Abstract

The entities responsible for regulating the financial market are seeking to provide high quality accounting information, to provide appropriate protection to investors, and thus encourage them and attract them to increase their investments. the research reached several conclusion, the most prominent of which comes  :-

1-The production of high quality accounting information reduces investment costs and costs of processing accounting information.

2- The production of high quality accounting information helps investors identify the best investment opportunities.

3- The results of the statistical analysis showed that there is significant

Twelve students rinsed their mouths once daily with ten ml. of 0.2 % aqueous solution of chlorhexidine gluconate for five days, and seven students served as a control group that used distilled water for rinsing. The result indicated that after one hour of treatment, an obvious sharp reduction in the viable counts of mutans streptococci, total aerobic bacteria, and to less extent the count of lactobacilli in saliva after one hr. of treatment. AnØ¢  increase in the number of these bacterial groups was clearly noticed three hrs. after the application of chlorhexidine and continued to increase later on. In spite of that increase, the bacterial numbers in saliva remained below the initial numbering in this study.

In the current study, we investigate the effect of  (La) substitution  instead of (Cu) on the properties of the superconductor compound  (Bi2Sr2Ca2Cu3-xLaxO10+δ)  with (x=0,0.05,0.1,0.15,0.2). The samples were  prepared  by solid state reaction method(SSR). Xray diffraction technique (XRD) was used to estimate the structural  properties of the specimens which show an orthorhombic crystalline structure for all the specimens.       The results show that the change in ( La) concentration  leads to decrease the concentration of (Bi-2223), increment in (Bi-2212 ) and(Bi-2201) with appearance of some impurities. Also decrease the critical temperature(Tc) with the increase

larization modulation plays an important role in polarization encoding in quantum key distribution. By using polarization modulation, quantum key distribution systems become more compact and more vulnerable as one laser source is used instead of using multiple laser sources that may cause side-channel attacks. Metasurfaces with their exceptional optical properties have led to the development of versatile ultrathin optical devices. They are made up of planar arrays of resonant or nearly resonant subwavelength pieces and provide complete control over reflected and transmitted electromagnetic waves opening several possibilities for the development of innovative optical components. In this work, the Si nanowire metasurface

Polarization modulation plays an important role in polarization encoding in quantum key distribution. By using polarization modulation, quantum key distribution systems become more compact and more vulnerable as one laser source is used instead of using multiple laser sources that may cause side-channel attacks. Metasurfaces with their exceptional optical properties have led to the development of versatile ultrathin optical devices. They are made up of planar arrays of resonant or nearly resonant subwavelength pieces and provide complete control over reflected and transmitted electromagnetic waves opening several possibilities for the development of innovative optical components. In this work, the Si nanowire metasurface grating polarize

The effect of annealing on the structural and optical properties of Antimony trisulfide (Sb2S3) is investigated. Sb2S3 powder is vaporized on clean glass substrates at room temperature under high vacuum pressure to form thin films. The structural research was done with the aid of X-ray diffraction (XRD) and atomic force microscopy (AFM). The amorphous to the polycrystalline transformation of these thin films was shown by X-ray diffraction analysis after thermal annealing. These films' morphology is explained. The absorption coefficient and optical energy gap of the investigated films are calculated using transmission spectra. Both samples have strong absorption in the visible spectrum, according to UV-visible absorption spectra. The optical

Abstract

The current research aims to identify the typical effect of Flower and Coscroft on expressive performance and the development of lateral thinking among literary fifth-grade students. To achieve the research objective, the researcher chose a sample of (90) female students from the fifth literary grade, with two experimental groups and a control group. The research groups are of six subjects. The research found that the two experimental groups have more expressive performance than the control group. Students of the first experimental group outperformed the students of the second experimental group in expressive performance and lateral thinking tests. In light of the findings of the research, the researcher

The present study discusses the problem based learning in Iraqi classroom. This method aims to involve all learners in collaborative activities and it is learner-centered method. To fulfill the aims and verify the hypothesis which reads as follow” It is hypothesized that there is no statistically significant differences between the achievements of Experimental group and control group”. Thirty learners are selected to be the sample of present study.Mann-Whitney Test for two independent samples is used to analysis the results. The analysis shows that experimental group’s members who are taught according to problem based learning gets higher scores than the control group’s members who are taught according to traditional method. This

Abstract

The current research aims to know  the  reality of the  research's coefficients, to know  correlation and effectiveness  between  the  organizational  Agility  and high performance . The current research  has been applied on  the official banks , including  a sample of  senior administration  members  (120) ; besides , the research has used questionnaire  that being considered as the main tool for gathering  information  and data . It includes  59 questions  in addition to  the personal interviews  program  as to support  the questionnaire and to fulfill a great deal of reality. It has been anal

The  present  study  was  conducted  with  a  view  to  determine

whether focal laser therapy results in avisual recovery and regression of macular odema in patients with non-proliferative diabetic maculopathy. A

Frequency doubled Nd:YAG laser was used for the treatment of diabetic maculopathy. For several has been studied and the treatment results were discussed. The study evaluates 14 eyes of 8 diabetic patients. Mathematical model of the laser interaction with the retinal tissue is demonstrated and analysis results are explained and compared with the recent experimental and mathematical models . It has been shown that the laser treatment of the retinal diabetic macolapathy ,