For a long time, the intensification of profit represented a major goal for the company management ,but this goal confirmed a series of restrictions such the constriction on short period, the time rather than on long and medium strategic goal, the relationships with customers ,the supplies, employees , This goal is replaced by another one (intensification of the company's value) ,and the fortune of the share holders itself ,for the purpose  of creating value, the company must generate  great outcomes to cover the operating expense and to insure the a suitable compensation to the invested capital (the market value added) is  the indication used to estimate the company ability to create value –added the development

The principal concern of this study is Disjunct and Conjunct adverbials in the
English language. The study sets out to explore and clarify the types, nature and
structure of disjuncts and conjuncts. It also aims at testing student's performance to
evaluate the use and usage of the disjuncts and conjuncts in their written performance.
Two tests, accordingly, were given to some fifty students of at the Dept. of English, at
the college of languages (third and fourth stages) in the University of Sulaimani. The
hypothesis that the study was based on are those students use disjuncts and conjuncts
hardly enough in their writings and when doing so, they generally tend to stick only to
the most commonly used and familiar o

Objectives: This study aims to evaluate the role of social media in promoting awareness of green university initiatives and assess the effectiveness of sustainability reports in engaging students at Baghdad University. In alignment with Sustainable Development Goal 12 (Responsible Consumption and Production),It seeks to provide recommendations for enhancing digital platforms for sustainability communication.   Theoretical Framework: The study is grounded in the Green University Model, Social Media Engagement Theory, and the Sustainability Reporting Framework, which emphasize integrating sustainable practices in education, using digital platforms for community engagement, and leveraging sustainability reports for transparency and

Agricultural loans play an important role in the growth and stimulation of agricultural investment opportunities in Iraq, as well as the sustainability and development of existing agricultural projects. The agricultural sector is characterized by the specific conditions of seasonal production and fluctuations in production conditions, which makes the situation of uncertainty more acute in this sector, the need for any agricultural project for financing is urgent and continuous if it wants to continue production and development at all stages. The study proved the impact of agricultural loans in increasing investment and agricultural production at specific times, However, the fluctuation of funding

In this work, Pure and Cu: doped titanium dioxide nano-powder was prepared through a solid-state method. the dopant concentration [Cu/TiO₂ in atomic percentage (wt%)] is derived from 0 to 7 wt.%. structural properties of the samples performed with XRD revealed all nanopowders are of titanium dioxide having polycrystalline nature. Physical and Morphological studies were conducted using a scanning electronic microscope SEM test instrument to confirm the grain size and texture. The other properties of samples were examined using an optical microscope, Lee's Disc, Shore D hardness instrument, Fourier-transform infrared spectroscopy (FTIR), and Energy-dispersive X-ray spectroscopy (EDX). Results showed that the thermal conductivity

The coupling reaction between tryptamine and 8-hydroxyquinoline led to the formation of a new azo ligand. The synthesized ligand was characterized using CHN, FT-IR, UV-Vis, and NMR spectroscopic techniques. Complexes of the ligand with VO2+, Cr3+, Mn2+, and Mo6+ ions were prepared in a (1:2) ratio, with the general formula [M(L)2]. The obtained complexes were characterized using flame atomic absorption, CHN analysis, FT-IR, and UV-Vis spectroscopy, in addition to magnetic susceptibility and conductivity measurements. The findings suggest that the ligand functions as a bidentate, with the complexes exhibiting octahedral, square planar and square pyramidal geometries. All the complexes were identified as non-electrolytes. Their antioxidant ef