The research discusses one of the most critical issues of corporate finance which is related to asset utilization efficiency. Researchers used internal growth rate as independent variable (Proxy of asset utilization efficiency) and sustainable growth rate-dependent variable (proxy of stockholders wealth). According to these two variables, researchers formulate major hypotheses (There is no significant effect of internal growth rate on sustainable growth rate), as well as two sub-hypotheses, examine the components of major variables. Sample of Iraqi industrial companies which listed in the Iraqi stock exchange selected to test and examine main hypotheses. Result of simple and multiple regressions explain there is a significant effect of i

PVC/Kaolinite composites were prepared by the melt intercalation method. Mechanical properties, thermal properties, flammability and water absorption percentage of prepared samples were tested. Mechanical characteristic such as tensile strength, elongation at break; hardness and impact strength (charpy type) were measured for all samples. It was found that the tensile strength and elongation at break of PVC composites decreased with increasing kaolinite loading. Also, the hardness of the composites increases with increase in filler content .The impact strength of the composites at the beginning increases at lower kaolinite loadings is due to the lack of kaolin adhesion to the matrix. However, at higher kaolin loadings. This severe agglom

the shear strength parameters of the treated and untreated gypsum soil under the effect of four soaking and drying cycles has studied in this paper, moreover examined the effect of wetting and drying cycles on the collapse potential of the soil and comparing between the behavior of the treated and untreated gypsum soil under the effect of the two conditions. Gypsum soil sample brought from Sawa lake in Al Muthana governorate with the content of gypsum 65.5%, the polyurethane polymer (PP) was used with different percentages 3, 6, and 10% to enhance the mechanical properties of gypsum soil, model was prepared to achieve four soaking and drying cycle to the samples before testing, this model consists of an Aluminum plate base with dimensions 7

  The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.

  The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer

Incremental forming is a flexible sheet metal forming process which is performed by utilizing simple tools to locally deform a sheet of metal along a predefined tool path without using of dies. This work presents the single point incremental forming process for producing pyramid geometry and studies the effect of tool geometry, tool diameter, and spindle speed on the residual stresses. The residual stresses were measured by ORIONRKS 6000 test measuring instrument. This instrument was used with four angles of (0º,15º,30º, and 45º) and the average value of residual stresses was determined, the value of the residual stress in the original blanks was (10.626 MPa). The X-ray diffraction technology was used to measure the residual stresses

In this work, nanostructure zinc sulfide (ZnS) thin films at temperature of substrate 450 oC and thickness (120) nm have been produced by chemical spray pyrolysis method. The X-Ray Diffraction (XRD) measurements of the film showed that they have a polycrystalline structure and possessed a hexagonal phase with strong crystalline orientation of (103). The grain size was measured using scanning electron microscope (SEM) which was approximately equal to 80 nm. The linear optical measurements showed that ZnS nanostructure has direct energy gap. Nonlinear optical properties experiments were performed using Q-switched 532 nm Nd:YAG laser Z-scan system. The nonlinear refractive index (n2) and nonlinear absorption coefficient (β) estimated for Z

There are many animal models for polycystic ovary (PCO); using exogenous testosterone enanthate is one of the methods of induction of these models. However, induction of insulin resistance should also be studied in the modeling technics. Therefore, the present study aims to investigate the expression of insulin receptor substrate (Irs)-2 mRNA in the liver tissue of rat PCO model. Nineteen Wistar rats were divided into three groups; (1) PCO modeling group (N =7) received daily 1.0 mg/100g testosterone enanthate solved in olive oil along with free access dextrose water 5%, (2) vehicle group (N =6), which handled like the PCO group, but did not receive testosterone enanthate, (3) control group (N =6) with standard care. Al

The research aims at demonstrating the role of the formulation of the green strategy in adopting the areas of the green strategy at the level of jobs in the municipal institutions in the province of Babylon, specifically the Directorate of the municipality of Hilla. The most important areas related to the green strategy were highlighted directly or indirectly, after the indicators of environmental damage emerged from the actions of companies and institutions. The research included a sample size of 222 individual of municipal institutions with different job titles and specializations between the technical and administrative and different levels of academic achievement within the institutions within the Ministry of Construction, Ho