapers Al-Zaman and Al-Sabah was adopted as one of the most important media with a wide audience; and as a model of hot news and continuous coverage of those sites since 2003 so far. As a result, this necessitated the emergence of new types of methods of editing and writing news stories related to Iraq.

Consequently, the enormous and rapidly changing amount of Iraq news, the process of preparing and creating news has become a complex industry

Objective: To assess two kinds of extraction (aqueous and methanolic) for Calendula officials using flowers, leaves
and stems and studying their antibacterial activity against five different bacteria.
Methodology: Calendula officials were selected to carry out this study. Flowers, leaves and stems were collected from
local markets in Baghdad then dried in shade for 7 days and grinded to fine powder. Aqueous hot extracts for 2hr. at
(100c˚) and alcoholic extracts for 48 hrs at (80c˚) were performed using flowers, leaves and stems then studied
antibacterial effect against five different bacterial genuses by using well diffusion technique.
Results: This study showed that hot aqueous extracts for 2hr. to all parts of Cale

The reaction of(2-oxo-2H-chromen-3-Carbonyl chloride)(k1) with hydrazine in boiling ethanol gives the hydrazide(K2).When compound (k2) reacts with various aromatic aldehydes ,the corres ponding Schiff bases(k3–k4) achieve new series of thiazotidines (k5–k6) and azetidinones (k7–k8) obtained from the reactions of appropriate Schiff bases with mercapto acetic acid and chloro acetyl chloride respectively. All the compounds are characterized by FT-IR,1H-NMR and GC-Ms.

In this research we solved numerically Boltzmann transport equation in order to calculate the transport parameters, such as, drift velocity, W, D/? (ratio of diffusion coefficient to the mobility) and momentum transfer collision frequency ?m, for purpose of determination of magnetic drift velocity WM and magnetic deflection coefficient ? for low energy electrons, that moves in the electric field E, crossed with magnetic field B, i.e; E×B, in the nitrogen, Argon, Helium and it's gases mixtures as a function of: E/N (ratio of electric field strength to the number density of gas), E/P300 (ratio of electric field strength to the gas pressure) and D/? which covered a different ranges for E/P300 at temperatures 300°k (Kelvin). The results show

Background: Recent implant surgical approach aims to cause less trauma, invasiveness and pain as much as possible and to reduce patient and surgeon discomfort, time of surgery and time needed for functional implant loading. Flapless surgical techniques considered recently as one of the most popular techniques that may achieve these aims especially enhancing osseointegration and subsequently implant stability within less time than the traditional flapped surgical technique. So this study aimed to make a comparison between flapped and flapless surgical techniques in resulted implant stability according to resonance frequency analysis RFA and in duration of surgical operation. Materials and methods: A total of 26 patients with 41 implants (o