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.
A new Azo‐Schiff base ligand L was prepared by reaction of m‐hydroxy benzoic acid with (Schiff base B) of 3‐[2‐(1H–indol‐3‐yl)‐ethylimino]‐1.5‐dimethyl‐2‐phenyl‐2,3‐dihydro‐1H‐pyrazol‐4‐ylamine. This synthesized ligand was used for complexation with different metal ions like Ni(II), Co(II), Pd(II) and Pt(IV) by using a molar ratio of ligand: metal as 1:1. Resulted compounds were characterized by NMR (1H and 13C), UV–vis spectroscopy, TGA, FT‐IR, MS, elemental analysis, magnetic moment and molar conductivity studies. The activation thermodynamic parameters, such as ΔE*, ΔH*, ΔS*, ΔG*and
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Diazotization reaction between 1-(2,4,6-Trihydroxy-phenyl)-ethanone and diazonium salts was carried out resulting in ligand 4-(3-Acetyl-2,4,6-trihydroxy-phenylazo)-N-(5-methyl-isoxazol-3-yl)-benzenesulfonamide, this in turn reacted with the next metal ions (V4+ , Cr3+ , Mn2+ and Cu2+) forming stable complexes with unique geometries such as (Octahedral for both Cr3+ , Mn2+ and Cu2+ ,squar pyramidal for V4+). The creation of such complexes was detected by employing spectroscopic means involving ultraviolet-visible which proved the obtained geometries, fourier transfer proved the formation of azo group and and the coordination with metal ion through it. Pyrolysis (TGA & DSC) studies proved the coordination of water residues with me
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This article deals with the impact of including transverse ribs within the absorber tube of the concentrated linear Fresnel collector (CLFRC) system with a secondary compound parabolic collector (CPC) on thermal and flow performance coefficients. The enhancement rates of heat transfer due to varying governing parameters were compared and analyzed parametrically at Reynolds numbers in the range 5,000–13,000, employing water as the heat transfer fluid. Simulations were performed to solve the governing equations using the finite volume method (FVM) under various boundary conditions. For all Reynolds numbers, the average Nusselt number in the circular tube in the CLFRC system with ribs was found to be larger than that of the plain abs
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The increasing drinking water demand in many countries leads to an increase in the use of desalination plants, which are considered a great solution for water treatment processes. Reverse osmosis (RO) and electro-dialysis (ED) systems are the most popular membrane processes used to desalinate water at high salinity. Both systems work by separating the ionic contaminates and disposing of them as a brine solution, but ED uses electrical current as a driving force while RO uses osmotic pressure. A direct comparison of reverse osmosis and electro-dialysis systems is needed to highlight process development similarities and variances. This work aims to provide an overview of previous studies on reverse osmosis and electro-dial
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Objectives: This study aimed to assess patterns of coffee consumption among medical students at Al-Kindy College of Medicine, evaluate awareness of its benefits and adverse effects, and explore possible associations between caffeine intake and menstrual characteristics among female students.Methods: A descriptive cross-sectional study was conducted between November 2023 and February 2024 among 297 undergraduate medical students selected by convenience sampling. Data were collected through a validated, self-administered online questionnaire covering sociodemographic characteristics, coffee-drinking habits, perceived effects, and menstrual patterns. Descriptive and inferential analyses were performed using SPSS version 25. Association
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Silver/polyvinyl alcohol (Ag/PVA) nanocomposite films were synthesized via solution casting with varying concentrations of Ag nanoparticles (1–5 wt%). A comprehensive investigation was conducted to understand the influence of Ag content on the structural, optical, mechanical, thermal, electrical, and antibacterial properties of the composites. UV-Vis spectroscopy revealed a red shift in absorption peaks and a reduction in the optical band gap, which decreased from 3.78 eV for pure PVA to 3.37 eV for the 5 wt% Ag composite. FTIR and SEM analyses confirmed successful nanoparticle incorporation and morphological changes. The nanocomposites exhibited enhanced tensile strength, elongation at break, Young’s modulus, and hardness due t
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