The study aims to measure the impact of reporting on value creation on the earnings quality of the economic unit by presenting and discussing the conceptual aspects of the value creation process through multi-capital and the importance of reporting it in Iraqi private banks in addition to presenting and analyzing the concept of profit quality and its measurement models. Therefore, the checklist prepared for this purpose was used based on previous studies related to the subject in order to determine the level of reporting of the research sample banks by analyzing the content of the annual reports of those banks as well as adopting the Tobin's Q scale to measure the value of the economic unit and then using some statistical models to

Samples of Hg0.15Ag0.85Ba2Ca2Cu3-xAgx O6+δ with x =0.0, 0.05, 0.1 and 0.15 were prepared using the standard solid-state reaction technique. The study used X-ray diffraction XRD analysis and a scanning electron microscope to examine how the partial substitution of silver in superconductors, along with 90 seconds of laser irradiation, affected their structures. The XRD analysis exposed a tetragonal structure for all samples, increasing the lattice constant a by the increasing of x compared to the sample with no silver substance. Also, it was found that changing the concentrations of silver in the samples leads to a change in density ρm and HTP (high-temperature phase). After exposure to laser radiation, there were variances in latti

Hydatiosis is a widespread chronic zoonotic parasitic disease caused by helminthic larval stage of tapeworm Echinococcus granulosus.. In last year's many methods are used to activate and modulate the response of immune system of the host in order to evade the invasion of the parasite. The present investigation was aimed to find out the effect of attenuated protoscolices on the viability of lymphocytes which play very important role in the immune response against many parasites and the reflect of this attenuation on hydatid cyst protoscolices infectivity in vivo. Four groups of white male BALB/c mice were experimentally infected with helium-neon laser attenuated protoscolices that exposed to helium –neon laser for (10,30,50,100) minutes re

Objectives: The purpose of this in vitro study was to compare the effect of adding a poloxamer surfactant to the irrigant solutions on its cleaning efficiency. Design: In this study the roots of extracted permanent premolar teeth were used and evaluated by using Scanning Electronic Microscopy (SEM). Materials and Method: 72 human single tooth of permanent premolar (8 for each group) were used in this in vitro study. Roots after sectioning at cervical area to get 15 mm were embedded in a plastic container filled with impression silicon, then instrumented with ProTaper rotary instruments till size F4. Each group (8 root) were irrigated with one of the nine solutions used in study: three concentrations of NaOH [5% (A1), 2.5%(A2), 0.5%(A3)], th

Background: Improved glucose level control with insulin injections have allowed for the diabetic population to live longer and healthier lives. Unfortunately diabetes remains a worldwide epidemic disease with multiple health implications. Specifically, its effects upon fracture healing are compromised in diabetics with as high as 87% recovery delay relative to “healthy” counterparts. Current medical treatments for bone injuries have been largely focused on replacing the lost bone with allogenic or autogenous bone grafts, beta-tricalcium phosphate (β -TCP), a ceramic alloplast, has interconnected system of micropores, has been widely used as a biologically safe osteoconductive bone substitute. The aim of this study was histol

The compounding of polyvinyl chloride (PVC) with two types of fillers and some additives were studied for the manufacturing of acid resistant tile. Various concentrations of two types of fillers namely; calcium carbonate and recycled glass powder were used along with different additives generally categorized as plasticizers, stabilizers, and lubricants were mixed in the standard concentration unit parts per hundred resins (phr) with the PVC as base polymer. The effects of filler materials on acid resistant towered different acids like sulphuric, nitric and hydrochloric at different concentration were studied. Samples which passed the test were further checked for dielectric strength and mechanical properties. It was found that the recycl

Background: elastomeric impression materials are indicated when a high degree of accuracy is required, due to their excellent properties like details reproduction, dimensional stability and tear strength but with main two disadvantages those are their hydrophilicity as well as the absence of antibacterial activity. This study aimed to evaluate the effect of incorporation of 0.5% wt Ag-Zn zeolite into condensation silicone through the following tests; setting time, dimensional stability, reproduction of details, wettability, and hardness . Materials and methods: one hundred specimens were constructed of condensation silicone, divided into two groups for the first 50 specimens one0.5% by wt Ag -Zn zeolite was added, keeping the other fifty sp