Objectives. This study aimed to evaluate the impact of nonnutritive sucking habits on the presence of oral Escherichia coli. Methods. One hundred and twenty children aged 3–5 years old were enrolled in the present case-control study, as follows: 60 children with continuous pacifier and thumb sucking habits (study group) and 60 children without any sucking habits (control group). The children in the two groups were matched in terms of age and gender. Information was gathered from the parents concerning their children using a special sheet. Sterile swabs were taken from both groups and cultured on agar plates. Then, they were subjected to further biochemical tests to identify E. coli species. The mean of the E. coli count was determined for each child. Descriptive, independent t-test and chi-square test statistics were used. The level of significance was set at
Since there is no market for bond issuance by companies in the Iraqi market and the difficulty of borrowing, companies must resort to proprietary financing to finance their investments. However, in the framework of the literature of financial management, the type of financing used by the company sends signals to investors and therefore reflected on the market value. Therefore, the problem of the study revolves around the variables of the study (Equity financing within the framework the signal theory, price of common stock in the Iraqi market).
The study aims to verify the impact of the capital increase through the issuance of new stock on the price of
... Show MoreThis research cancellations in life insurance policies and their impact on the solvency of the insurance companies (Applied Research in the Iraqi general insurance company), The study was descriptive approach in identifying and addressing variables which consists of {cancellations in life insurance} independent variable, the financial solvency of insurance companies as the dependent variable, and for the purpose of achieving the objectives of the research were formulated one hypothesis has been tested in the Iraqi insurance company, the researcher used the financial statements in the collection data needed for the study and information . The research found a number of conclusions highlighted that inflation, as well as economic variables
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This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement
... Show MoreIn this work, a deep computational study has been conducted to assign several qualities for the graph . Furthermore, determine the amount of the dihedral subgroups in the Held simple group He through utilizing the attributes of gamma.
The shortage of irrigation water requires specific measures. One of these measures is the application of the rationing system (a period of irrigation followed by a period of drought). This system could have an effect on the behavior and properties of irrigation canals. So, studying rationing system on the irrigation canals is important both in civil engineering and water resources engineering, especially if these channels constructed with gypsum soil. This study includes the calculation of seepage velocity and water content in each cycle (10 days wetting and 10 days of drying). The model is built for this research contains four samples, two samples for untreated soil one of them expos
This research aims at studying the relation between fair value and the Financial Reports Quality to achieve a number of aims such as :-
1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.
2-Give a general definition for fair value in the accounting via analyzing the theoretical aspects that relates the subject and the scientific bases on which the relating accounting treatment depend.
3- Exhibit the characteristics that could be added by the fair value to the accounting Information .
The study problem is summarized in that the e
... Show MoreThe aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in
... Show MoreExperience the Islamic financial industry faces many challenges, most notably the lack of proper risk management tools that meet the requirements of legality and economic efficiency advantage from another side, so it requires the search for innovative ways to manage the risk of Islamic banking, Islamic finance industry is manufacture up-to-date, if compared with the financial industry (traditional), which increases the problematic of risk management in the Islamic financial industry nature of treatment which should be compatible with Islamic law, as well as economic efficiency, thereby Progress came the importance of research to highlight the entrance to Islamic financial engineering and the goals sought to be achieved through the use of
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