Abstract In light of the changing conditions that prevail in society, and the intense competition that institutions and countries are forced to face, especially after the opening of markets, and the transformation of the world into what is called a small village, entrepreneurship has emerged as an important tool for dealing with the developments of societies, whether it is related to individual business projects or Economics for national business, leadership was the key to any driving force towards achieving growth. Today, women are no longer captive to a specific orientation, but rather all horizons and fields of work have been opened to them, and they have been able to occupy the most important economic, voluntary, service, and

Banks are considered the main basis of financial sector ,so they must be submitted to sound and strict regulatory system and so as to ensure their operations and according to instructions and regulations , in order to maintain the integrity of the banking sector and financial sector in general .One of the importance regulatory tools that are adopted by the Iraqi Central Bank to control over the banks an financial and periodic statements that are provided by the banks in accordance with planned schedules .The financial statements of the banks must reflect clearly and accurately financial situation and the result of their activities during the period in which they represent to achiveing its purposes.So it has the goal of Search is statemen

Nasryia oil field is located about 38 Km to the north-west of Nasryia city. The field was discovered in 1975 after doing seismic by Iraqi national oil company. Mishrif formation is a carbonate rock (Limestone and Dolomite) and its thickness reach to 170m. The main reservoir is the lower Mishrif (MB) layer which has medium permeability (3.5-100) md and good porosity (10-25) %. Form well logging interpretation, it has been confirmed the rock type of Mishrif formation as carbonate rock. A ten meter shale layer is separating the MA from MB layer. Environmental corrections had been applied on well logs to use the corrected one in the analysis. The combination of Neutron-Density porosity has been chosen for interpretation as it is c

   In this research we studied  the structural and optical properties of (CdTe) thin films which have been prepared  by thermal evaporation deposition method on the glass substrate at R.T with thickness (450  25) nm., as  a function of doping  ratio with copper element  in (1,3,5) % rate .The structure  measurement  by X-ray diffraction (XRD) analyses shows that the single phase of (CdTe) with polycrystalline structure with a preferred orientation [111].   The optical  measurement shows that the (CdTe) films have a direct energy gap, and they decrease with the increase of doping ratio reaching to 5% . The optical constants are investigated and calculated, such as absorpti

Background: This in vitro study evaluated the effect of canal dryness and flaring on the accuracy of two electronic apex locators for working length (WL) determination. Materials and methods: Sixty extracted teeth were used, after access opening was done, the occlusal surface was flattened to create stable reference point. The teeth were randomly divided into two equal main groups of flared and unflared group each one of 30 teeth. The flaring was done with Gates Glidden drills. The two main groups were further subdivided into two subgroups: dry canal and wet canal using 5.25% sodium hypochlorite groups, Electronic WL of each sample was determined using both Root ZX and i-Root apex locator. Consequently, histologic WL was determined by shav

One of the most important challenges facing the development of laser weapons is represented by the attenuation of the laser beam as it passed through the layers of atmosphere.This paper presents a theoretical study to simulate the effect of turbulence attenuation and calculates the decrease of laser power in Iraq. The refractive index structure C_n^2 is very important parameter to measure the strength of the atmospheric turbulence, which is affected by microclimate conditions, propagation path, season and time in the day. The results of measurements and predictions are based on the Kolmogorov turbulence theory. It was demonstrated by simulations that the laser weapons in Iraq were severely affected due to the large change in temperatures,

The study aims to investigate the relationship between the gender diversity of board director, the accounting conservatism and firm value in Iraqi firms. The sample was represented by 30 Iraqi firms listed on the Iraqi market over the period 2017. The research was based on the main hypothesis that gender diversity has a positive relationship with conservatism and firm value, that conservatism as an intermediate variable will enhance the positive relationship between gender diversity and firm value. The study reached results that support the research hypotheses. The appointment of females to the board helps improve the provision of conservative accounting information and avoids overstate when reporting earnings. Based on these res

In this paper the effect of thermal annealing on the structural and optical properties of Antimony Selenide (Sb2Se3) is investigated. Sb2Se3 powder is evaporated on clean amorphous glass substrates at room temperature under high vacuum pressure (4.5×10-6 mbar) to form thin films. The structural investigation was done with the aid of X-ray diffraction (XRD) and atomic force microscopy (AFM). The amorphous to polycrystalline transformation of these thin films was shown by X-ray diffraction analysis after thermal annealing. These films' morphology is explained. (UV-Vis ) spectra in ranges from 300 to 1100 nm was used to examine the optical properties of the films .The absorption coefficient and optical energy gap of the investigated films are

The experiment was conducted under shading (with the aid of Saran) condition on a nursery managed by the Baghdad Mayoralty during the season of 2014-2015 to study the effect of composed sheep manure extract on the growth and leaf nutrients content of tomato seedlings var. Wijdan. The experiment was composed of 6 treatments included the extract of sheep manure by hot (425C)and lmbient(205C) temperature water .The extract was diluted to the half by water and foliar applied to seedlings (multible application) or to the soil . Treatments also included the application of NPK chemical fertilizers as recommended and a control treatment through applying distilled water as foliar .The experiment was designed according to the randomized compl