Abstract

     The problem of the study is the main question (Can tourism planning address the phenomenon of unemployment in Iraq ?) , And the importance of the study in the fact that the tourism sector can become an effective development alternative in many countries, especially Iraq, as tourism contributes to diversify sources of income and stimulate other economic sectors , We know how important Iraq's qualifications are in the field of tourism and what it can generate on the public treasury, To confirm the current study on the need to pay attention to tourism planning for its role in providing employment opportunities that reduce the unemployment rate in the future.

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This study focuses on producing wood-plastic composites using unsaturated polyester resin reinforced with Pistacia vera shell particles and wood industry waste powder. Composites with reinforcement ratios of 0%, 20%, 30%, and 40% were prepared and tested for thermal conductivity, impact strength, hardness, and compressive strength. The results revealed that thermal conductivity increases with reinforcement, while maintaining good thermal insulation, reaching a peak value of 0.633453 W/m·K. Hardness decreased with increased reinforcement, reaching a minimum nominal hardness value of 0.9479. Meanwhile, impact strength and compressive strength improved, with peak values of 14.103 k/m² and 57.3864568 MPa, respectively. The main aim is to manu

            This research aims at clarifying the concept of social auditing, which is one of the most important reasons for its emergence is social responsibility accounting and its role in measuring the social performance of enterprises. The study also aimed to know how social auditing has an impact and its role in improving the social performance of business organizations, and the research refers to testing the hypotheses of an impact of social auditing on social performance through a commitment to social responsibility. The research sample consisted of 200 individuals from 20 Algerian business organizations and represented individuals who were researched in managers and em

Background: Type 2 diabetes mellitusand chronic periodontitis hold a close relationship that has been the focus of many researches. Currently there is an appreciation to the role of adipose tissue-derived substances "the adipokines" in immune-inflammatory responses; also, there is an interest in using the simple non-invasive saliva in diagnosing and linking oral and general health problems. The current study aims to determine the periodontal health status in the chronic periodontitis patients with and without poorly or well controlled type 2 diabetes mellitus, measure the salivary levels of two adipokines "leptin and resistin", pH and flow rate and then correlate between these clinical periodontal, biochemical and physical parameters in eac

Research aims to identify the immediate impact of the announcement of mergers in the stockholders and the feasibility of gain abnormal return and benefiting from  asymmetric information during the announcement that unite 30 days before the announcement of the merger, and announcement day, and 30 days after the announcement of the merger. It was the largest and most important mergers and acquisitions pick that occurred during the global financial crisis, specifically in health care/pharmaceutical industry, Pfizer and Wyeth merger with Novartis acquisition on Alcon. search has adopted three hypotheses: the first hypothesis that ((achieves the target company's shareholders positive abnormal return (or negative) during and befor

Abstract\

preparation process of performance evaluation in organizations is of extreme importance, and under development in organizations and the opening of markets and technological developments in the industry and heightened competition among industrial organizations imposed systems are built for performance give a clear picture about performance and competition,  And centered research problem in answering the following questions: Is performance evaluation system is available in Wasit State Company for Textile Industries(Research sample ), This research aims to assess the performance of policies and programs in the company, according to guide performance evaluation of programs and policies prepared by the Dutch Cou

Objective: This in vitro study is aimed to compare and evaluate the cyclic fatigue of four varying NiTi rotary instrumentation systems. Method: In this study, four types of rotary files were used in four groups (10 files for each group), namely, Group A: Wave One Gold; Group B: AF Blue R3; Group C: One Curve; Group D: F6 SkyTaper. These groups were evaluated by a cyclic fatigue apparatus to measure cyclic fatigue resistance within the artificial metallic simulating canal that has a 60 angle of curvature, the curvature radius was 5 mm, whereas the inner diameter of the canal was 1.5 mm. All the files were rotated in artificial canals until they fracture. The resistance to cyclic fatigue was determined by counting the number of cycles to frac

Alloy of (HgTe) has been prepared succesful in evacuated qurtz ampoule at pressure 4×10-5torr, and melting temperature equal to 823K for five days. Thin films of HgTe of thickness 1μm were deposited on NaCl crystal by thermal evaporation technique at room temperature under vacuum about 4×10-5torr as well as investiagtion in the optical porperties included (absorption coefficient , energy gap) of HgTe films and The optical measurements showed that HgTe film has direct energy gap equal to 0.05 eV. The optical constants (n, k, εr, εi) have been measured over will range (6-28)μm.

 Since there is no market for bond issuance by companies in the Iraqi market and the difficulty of borrowing, companies must resort to proprietary financing to finance their investments. However, in the framework of the literature of financial management, the type of financing used by the company sends signals to investors and therefore reflected on the market value. Therefore, the problem of the study revolves around the variables of the study (Equity financing within the framework the signal theory, price of common stock in the Iraqi market).     

The study aims to verify the impact of the capital increase through the issuance of new stock on the price of