The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items

It is found that hypersensitive teeth have a larger number and wider patent tubules than those of non-sensitive teeth. Objective: The aim of this study is to compare between the effects of diode laser at different power densities, with and without sodium fluoride on the sealing of exposed dentinal tubules and dentin permeability. Materials and methods: 118 teeth were used. Samples were divided into three major groups. The first consisted of 100 teeth used for permeability test. The second consisted of 16 teeth for measuring external surface temperature elevation while irradiation. The third, in turn, consisted of one pair of teeth observed under SEM for dentine surface morphology analysis. Results: For dentin permeability measurement, th

The current research aims to reveal the impact of the strategy of cooperative integration of fragmented information in the acquisition of physical concepts and science processes among fourth scientific students through the null hypotheses:

1- There is no statistically significant difference at the level of significance (0.05) between the average grades of female students of the experimental group studying physics according to the strategy of cooperative integration of fragmented information and those who follow the traditional method in the test of acquiring physical concepts.

2-There is no statistically significant difference at the level of indication (0.05) between the average grades of female students of the experimen

Mixed ligand of Co and Ni (II) complexes were prepared from [5-(p-nitrophenyl)-4/-phenyl-1,2,4-triazole-3-dithiocarbamato hydrazide](TRZ.DTC) as primary ligand and 2,2'-bipyridyl (bipy) as a co-ligand with metal salts. These complexes were analytically and spectroscopically characterized in solid state by elemental analyses, flame atomic absorption, magnetic susceptibility and molar conductance measurements, as well as by UV–Vis and FTIR spectroscopy. Infrared, ultra violet spectra reveal a bidentate coordination of the two ligands with metal ions 1:1:1 mole ratio. Room temperature magnetic moments and solid reflectance spectra data indicate paramagnetic complexes with five-coordinate square pyramidal geometry for nickel (II) comple

The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management

Results showed high efficiency of the predator Chrysoperla carnea (Stephens) to attack and consume nymphal instars and adults of cabbage aphid, Brevicoryne brassicae (L.).The total average of the nymphal instars consumed by the larval stage of predator were 308.67, 285.9, 198.77, 154.7 for 1st ,2nd ,3rd ,4th nymphal instars respectively .While it was 110,107.9 for apterae and alatae respectively . Also, predation efficiency increases with the progress of the larval instars up to the third (last) which was the most voracious .The 1st instar nymph consumed by the larvae of the predator were 47,80,181.67 nymphs ,with predation rate of 14.71% , 23.75% and 50.13% for 1st ,2nd and 3rd larval instars

The TV plays an active role in building the general culture of the recipients, which calls for emphasizing its contemporary mission in rebuilding the values that support the development and modernization of diverse societies. Such importance is necessary to explore the challenges facing the cultural invasion, The space opening, which had its cultural returns to the societies, produced a space for alternative values and antagonisms in the cultures and traditions of these societies in the midst of a psychological / social conflict behind a clash with the peculiarities of Muslim societies. Cultural Adtha.
From these points of view, and because the universities are an important stage to announce the demands of the advocates of change and

The Wonderful Wizard of Oz and Peter and Wendy present universal ideas that exist in all times, despite being written in the beginning of the 20th century. Among the most significant ones is the concept of “home”. The article discusses the essentiality of the idea of “home” where the identity of an individual shapes, and where one’s spiritual, psychological, and physical being develop. It also studies the attitudes of each protagonist towards the concept of ‘home’ based on their understanding of it and according to their gender differences. The characters in both stories tread on the path of perplexity between leaving their homes and returning to them. Peter’s world is the world of imagination while Doro

 Since there is no market for bond issuance by companies in the Iraqi market and the difficulty of borrowing, companies must resort to proprietary financing to finance their investments. However, in the framework of the literature of financial management, the type of financing used by the company sends signals to investors and therefore reflected on the market value. Therefore, the problem of the study revolves around the variables of the study (Equity financing within the framework the signal theory, price of common stock in the Iraqi market).     

The study aims to verify the impact of the capital increase through the issuance of new stock on the price of