The aim of the research is to identify the adequacy of accounting disclosure in granting bank financing in explaining the role of accounting disclosure in granting bank financing by linking the concepts of full, comprehensive and adequate disclosure to bank financing. The impact of full accounting disclosure on granting bank financing, the existence of an impact of comprehensive accounting disclosure on granting bank financing, the existence of an impact of adequate accounting disclosure on granting bank financing, and the research relied on the descriptive approach, the deductive and inductive approach, the inferential analytical approach, a

Abstract

Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation.  The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi

The tensions and crises and the psychological pressure as well as the rapid changes and great development which is taking place in the present time. And  witnessing community of wars and conflicts that give rise to future concern among members of the community in general and students in particular, as it included the current research a number of chapters, the First chapter contains the research problem, the important goal, then set researcher terminology that has defined and contained in the title of research in the form (concern the future, artistic expression, middle school). The Second chapter included three sections, the first included the nature of adolescence and traits, characteristics and pr

Praise be to Allah, Lord of the Worlds, teach the pen, taught the human what he didn't know, Ihmad - Almighty - and thank him, and repent to him and ask forgiveness, which is the most forgiving, and bear witness that there is no god but Allah alone has no partner, gives and prevents, And I bear witness that Muhammad is  a slave to Allah  and his Messenger, who called for guidance and good speech and spoke, peace be upon him and his family and companions, and those who followed them until the Day of Judgment.

This present work adopts the analytic and descriptive methodology to  recognize and analyze the major challenges faced by the Iraqi government. The study focuses on the press and national partiers’ cabipility of changing and unifying the opinions of the public in a way that serves the Iraqi interest, taking into account the fact that the press is the fourth authority after the three major authorities, (Executive, Legislation and Judicial). The researcher has concluded that the Iraqi press and parties initiated a national front with the Iraqi people against the government’s signature of the treaty of (1930). The national front illustrated that signing the treaty strengthens the authority of the British occupation u

Leishmania parasites reproduce wherever there are cells of the mononuclear phagocyte system, almost in macrophages. These are most copious in the liver and spleen;therefore, infection leads to an expansion of both of them. This study determined the burden of visceral leishmaniasis (VL) infection on liver and spleen. A total of 20 mice were infected peritoneally with 2x107promastigotes of Leishmania donovani / ml and other 12 mice left without infection as a healthy control. The weight of whole body, liver and spleen were measured and the histological development using hematoxylin and eosin stains were determined after 15, 30, 45-and 60-days post infection. The results represent that the mean weights of liver and spleen were increased in inf

Zirconia ceramic restoration (ZCR) has a higher fracture incidence rate than metal ceramic restoration. Different surface treatments were used to improve fracture performance of ZCR such as grit blasting (GB) by aluminium oxide powder. This type of surface treatment generate residual stresses on veneering ceramic causing crack initiation and ending with a fracture. In order to overcome the stress generated by GB, zirconia surface coating is used as a surface treatment to improve fracture resistance and to accommodate stresses along the ZCR layers. Fifty zirconia ceramic crowns were fabricated and divided according to the type of surface treatment into three groups; the first group is (ZG), involving 20 cores were coated with a mixture of pa

The purpose of this resesrh know (the effectiveness of cooperative lerarning implementation of floral material for calligraphy and ornamentation) To achieve the aim of the research scholar put the two zeros hypotheses: in light of the findings of the present research the researcher concluded a number of conclusions, including: -
1 - Sum strategy helps the learner to be positive in all the information and regulations, monitoring and evaluation during the learning process.
2 - This strategy helps the learner to use information and knowledge and their use in various educational positions, and to achieve better education to increase its ability to develop thinking skills and positive trends towards the article.
In light of this, the