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

The study was conducted in the poultry field, College of Agriculture, Al-Muthanna University from 1/3/2018 to 6/4/2018 to determine the effect of commercial Ascomax powder produced from seaweed (Ascophyllum nodocum) on some productive performance of broilers. A total of 400, one day, Ross 308 broiler chicks were used for 35 days. The chicks were randomly distributed to 4 treatments, four replicates per treatment (25 chick / replicate). The treatments were as follows: T1: (control treatment), while T2, T3 and T4 added diet by Ascomax powder by 1, 1.5 and 2 g per 1 kg of the basal diet, respectively. The results of the study showed a significant superiority (P <0.05) for the added Ascomax powder treatments compared to the treatment of control

Thin films of Nb2O5 have been successfully deposited using the DC reactive magnetron sputtering technique to manufacture NH3 gas sensors. These films have been annealed at a high temperature of 800°C for one hour. The assessment of the Nb2O5 thin films structural, morphological, and electrical characteristics was carried out using several methods such as X-ray diffraction (XRD), atomic force microscopy (AFM), energy-dispersive X-ray spectroscopy (EDS), Hall effect measurements, and sensitivity assessments. The XRD analysis confirms the polycrystalline composition of the Nb2O5 thin films with a hexagonal crystal structure. Furthermore, the sensitivity, response time, and recovery time of the gas sensor were evaluated for the Nb2O5 thin film

The azo dye brilliant reactive red K-2BP (λmax = 534 nm) is widely used for coloring textiles because of its low-cost and tolerance fastness properties. Wastewaters treatment that contains the dye by conventional ways is usually inadequate due to its resistance to biological and chemical degradation. During this study, the continuous reactor of an advanced oxidation method supported the use of H₂O₂/sunlight, H₂O₂/UV, H₂O₂/TiO₂/sunlight, and H₂O₂/TiO₂/UV for decolorization of brilliant reactive red dye from the effluent. The existence of an optimum pH, H₂O₂ concentration, TiO₂ concentration, and d

An anatomical study was carried out at the College of Agricultural Engineering Sciences, University of Baghdad, in 2017, on lupine crop (Lupinus albus) as a comparison guide of three seed weights of three lupine cultivars viz. ‘Giza-1’, ‘Giza-2’ and ‘Hamburg’. The nested design was used with four replications. The results showed that cultivars had a significant effect on stem anatomical traits. ‘Hamburg’ cultivar recorded the highest stem diameter, cortex thickness and xylem vascular diameter, while cultivar ‘Giza-1’ recorded the lowest values for the same traits as well as the highest collenchyma layer thickness, vascular bundle thickness, and xylem thickness. Cultivar ‘Giza-2’ recorded the lowest vascular b

Tigris River is one of the main important surface water resources in Iraq. This necessitates continuous study of its quality . The present study is concerned with the characteristics and quality of Tigris water passing through in Baghdad city. (eight) samples were collected from the river in the area Grea't City. The study periods were carried over four season, which has been sampled once represent the every season. First sampling 12-11-2012 represent the autumn season The second sampling 20-1-2013 to represent the winter season. The third in 25-3- 2013 to represent the Springer season. The fourth during 29-5-2013 to represent the summer spring season. In order to specify the water quality, a group of physical and chemical analyses have bee

The objective of this study is to estimate the effect of the hydro-ethanolic catechin extract toward blood glucose, lipid profile and liver functions in alloxan diabetic mice. 50 healthy mice (25-30 g) were divided into five groups of ten animals for each. Group A received normal saline as normal control group. To induce diabetes, alloxan (150 mg/kg), intraperitoneal (i.p.) single dose was injected to groups B, C, D and E. Group B represents diabetic control group. Groups C, D and E received ethanolic catechin extract (30 mg/kg and 40 mg/kg) for different periods of 1, 2 and 3 weeks as treated groups. Blood glucose, serum lipids [Total Cholesterol (TC), Triglycerides (TGs) and High Density Lipoproteins (HDL)], asparagine transaminase (AST),