The aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,

A set of conclusions has been reached, the most important of which are: The research sample banks depend in their financial structures on borrowed funds in a greater proportion than their r

In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i

Background. Echinococcosis/ hydatitdosis is a zoonotic parasitic disease caused by the infestation of the larval form of the tapeworm of the genus Echinococcus .The Liver, lungs, and kidneys are the common areas of infestation.Objectives: To describe hydatid disease in hospitalized patients from a clinico-epidemiological perspectives.Methods:: A retrospective study was conducted over a period of 6 months extending from 15th of November 2011 to the 15th of May 2012 by reviewing records of 125 patients who were hospitalized at Baghdad Teaching Hospital during 2011and received medical and surgical treatment for hydatid cyst disease. The information covered the socio-demographic and clinical characteristics of the patientsResults:.The presen

This study was conducted to determine the role of Phoenix dactylifera pollen grains suspension in improving reproductive efficiency of white male rats. In thisexperiment 40 adult male rats were divided randomly into five equal groups and by following oral administration:the first group was given Phoenix d. pollen grains suspension with concentration 18 mg/kg body weight daily, the second group was given 54 mg/kg, the third group was given 108 mg/kg and fourth group 216 mg/kg body weight, and the last group which represented a control group administrated distilled water only, the administration continued for 40 consecutive days. The effect of Phoenix d. pollen grains in reproductive efficiency was evaluated depending on some parameters such

The present study aimed to examine the effect of endosulfan insecticide on some molecular and biochemical parameters in white mice. Thirty mice were separated randomly into three groups for treatment with endosulfan. One group (G1) served as the control, while the other two groups received intraperitoneal injections of endosulfan G2 (3 mg/kg) and G3 (17 mg/kg) twice a week for 21 and 45 days, respectively. A biochemical study by measuring liver  function parameters, including (alanine aminotransferase (ALT) and aspartate aminotransferase (AST)) and kidney function parameters, including (Blood Urea and Creatinine) and malondialdehyde (MDA), catalase activity (CAT). This study also tested DNA damage by comet assay (normal%, low%, med

This study aimed to identify the alterations of liver in the quail (Coturnix coturnix) exposed by nanosilver particles.45 quail (females) were collected from agriculture research center in Abu-Ghraib, divided into (6) groups including: T1(12 quails were exposed to 4ppm), T2 (12 quails were exposed to 8ppm) and T3 (12 quails were exposed to 12ppm) of silver nanoparticles solution for 60 days. As well as three groups for control (3 females for each). Birds were dissected to isolate livers for histological preperations after fixation with Bouin's fluid, Routine stains Hematoxyline and eosin were used. Histological study showed that the structure of liver in a control groups consist of hepatocytes arranged radially cords around the central vein

he research specifies important subjects which contribute in improvement of productive performance in industrial companies through study and analysis of relationships and effect between dimensions of physical work environment and industrial operations flexibility in the leathers industries company. To reach these goals the information are collected is questionnaire prepared for this purpose as a tool to analyze the practical results and are recorded for a sample of 118 persons from employees. The research uses the statistical methods and analyzes the information by using SPSS system. The research reached to many conclusions; the important one is the weakness of the company to make in to account the physical envir

The present study was designed in the aquaculture and fish nutrition research aquarium in the College of Veterinary Medicine/Baghdad University from a period 1/3 to 1/6/2013 to investigate the toxicity of the herbicide glyphosate aqua on Barbus sharpeyi fish. Fish fingerlings were used with average weight between 10 – 15 gm to measure the (LC50), and 200 fingerlings were used to know the acute and chronic toxic effect for the herbicide. The fingerlings were randomly distributed as 10 fish for each aquarium. Fish were divided into four treatments and control group (without addition of herbicide). The first processing with a concentration of 0.415 mg/L for a duration of exposure 90 days, the second processing group with a concentration 0.

Gymnastics is one of the most interesting games in terms of organizing various world championships and tournaments. Their basic skills and their technical development, especially those with high difficulty levels that rely on basic and complex skills, are the basic skills of gymnastics are the main pillar to be developed and therefore high-difficulty skills will not depend on basic skills, which should reach the stage of the automatic mechanism. Retention) in order to move on to training and developing another skill for the difficulty of movements as well as the smooth flow of performance, ie the degrees of difficulty of each skill specific to your gym and The researcher used the experimental method and The research community determin

With the great development in the field of the Internet, the talk about the new media and its implications began, And its interactive services have made the future of media material sometimes participating in it and manufacturing it at other times,
the public is seeking information and choosing the appropriate ones, as well as exchanging messages with the sender after what the role of the receiver is just receiving information only.
This study aims to demonstrate the effects of using digital media in various forms and types to construct the value system of Iraqi society through the identification of the following aims:
Identify the most popular digital media for the Iraqi public in their daily lives on the Internet.
Identify