The study aims (objective ) to clarify the concept of comprehensive income and its usefulness for users, as the study aims to clarify the relationship between the concept of comprehensive income and market value of the company where the measurement of comprehensive income after accounting for net income and by measuring the unrealized gains or losses in the value of securities available for sale, and measurement the unrealized gains or losses on futures contracts, which are financial derivatives, and measurement the unrealized gains or losses from the settlement of foreign currency translation (conversions), and measurement the impact on the market value of companies and of the present study to rise or fall of return on the stock

The current research examines the employment of indicators of stereotypes and the dimensions of organizational clarification to achieve planned organizational behaviour on a sample of employees in a number of departments of the Faculties of Engineering, University of Kufa, for a sample of (122) teaching staff. This research proposes the use of positive indicators of stereotypes for both the organization and employees and their awareness of what they want to obtain and what should be done for both parties and the removal of organizational clarity represented by the functional dimension that explores to what degree the employee's understanding of the internal strategy of the organization and the strategic dimension that searches fo

The aim of this research is to introduce agricultural insurance, to define financing in the form of salam and the role of agricultural insurance in the prevention of risks to agricultural finance operations in the form of salam by verifying the hypotheses through which to reach the results, including the imposition of risks for agricultural finance in the form of salam, The study of agricultural finance in the form of salm, the deductive approach to the development of the problem of research and hypotheses, and the inductive method to extrapolate the results through analysis and brother The researcher concluded that agricultural insurance works to bridge the risks facing agricultural finance in the form of the ladder in cases of

Introduction: We aimed to assess the impact of adhesive and wires types on the tensile bond strength of fixed lingual retainers. Methods: A total of 160 intact bovine teeth were collected, cleaned, stored in 25% sodium hypochlorite, and randomly assigned to two groups based on the adhesive type: a two-step adhesive and a one-step adhesive. Each group was further divided into four subgroups based on the type of lingual retainer wire, which included (A) 8-strand braided stainless steel wire, (B) three-strand titanium retainer wire, (C) stainless steel chain, and (D) fiber-reinforced retainer. A tensile bond strength test was conducted using a universal testing machine at a controlled speed of 10 mm/min. Result: The 8-strand braided stainles

Organizations adopt a number of procedures and instructions in their field of activities in order to aid their resources development   and energies to serve their entrepreneurial orientations. This calls for preparing a range of mechanisms to mitigate the strictness and complexity of procedures. The ambiguity and severe  complexity  of procedures means acknowledging the loss in energy and this in turn  impedes the hopes while in the same time weakens the  enthusiasm in these organizations and an impedes the possibility to achieve continues innovation, thereby losing opportunities to the level of surrender to the risks and  assuming them to be unconquered obstacles.

There

The present study aimed to examine the effect of endosulfan insecticide on some molecular and biochemical parameters in white mice. Thirty mice were separated randomly into three groups for treatment with endosulfan. One group (G1) served as the control, while the other two groups received intraperitoneal injections of endosulfan G2 (3 mg/kg) and G3 (17 mg/kg) twice a week for 21 and 45 days, respectively. A biochemical study by measuring liver  function parameters, including (alanine aminotransferase (ALT) and aspartate aminotransferase (AST)) and kidney function parameters, including (Blood Urea and Creatinine) and malondialdehyde (MDA), catalase activity (CAT). This study also tested DNA damage by comet assay (normal%, low%, med

The present study was designed in the aquaculture and fish nutrition research aquarium in the College of Veterinary Medicine/Baghdad University from a period 1/3 to 1/6/2013 to investigate the toxicity of the herbicide glyphosate aqua on Barbus sharpeyi fish. Fish fingerlings were used with average weight between 10 – 15 gm to measure the (LC50), and 200 fingerlings were used to know the acute and chronic toxic effect for the herbicide. The fingerlings were randomly distributed as 10 fish for each aquarium. Fish were divided into four treatments and control group (without addition of herbicide). The first processing with a concentration of 0.415 mg/L for a duration of exposure 90 days, the second processing group with a concentration 0.

This study aimed to identify the alterations of liver in the quail (Coturnix coturnix) exposed by nanosilver particles.45 quail (females) were collected from agriculture research center in Abu-Ghraib, divided into (6) groups including: T1(12 quails were exposed to 4ppm), T2 (12 quails were exposed to 8ppm) and T3 (12 quails were exposed to 12ppm) of silver nanoparticles solution for 60 days. As well as three groups for control (3 females for each). Birds were dissected to isolate livers for histological preperations after fixation with Bouin's fluid, Routine stains Hematoxyline and eosin were used. Histological study showed that the structure of liver in a control groups consist of hepatocytes arranged radially cords around the central vein

he research specifies important subjects which contribute in improvement of productive performance in industrial companies through study and analysis of relationships and effect between dimensions of physical work environment and industrial operations flexibility in the leathers industries company. To reach these goals the information are collected is questionnaire prepared for this purpose as a tool to analyze the practical results and are recorded for a sample of 118 persons from employees. The research uses the statistical methods and analyzes the information by using SPSS system. The research reached to many conclusions; the important one is the weakness of the company to make in to account the physical envir

This study was conducted to determine the role of Phoenix dactylifera pollen grains suspension in improving reproductive efficiency of white male rats. In thisexperiment 40 adult male rats were divided randomly into five equal groups and by following oral administration:the first group was given Phoenix d. pollen grains suspension with concentration 18 mg/kg body weight daily, the second group was given 54 mg/kg, the third group was given 108 mg/kg and fourth group 216 mg/kg body weight, and the last group which represented a control group administrated distilled water only, the administration continued for 40 consecutive days. The effect of Phoenix d. pollen grains in reproductive efficiency was evaluated depending on some parameters such