This study aimed to know the impact of the capital structure measured by the ratio of financing to short-term capital and the ratio of financing to long-term capital on the profitability of companies, as measured by the rate of return on assets and the rate of return on equity. The study was applied to industrial sector companies listed in the Iraq Stock Exchange. The financial number of (14) companies, and (4) companies were selected that met the conditions for selecting the study sample. The study methodology relies on the analytical method as it is more appropriate to the nature, scope and objectives of the study, and the ready-made statistical program "SPSS" will be used to analyze the relationships and influence between the

Iraq has seen many changes at the social, economic and political levels. This led to cause many shifts in the structure of its society and imposed great challenges reflected in the behavior and awareness of that society in general and youth in particular.

Those changes made the Iraqi society undergoing the transformation of value and culture aspects formed a political awareness that caused cultural and political diversity within the family and society. A greater openness to the outside world caused by the communication revolution, as the world has witnessed during the past two decades, has helped in making that change. Iraq had its share of media and political openness, which were included after the US occupation in 2003. As a re

The current study uses the flame fragment deposition (FFD) method to synthesize carbon nanotubes (CNTs) from Iraqi liquefied petroleum gas (LPG), which is used as a carbon source. To carry out the synthesis steps, a homemade reactor was used. To eliminate amorphous impurities, the CNTs were sonicated in a 30 percent hydrogen peroxide (H₂O₂) solution at ambient temperature. To remove the polycyclic aromatic hydrocarbons (PAHs) generated during LPG combustion, sonication in an acetone bath is used. The produced products were investigated and compared with standard Multi-walled carbon nanotube MWCNTs (95%), Sigma, Aldrich, using X-ray diffraction (XRD), thermo gravimetric analysis (TGA), Raman spectroscopy, scanning el

The current study was designed to remove Lead, Copper and Zinc from industrial wastewater using Lettuce leaves (Lactuca sativa) within three forms (fresh, dried and powdered) under some environmental factors such as pH, temperature and contact time. Current data show that Lettuce leaves are capable of removing Lead, Copper and Zinc ions at significant capacity. Furthermore, the powder of Lettuce leaves had highest capability in removing all metal ions. The highest capacity was for Lead then Copper and finally Zinc. However, some examined factors were found to have significant impacts upon bioremoval capacity of studied ions, where best biosorption capacity was found at pH 4, at temperature 50º C and contact time of 1 hour.

Background: laparoscopic cholecystectomy (LC) is getting popularity for the treating of symptomatic gall bladder disease; conversion from laparoscopic to open cholecystectomy (OC) is also common.

Objective : To find out the prevalence of causes, risk factors of conversion from LC to OC among  patient suffering from gall bladder disease, and  to explore the most common causes of conversion from laparoscopic to open cholecystectomy.

Methods: This prospective study was conducted in the department of general surgery at Alkindy teaching hospital from first of January 2016 to the end of December 2017 .Nine hundred twenty patient were included. Patient age, gender, his

The present investigation is concerned primarily with sorting and identification of subfamily Tubificinae from River Tigris and some water surface in Baghdad /Iraq . For this purpose six study sites were chosen, including a Al- Kadhemyia drainage canal, North Baghdad; three sites on the shore of River Tigris; in addition to site in Al-Jaish canal , East Baghdad, finally the sixth site was from pond in Al-Zawra'a park , within the center of Baghdad .These sites were characterized by sediment rang from clay, silty-clay to silty with a percentage of organic matter ranged between 0.7% - 9.9% . According to water temperature, salinity and pH values, they were nearly identical in all study sites, the water temperature was ranged through the study