A share purchase offer is a legal process whereby a natural or legal person offers to the shareholders of a particular company the desire to buy the shares they own. Shareholders have the choice between accepting or rejecting the offer within a specified period of time. This purchase is a fixed price that is often higher than the price price; for the purpose of encouraging the shareholders of the target company to sell their shares to the bidder. Although stock purchase offers are one of the methods or methods of corporate control, they differ from other forms of control, such as mergers and purchase of shares from the stock market. The process of stock purchase offers is governed by a set of principles that must be adhered to, Informati

Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

Diode lasers are becoming popular in periodontal surgery due to their highly absorption by pigments such as melanin and hemoglobin their weak absorption by water and hydroxyapatite makes them safe to be used around dental hard tissues. Objective: The aim of the present study was to evaluate the efficiency of diode laser in performing gingivectomy in comparison to conventional scalpel technique in patients with chronic inflammatory enlargement. Materials and methods: Thirty patients were selected for this study. All of them required surgical treatment of gingival enlargements and were randomly divided into two groups: Control group (treated by scalpel and include sixteen patients) and study group (treated with diode laser 940nm and includ

This prospective study involved one hundred patients with colostomies admitted at the Central Pediatric Teaching Hospital for colostomy closure over the period of two years (Jan.2000-
Jan2002).
Patients were divided in to two groups according to the technique of colostomy closure. In the first group, the closure was done by single layer of interrupted non-absorbable suture material; in the  second group closure was done by double layer suturing technique. All patients were prepared by the same conventional method including fluid diet for three days
followed by two days washing enemas before operation with antimicrobial prophylaxis agents. Of these one hundred patients;(48) presented as cases of Hirschspr

Background: Lipids seem to have a direct influence in women breast cancer (BC) or dyslipidemia may be a consequence of this cancer.

Objective: the aim of this study is to define serum levels of lipid profile in women with breast cancer (BC) and to compare that with fibroadenoma benign breast tumor. Also, to assess the role of serum CA 15-3 in early diagnosis of breast cancer (BC).   
Patients and Methods: This case study was carried out at Biochemistry Department, College of Medicine, University of Baghdad, during the period from February 2017 to November 2017. It included 38 Iraqi women diagnosed with primary breast cancer (BC, Group-I) and 25 women with Fibroadenom

Background and objectives: P53 gene mutation and deletion are among the important molecular markers linked to lung cancer. In most cases, the inactivating mutations affecting both p53 alleles are acquired in somatic cells. Less commonly, the mutations are inherited ones. The aim of the present study was to analyze the frequency of having a wild and/or a mutated p53 gene in lung cancer compared to benign lung lesions and to relate these findings to different morphological types and grades of lung cancer.
Patients, materials and methods: In this retrospective study, the histopathology blocks of 30 lung cancer cases covering the period from2002 to 2007were obtained from the archives of the histopathology sec

      Storing, transferring, and processing high-dimensional electroencephalogram (EGG) signals is a critical challenge. The goal of EEG compression is to remove redundant data in EEG signals. Medical signals like EEG must be of high quality for medical diagnosis. This paper uses a compression system with near-zero Mean Squared Error (MSE) based on Discrete Cosine Transform (DCT) and double shift coding for fast and efficient EEG data compression. This paper investigates and compares the use or non-use of delta modulation, which is applied to the transformed and quantized input signal. Double shift coding is applied after mapping the output to positive as a final step. The system performance is tested using EEG data files from the C

Background: Ureteric stones commonly have an impact on the quality of life of the patient. There are many treatment choices for the condition, including medical treatment, extra-corporeal shock wave lithotripsy (ESWL), endoscopic intervention by ureteroscope (URS), or surgery (open or laparoscopic). Semi-rigid URS with laser lithotripsy is used to fragment ureteric stones, especially those in the distal ureter.

Objectives: To assess the efficacy and complications of the dusting versus the fragmentation method for lower ureteric stones using holmium laser lithotripsy by analyzing intra-operative and post-operative variables.

Patients and methods: One hundred and twenty patie

 Schools and artistic trends derive their themes from artistic styles and styles as methods followed by the artist to express his themes embodied in the values of artistic and plastic elements as symbols and signs that can be described according to the type of art school and the extent to which the artist is influenced in employing them as a goal to achieve the plastic achievement in the painting, and from those vocabulary (human beings nature Life) as encoded messages that have an appearance and an interior, the appearance of which are forms, colors, formats and distributions of space and their interior meanings and semantics embody attitudes, events and circumstances that stem from the social depth and daily life and derive their comp

Vitrifications process one of the important methods to immobilize nuclear waste.  In this research nuclear waste (Strontium Oxides) with molecular weight (5%) was immobilized by vitrification methods in two types of borosilicate glass (c-type) which are glass and glass-ceramics. To investigate the physical, chemical and mechanical properties of glass and glass-ceramic after immobilize nuclear waste these samples irradiated by gamma ray radiation. Co-60 was used as gamma a irradiation with dose rate 0.38 kGy/hr for different period of time. It’s found that gamma radiation affected the glass and glass-ceramic properties. From phase analysis by the x-ray diffraction for glass-ceramic samples proved that at doses 343kGy change the cry