The research dealt with the case stock repurchase policy of Emaar Real Estate Company one of listed companies in Dubai Stock exchange. The research has launched from the cognitive dimensions of repurchasing policy which took great concern in the literatures of financial management, and also this policy became as substitute for distributing the monitory profit in the last three decades in the international financial markets, but it did not get any importance in the Arab Markets such as that of the Arab Gulf in addition to the Iraqi Stock Exchange.

The research summarized a set of conclusions, the most important one was the consistence of analysis result with the test of the major two hypotheses (The first

The present study aims at finding out the (effect of the Caroll’s pattern on the second intermediate class pupils' achievement in geography)

The partial experimental design of two groups, experimental and control, with pre-post tests is used. The sample is represented in (74) female pupils. The sample is divided into two groups (38) experimental group and (36) control one. The sample is selected from first intermediate  class pupils    ( Am Salama Secondary School for girls) \ Baghdad\ Al-karkh-1, for academic year 2015-2016.

The researcher has equalized the two groups in several variables: the previous achievement tests, intelligence, age in months, the scor

The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

The study aims at identifying the sources of information and explaining their role in e-learning from the viewpoint of the Iraqi college students. The researchers relied on the descriptive method of the survey method to collect data and know the point of view of undergraduate students from the Department of Information in the College of Arts / Tikrit University and the Department of Quranic Studies at the College of Arts / University of Baghdad. The questionnaire was used as an instrument of the study, the research sample is (120) students; each section has (60) male and female students. The study concluded that there are many types and forms of information sources that students receive through electronic educational platforms from text con

Diagnosing heart disease has become a very important topic for researchers specializing in artificial intelligence, because intelligence is involved in most diseases, especially after the Corona pandemic, which forced the world to turn to intelligence. Therefore, the basic idea in this research was to shed light on the diagnosis of heart diseases by relying on deep learning of a pre-trained model (Efficient b3) under the premise of using the electrical signals of the electrocardiogram and resample the signal in order to introduce it to the neural network with only trimming processing operations because it is an electrical signal whose parameters cannot be changed. The data set (China Physiological Signal Challenge -cspsc2018) was ad

The atmospheric air cold plasma has been used to manufacture gold nanomaterials for treating parasitic leishmaniasis. This study experimentally assessed the treatment of Leishmania parasites (L. donovani and L. tropica) by gold nanoparticles. Specifically, atmospheric pressure nonthermal plasma was generated using different diameters (1.0, 2.8, 3.8 and 4.3 mm) of high voltage electrode. Aqueous gold tetrachloride salts (HAuCl4·4H2O) were used as precursor to produce gold nanoparticles. UV-vis spectroscopy and x-ray diffraction were conducted for characterization of the nanoparticles. The optimum condition (a diameter of 1 mm) was chosen to prepare gold nanoparticles, where the grain size was found to be 17 nm. Accordingly, the nanoparticle

Antibiotics are essential for treating infectious diseases, but their overuse and adverse effects are raising concerns about global public health. The pervasiveness of antibiotic contamination in aquatic environments has drawn increased attention in recent years. The primary concern regarding the release of antibiotics into the environment is the potential for microorganisms to become resistant to antibiotics. This review article summarizes the analytical methods used to determine the presence of trimethoprim and metronidazole in various environmental samples. These antibiotics have traditionally been analyzed using tandem mass spectrometry or high-performance liquid chromatography coupled to mass spectrometry; fluorescence or ultrav

The importance of the interpretation of the Holy Qur’an is that it is a necessity that accompanies Muslim throughout his life, it helps him to solve his problems, it is a way of gaining advanced knowledge, it facilitates the Muslim's understanding of the Holy Qur’an and to know God’s Almighty’s intent in His verses. Since there are so many needs that a person strives to achieve, therefore, the interpretation of the Holy Qur'an would be satisfactory to him and it facilitates the fulfillment of these needs within the limits of legal laws. The aim of the researcher is to get acquainted with the method of that honoured interpreter in his interpretation, and his ability to benefit Muslims in explaining the verses and come to a solutio