The research aims to test the two characteristics of the relationship between accounting profits and the stock returns, to find out the suitability of both of them in explaining the relationship between accounting profits and stock returns for joint stock companies registered in the Baghdad Stock Exchange, also aims to reaching the most appropriate specification for the relationship between the two variables of the company’s stock dealing in the Baghdad Stock Exchange, and get a set of results, the most important of which are: the ability of changing for both of these variables in the profits share and the stock level of the profits does not explain more than 9,9% of the market returns of the Iraqi Joint Stock Companies registered i

It is a moral presumption that includes the object for its sake, and it is called the object for it or the object for its sake, which is the present tense after (lam, ki, fa, willn, and then), and it is not an excuse for the occurrence of the matter (1), and it requires a connection between the two sides of (a cause with a cause) united by a reason for a specific purpose (2). The object has a reason or an excuse, because it is an explanation of what came before it, of the cause. The reason for the occurrence of the action, being the motive for causing the action and the bearer of it (3), indicates that the infinitive is restricted to a special reason. So if I said: (I came to you with the hope of honoring you), then I attributed the coming

Background: Breast lump is one of the most common prevalent complaint of patients attending breast clinics.

Objective: To determine if there is any change in the pattern of common breast, diseases presenting as breast lumps between pregnant and non-pregnant women among patients attending Al-Elwiya Breast Clinic.

Methods: This is a cross – sectional study, with convent's patient sampling setting in AL-Elwiya Breast Cancer Early Detection Clinic from 1^st Feb. to 1^st May 2018, we collected data from patients with breast lumps including the age groups, pregnancy status, parity status, previous breast diseases, hormonal drugs, menstrual cycle, breast fe

Background: Osteoporosis is denoted by low bone mass and microarchitectural breakdown of bone tissue, directing to increased fracture risk and bone fragility. Fractures may lead to a decreased quality of life and increased medical costs. Thus, osteoporosis is widely considered a significant health concern.

Objective. This study aimed to compare quantitative computed tomography (QCT) and dual-energy X-Ray absorptiometry (DXA) to detect osteoporosis in postmenopausal women.

Subjects and Methods. We measured spinal volumetric bone mineral density (BMD) with QCT and areal spinal and hip BMD with DXA in 164 postmenopausal women. We calculated the osteo

Abstract: Background: Optical biosensors offer excellent properties and methods for detecting bacteria when compared to traditional analytical techniques.  It allows direct detection of many biological and chemical materials.  Bacteria are found in the human body naturally non-pathogenic and pathologically, as they are found in other living organisms.  One of these bacteria is Escherichia coli (E. coli) which are found in the human body in its natural and pathogenic form. E.coli bacteria cause many diseases, including Stomach, intestines, urinary system infections, and others. The aim of this study: is sensing and differentiation between normal flora and pathogenic E.coli. Material and method:

This study was conducted to examine the discharge capacity of the reach of the Tigris River between Kut and Amarah Barrages of 250km in length. The examination includes simulation the current capacity of the reach by using HEC-RAS model. 247cross sections surveyed in 2012 were used in the simulation. The model was calibrated using observed discharges of 533, 800, 1025 and 3000m³/s discharged at Kut Barrage during 2013, 1995, 1995 and 1988, respectively, and its related water level at three gauge stations located along the reach. The result of calibration process indicated that the lowest Root Mean Square Error of 0.095 can be obtained when using Manning’s n coefficient of 0.026, 0.03 for th

Background: Periodontitis is an infection attributable to multiple infectious; it causes an interrelated cellular and humoral host immune responses. Recent reports have indicated that human cytomegalovirus (HCMV) may contribute to pathogenesis of periodontitis. The HCMV can stimulate the release of cytokines from inflammatory and non-inflammatory cells and weaken the periodontal immune defense. This study aimed to reveal the presence of anti-CMV IgG, and determine the levels of IL‐6 and TNF-α and to correlate the presence of cytomegalovirus (CMV) with cytokines levels. Materials and Methods: Forty patients with chronic periodontitis and 40 healthy control subjects (their age and sex were matched with the patients) were involved