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

The study aimed to identify the effect of Total Quality Management on enhancing competitiveness through the opinions of employees of the front- rows of customer service in local Palestinian banks, the researcher adopted an analytical descriptive method through developing a special questionnaire to accomplish the study’s objectives and answer its questions. The study involved all the Palestinian local banks, with their scattered branches in West Bank. The study sample consisted of 3470 executive employees for banking services out of 4753 employees, in the rate of 73%, and the study sample reached (485) employees who were randomly selected working in the front -rows to provide services in the local Palestinian banks during the ye

The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs

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In the present study waste aluminium cans were recycled and converted to produce alumina catalyst. These cans contain more than 98% aluminum oxide in their structure and were successfully synthesized to produce nano sized gamma alumina under mild conditions. A comprehensive study was carried out in order to examine the effect of several important parameters on maximum yield of alumina that can be produced. These parameters were reactants mole ratios (1.5, 1.5, 2, 3, 4 and 5), sodium hydroxide concentrations (10, 20, 30, 40, 50 and 55%) and weights of aluminum cans (2, 4, 6, 8 and 10 g). The compositions of alumina solution were determined by Atomic absorption spectroscopy (AAS); and maximum yield of alumina solution was 96.3% obtain

The objective of the study is developing a procedure for production and characterization of rice husk ash (RHA). The effects of rice husk (RH) amount, burning/cooling conditions combined with stirring on producing of RHA with amorphous silica, highest SiO₂, lowest loss on ignition (LOI), uniform particle shape distribution and nano structured size have been studied. It is concluded that the best amount is 20 g RH in 125 ml evaporating dish Porcelain with burning for 2 h at temperature 700 °C combined with cooling three times during burning to produce RHA with amorphous silica, SiO₂ 90.78% and LOI 1.73%. On the other hand, cooling and stirring times affect the variation of nano structured size and particle shape dis

In this research we prepared nanofibers by electrospinning from
poly (Vinyl Alcohol) /TiO2. The spectrum of the solution (Emission)
was studied and found to be at 772 nm, several process parameters
were such as concentration of TiO2 , and the effect of distance from
nozzle tip to the grounded collector (gap distance). The result of the
lower concentration of, the smaller the diameter of nanofiber is.
Increasing the gap distance will affect nanofibers diameter

ِabstract:In this research we prepared nanofibers by electrospinning from poly (Vinyl Alcohol) /TiO2. The spectrum of the solution (Emission) was studied and found to be at 772 nm, several process parameters were such as concentration of TiO2 , and the effect of distance from nozzle tip to the grounded collector (gap distance). The result of the lower concentration of, the smaller the diameter of nanofiber is. Increasing the gap distance will affect nanofibers diameter.