Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li

This paper is concerned with the blow-up solutions of a system of two reaction-diffusion equations coupled in both equations and boundary conditions. In order to understand how the reaction terms and the boundary terms affect the blow-up properties, the lower and upper blow-up rate estimates are derived. Moreover, the blow-up set under some restricted assumptions is studied.

Lead remediation was achieved using simple cost, effective and eco-friendly way from industrial wastewater. Phragmitesaustralis (P.a) (Iraqi plant), was used as anovel biomaterial to remove lead ions from synthesized waste water. Different parameters which affected on adsorption processes were investigated like adsorbent dose, pH, contact time, and adsorbent particle size, to reach the optimized conditions (maximum adsorption). The adsorption of Pb (?) on (P.a) involved fast and slow process as a mechanism steps according to obey two theoretical adsorption isotherms; Langmuir and Freundlich. The thermos dynamic adsorption parameters were evaluated also. The (?H) obtained positive value that meanes adsorption of lead ions was an endothermic

Lead remediation was achieved using simple cost, effective and eco-friendly way from industrial wastewater. Phragmitesaustralis (P.a) (Iraqi plant), was used as anovel biomaterial to remove lead ions from synthesized waste water. Different parameters which affected on adsorption processes were investigated like adsorbent dose, pH, contact time, and adsorbent particle size, to reach the optimized conditions (maximum adsorption). The adsorption of Pb (?) on (P.a) involved fast and slow process as a mechanism steps according to obey two theoretical adsorption isotherms; Langmuir and Freundlich. The thermos dynamic adsorption parameters were evaluated also. The (?H) obtained positive value that meanes adsorption of lead ions was an endothermic

Aims: This study was done to investigate the effect of low energy laser therapy on bone healing at the extraction site. Materials and methods:(24) male albino rats were exposed to the extraction procedure of the maxillary first molar on the first day of a seven day experiment and these animals were divided into two main groups; the control group and the laser group. The laser experiment involved using (Ga-As infrared diode laser) from optodent by directing the probe over the extraction site. The control group consisted of 4 rats, and the laser group was subdivided into 5 subgroups of 4 rats each. The laser dose was as follows: B1: a single dose of 5 minutes immediately after extraction.,

Background: Feeding is a complicated process that involves the coordination of cardiovascular, respiratory, gastrointestinal (GI), and oropharyngeal mechanisms, with support from the musculoskeletal and craniofacial systems. The practice of feeding could be correlated with eruption stage and nutritional status in infants. Aim of the study: This study aimed to assess the relation of feeding patterns to a selected oral variable (stage of the eruption of primary teeth) and growth parameters among clinically healthy infants. Subjects and Methods: A cross-sectional comparative study on a sample of (300) infants aged between 6 and 18 months was performed in Karbala City, Iraq. The feeding pattern was investigated using an information sheet ans

A Laboratory study was conducted in quality control department ,state company for food stuff trading ministry of trade (2005-2006) on sunflower oil imported to Iraq from different origins included 12 trade marks, Complete random design was used with four replication .The purpose of the study is to know the origins effect on fatty acid percent and study the simple correlation between them, the result showed Turkish origin for trademark (Narin) was superior in Palmitic and Stearic fatty acid (10.41,3.29%).While Omanian origin for trademark Alsafwa was superior in Oleic(35.09%) and Syrian origin for trade mark Alnahraen was superior in Linoleic fatty acid percent 66.53% whereas Egyptian origin for trademark Alasel was superior in the percent

An acidic environment causes surface changes of resin composites. Filler particlesize and filler distribution also have a direct effect on these surface changes. This invitro study evaluated the influence of Pepsi Cola drink on the surface roughness ofComposan LCM and Composan Ceram over time. Sixteen disc shaped specimens(10mm diameter, 2mm thickness) of each resin composite were fabricated, therebyforming two groups (n= 8). Surface roughness (Ra) was analyzed after 24 hrs beforeexposure to beverage. The specimens were submitted to a five minutes immersion inPepsi Cola three times daily interrupted by immersion in deionized distilled water (37C˚). Surface roughness measurements were done at 10, 30, and 60 days intervals. Datawere

Transparency considered being one of the modern administrational terms which started to be largely used in the last period, because of its political, economical, social and cultural dimensions. As well as, its administrational dimension that helps to create a work environment marked by order and flawless from wrong practices and Transparency provides credibility to the sides that pursue it in their practices, till it became a mean of distinction. The choice of the subject of the research ((Transparency and its effect on Level of Job satisfactions of Workers in General Insurance company)), which aims to measure the effect of Transparency in Level of Job satisfactions of Workers in Insurance company. Came in the time when many countries te