This research aims to discuss an important issue because of its role in increasing the efficiency of financial markets and boost investor confidence by a insider trading, which arises as a result of leaking secret information to some investors and reliable in the process of trading shares in the Iraq Stock Exchange And thus obtain abnormal profits at the expense of other investors. Research was based on the assumption that " Where shortcomings in local regulations relating to disclosure and insider trading in accounting information leads to the activate the phenomenon of insider trading in accounting information in the Iraq Stock Exchange and including a negative impact on investors' decisions ". and Because of the difficulty the discove

In this paper, we will illustrate a gamma regression model assuming that the dependent variable (Y) is a gamma distribution and that it's mean ( ) is related through a linear predictor with link function which is identity link function g(μ) = μ. It also contains the shape parameter which is not constant and depends on the linear predictor and with link function which is the log link and we will estimate the parameters of gamma regression by using two estimation methods which are The Maximum Likelihood and the Bayesian and a comparison between these methods by using the standard comparison of average squares of error (MSE), where the two methods were applied to real da

A comprehensive practical study of typical mechanical properties of welded Aluminum alloy AA7020-T6 (Al-Mg-Zn), adopting friction stir welding (FSW) technique and conventional metal inert gas (MIG) technique, is well achieved in this work for real comparison purposes. The essences of present output findings were concentrated upon the FSW samples in respect to that MIG ones which can be summarized in the increase of the ultimate tensile strength for FSW was 340 MPa while it was 232 MPa for MIG welding, where it was for base metal 400 MPa. The minimum microhardness value for FSW was recorded at HAZ and it was 133 HV0.05 while it was 70 HV0.05 for MIG weld at the welding metal. The FSW produce 2470 N higher than MIG welding in the bending t

In this research Bi2S3 thin films have been prepared on glass substrates using chemical spray pyrolysis method at substrate temperature (300oC) and molarity (0.015) mol. Structural and optical properties of the thin films above have been studied; XRD analysis demonstrated that the Bi2S3 films are polycrystalline with (031) orientation and with Orthorhombic structure. The optical properties were studied using the spectral of the absorbance and transmission of films in wavelength ranging (300-1100) nm. The study showed that the films have high transmission within the range of the visible spectrum. Also absorption coefficient, extinction coefficient and the optical energy gap (Eg) was calculated, found that the film have direct ener

In this research, A thin film of Rhodamine B dye and TiO2 Nanoparticles doped in PMMA Polymer has been prepared by a casting method. The sample was spectrum absorption by UV-Vis. The nonlinear optical properties were measured by Z- scan technique using Nd:YAG laser with (1064 nm) wavelength. The nonlinear refractive index (n2) and nonlinear absorption coefficient (β) were estimated for the thin film for different energies of the laser, n2 and β were decreased with increasing intensity of incident laser beam. Also, the type of β was two-photon absorption and n2 negative nonlinear reflective.

ZnTe possesses the proper optoelectronic properties as a candidate for device development. The structure and optical properties of ZnTe semiconductor thin films of 500 nm were studied using thermal evaporation technique. The influence of annealing temperatures on ZnTe thin films in the range ( R.T - 473 K). XRD and surface morphological analyses are used to examine the films. The ZnTe films are comparatively polycrystalline and cubic in phase, according to the XRD analysis. with a lattice constant of 0.61 nm upon an (111) orientation. The intensities of all the peaks rapidly increase though they show the same tendencies; it shows the crystallinity of the films becomes higher crystal size diameters (from 8.41 to 12.18nm) both increas

Background: Several infectious lung diseases often develop in patients with Rheumatoid arthritis (RA), especially during immunosuppressive medication, including disease-modifying anti-rheumatic drugs (DMARDs). The present study aimed to determine the role of respiratory tract bacterial infection in RA activity. Methods: Blood and sputum samples were collected from 31 patients with RA and 12 healthy subjects as control. The bacterial isolates were isolated and identified in collected sputum by biochemical tests and Vitec 2 system. Results: In the present study, thirty-one patients with RA were compared with 12 healthy subjects. Eight patients with RA were not infected with pathogenic bacteria (RA-NIPB) (25.8%). Twenty-three RA patients wer