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 was conducted at the fields of the Dept. of Horticulture and Garden Engineering, College of the Agricultural Engineering Sciences, Jadriyah in the fall season of 2020-2021 aiming to culture the coral lettuce with green and red leaves under the hydroponics system using the modified nutrient solution film NFT and study the effect of aqueous extracts of alfalfa and berseem sprouted seeds on the quantitative and qualitative yield of the lettuce crop. The research was conducted as an experiment of split plots within the Randomized Complete Block Design (RCBD) of three replicates. The seedlings of the green coral lettuce, Locarno RZ, and red coral lettuce, Locarno RZ, symbolized by A and B respectively, were transferred to the c

This study aimed at analyzing and studying the strategic and geopolitical importance of the Sahel region, which increased the regional competition for the resources of the region, especially the energy resources that have been and continue to be one of the axes of conflict and competition between these forces.
The researcher tried to review the competition between the international force, France, the United States of America, China, Algeria and Libya, and the African coast. We note that there is a positive correlation between the severity of the conflict and the intensity of the competition of the major powers to control the countries of the region and the extent of political and economic stability These countries are directly affecte

The developments and transformations taking place in the era and the growth of knowledge economies and communication technology led this development to compel higher education institutions in Iraq to reconsider their objectives to keep pace with development. And one of the most important tools of development was the application of e-learning standards and its long-term impact on the performance of the educational institution. Performance auditing plays an important role in verifying the extent to which these institutions have implemented their activities and programs that auditing performance by adopting e-learning standards helps the institutions’ management by providing appropriate information on the extent to which they achieve thei

The research has designed for studying the relationship between manufacturing strategy and its flexibility under the flexible manufacturing system with their reflection on the competitive environmental performance of the firm. To interpret and tackle the problem, a hypothesis has formulated stating that “ the competitive performance of a firm is interpreted by the manufacturing strategy and flexibility which are derived from the firm and its business  strategies under the flexible manufacturing system”. Related literatures with their theoretical dissertations, which enhanced the thoughtful content, have analyzed. An illustrative case study on the flexible manufacturing system at Toyota Motors Corporation working at the g

A computational investigation is carried out in the field of charged particle optics with the aid of the numerical analysis methods. The work is concerned with the design of symmetrical double pole piece magnetic lens.  The axial magnetic flux density distribution is determined by using exponential model, from which the paraxial-ray equation is solved to obtain the trajectory of particles that satisfy the suggested exponential model.  From the knowledge of the first and second derivatives of axial potential distribution, the optical properties such as the focal length and aberration coefficients (radial distortion coefficient and spiral distortion coefficient) are determined.  Finally, the pole piece profiles capable of pr

This study is unique in this field. It represents a mix of three branches of technology: photometry, spectroscopy, and image processing. The work treats the image by treating each pixel in the image based on its color, where the color means a specific wavelength on the RGB line; therefore, any image will have many wavelengths from all its pixels. The results of the study are specific and identify the elements on the nucleus’s surface of a comet, not only the details but also their mapping on the nucleus. The work considered 12 elements in two comets (Temple 1 and 67P/Churyumoy-Gerasimenko). The elements have strong emission lines in the visible range, which were recognized by our MATLAB program in the treatment of the image. The percen

This study was conducted to investigate the effect of feeding diets containing different levels of parsley on the hematological traits of local Iraqi geese. A total of twenty-four local geese, one year old, were used in this experiment. The birds were allocated into four treatment groups, consisting of six geese each. Treatment groups were: control diet (C) (free from parsley); T1: control diet + 80 g/d parsley; T2: control diet + 160 g/d parsley; and T3: control diet + 240 g/d parsley. At the end of the experiment, blood samples were obtained from all geese from the brachial vein by venipuncture. Hematological traits included in this study were red blood cells count (RBC), hemoglobin concentration (Hb), packed cell volume (PCV), mean cell

Abstract- Plasma parameters in a planar dc-sputtering discharge in argon were measured by cylindrical electrostatic probe (Langmuir probe).Electron density, electron temperature, floating potential, and space potential were monitored as a function of working discharge pressure. Electrostatic probe and supporting circuit were described and used to plot the current – voltage characteristics. Plasma properties were inferred from the current-voltage characteristics of a single probe positioned at the inter-cathode space. Typical values are in the range of (10-16 -10-17) m-3 and (2.93 – 5.3) eV for the electron density and the electron temperature respectively.