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 in the Baghdad Stock Exchange, and the ability of changing of each variable in the stock share of profits explain the market returns of stocks which makes the matter of determining the variable explain the returns are possible or at least characterized by a certain degree of difficulty, the research concluded a set of recommendations, the most important are: the results of this study should be dealt with a kind of caution due to the small size of the market and the sample size in addition to the abnormal circumstances that falls under the Iraqi economy, not to mention the low efficiency of the market compared to the developed financial markets and also to repeat conducting such a study on other companies to verify the results concluded, especially with regard to the impact in the size of the companies.
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The emergence of staphylococci, either coagulase negative (CNS) or coagulase positive (CPS), as important human pathogens has implied that reliable methods for their identification are of large significance in understanding the diseases caused by them. The identification and characterization of staphylococci from biopsies taken from human breast tumors is reported here. Out of 32 tissue biopsies, a total of 12 suspected staphylococci grew on mannitol salt agar (MSA) medium, including 7 fermenters and 5 non-fermenter staphylococci based on traditional laboratory methods. Polymerase chain reaction (PCR) successfully identified seven isolates at the genus level as methicillin resistant Staphylococcus spp. by targeting a common region of the me
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Iraqi bentonite is used as main material for preparing ceramic samples with the additions of alumina and magnesia. X-ray diffractions analyses were carried out for the raw material at room temperature. The sequence of mineral phase's transformations of the bentonite for temperatures 1000 ,1100 ,1200 and 1250 ºC reflects that it finally transformed in to mullite 39.18% and cristobalite 62.82%. Samples of different weight constituent were prepared. The effect of its constitutional change reveals through its heat treatments at 1000,1100,1200,1250and 1300ºC .The samples of additions less than 15% of alumina and magnesia could not stand up to 1300ºC while the samples of addition more than 15% are stable .That is shown by analy
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In this work, silver nanoparticles (AgNPs) were biosynthesized from leaves of Ziziphus mauritiana Lam. jujube plant in Iraq and tested against fungal pathogens. Extract of leaves of Z. mauritiana mixed with 10-3 M AgNO3exposed to slight sunlight for 3 days. Characterization of AgNPs was done using UV-visible spectroscopy, SPM (scanning probe microscopy) and atomic force microscopy (AFM). The change of solution color from pale brown to dark brown and the exhibited maximum peak at 445 nm accepted as an indicator to biosynthesized AgNPs. Aqueous extract of Ziziphus mauritiana is considered as biological reduced and stabilized agent for Ag+ to Ag0. AFM showed the formation of irregular shapes of AgNPs. The biosynthesized silver nanoparticles ha
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Contents IJPAM: Volume 116, No. 3 (2017)
Baghdad city has been faced numerous issues related to freshwater environment deteriorations due to many reasons, mainly was the discharge of wastewater without adequate treatment. Al-Rustamiya Wastewater Treatment Plant (WWTP) have been constructed among many plants in Baghdad city to reduce the amount of wastewater discharged into natural environment and its subsequent adverse effects. This study was conducted to evaluate the performance of the plant which consist of a conventional activated sludge (CAS) and sequencing batch reactors (SBR) systems as secondary treatment units and its ability to meet Iraqi specifications. A reliability level determination and analysis also were conducted to find the plant's stability an
... Show MoreTwo different composite materials were prepared by stir casting method of AA 6061 alloy as a matrix reinforced with two addition different ceramic materials Al2O3 and B4C of grain size 20 µm by 2.5, 5, 7.5 and10% in weight. The composite material with aluminum alloy as a matrix possesses a unique mechanical properties such as: high specific strength and hardness, low density, and high resistance to corrosion and friction wear. This composite is widely used in automotive parts space and marine applications.
Pin-on-disc technique was used to calculate the wear rate for each addition of Al2O3 and B4C particles. Rockwell hardness test and
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Al-Rustamiyah plant is the oldest and biggest sewage treatment plant in Iraq; it locates in the south of Baghdad city. The plant suffers from serious problems associated with overflow and low capacity. The present work aims to upgrade the heart of biological treatment process through suggesting the use of membrane bioreactor; (MBR). In this work, fouling of membrane during sewage treatment has been analyzed experimentally and theoretically by fouling mechanisms. Aeration has been applied in order to control fouling through producing effective diameters of air bubbles close to the membrane walls. Effect of air flow rate on flux decline was investigated. Hermia's models were used to investigate the fouling mechanisms. The results showed th
... Show MoreIn this research study Hardness (shore D), Water absorption,
Flexural, Impact Test, and Fracture Toughness of polymer nano
composites. The polymer nano composites based on unsaturated
polyester resin reinforced with Kevlar fibers (K.F). The samples are
attended by hand lay – up method according to (Rule mixture) for
various volume fractions of unsaturated polyester resin, fiber and
carbon nanotube. The polyester resin was matrix strengthened with
3% volume fraction from Kevlar fiber and (0.5%, 1%, 1.5%, 2%)
volume fractions of carbon nanotube. The water absorption, hardness
(shore D), flexural test, impact test and toughness fracture properties
were studied. Results showed that the water absorption increas
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Polyaniline Multi walled Carbon nanotubes (PANI/MWCNTs) nanocomposite thin films have been prepared by non-equilibrium atmospheric pressure plasma jet on glass substrate with different weight percentage of MWCNTs 1, 2, 3, 4%. The diameter of the MWCNTs was in the range of 8-55 nm and length - - 55 55 μm. the nanocomposite thin films were characterized by UV-VIS, XRD, FTIR, and SEM. The optical studies show that the energy band gap of PANI/MWCNTs nanocomposites thin films will be different according to the MWCNTs polyaniline concentration. The XRD pattern indicates that the synthesized PANI/MWCNTs nanocomposite is amorphous. FTIR reveals the presence of MWCNTs nanoparticle embedded into polyaniline. SEM surface images show that the MWCNT
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