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 effect of UV-light on the tensile properties of pure PC has been studied. It was shown that irradiation of PC undergo a drop in the tensile properties of 30 hour of exposure. The results of irradiated samples shows that the addition of ZnO and TiO2 with different percentages (0.5, 1, 1.5 %) will reduce the Young modulus and ultimate stress of PC/ZnO ,PC/ TiO2 composites

Newcastle Disease is one of the most important disease world wide distributions which invade the flock in different age resulting in large economic losses. This study aimed to evaluate the effect of treatment with 4 different concentrations (0.25, 0.5, 1.0 and 2.0 %) of Sodium deoxycholate (SDC) on the vaccinal virus (La Sota) using inoculation in the fragments of Chorioallantoic membrane. The treatment with each of the above 4 concentrations of SDC resulted in an increase in the Hemagglutination titer (HA) of the virus (28, 29.6, 211.6, 214.6) respectively as compared to the HA titer value for the untreated virus (26.6). No significant differences were noticed among all concentrations with regard to their effect on the HA titer, except

Background and objectives: This study aimed at testing the effect of plastic sleeve or barrier, used to cover the guide of the light cure unit to prevent cross-infection, on the shear bond strength and site of bond failure of stainless steel and ceramic orthodontic brackets. Materials and methods: Forty orthodontic brackets; twenty stainless steel and twenty ceramic brackets bonded to forty extracted human maxillary first premolars using light cure adhesive cured with and without the use of a protective plastic barrier on the guide. Comparing the effect of this barrier on the shear bond strength and adhesive remnant index was performed using an independent t-test and Chi-square test. Results: The protective barrier had decreased the shear b

Objective: preparing educational units for the magnet poles strategy in learning the spiking skill in volleyball, and identifying the effect of the magnet poles strategy in learning the spiking skill in volleyball for female students.Research methodology: The experimental design with two equal experimental and control groups with tight control was also adopted in the pre- and post-tests. The boundaries of this research community are represented by fourth-grade middle school students at Basra Girls' Middle School (2024-2025), whose total number is (90) students, distributed by nature into 4 sections. Sections (A-B) were determined by lottery, so that Section (A) represents the experimental group and Section (B) represents the control

Background: Impression materials, impression trays, and poured stone cast have been said to be the main source of cross infection between patients and dentists. However, it was observed that disinfection of the impression is not performed systematically in routine dental practice. Disinfection of alginates either by immersion or spray technique was found to cause dimensional inaccuracies, although with proper disinfection of alginates there were small dimensional changes. A variety of fluoride releasing products designed for topical use is currently available. Following their use, varied amount of fluoride is systemically absorbed depending on the fluoride concentration and the manner of its use. The objective of this study was to evaluate

Sn effect on the phase transformation behavior, microstructure, and micro hardness of equiatomic Ni-Ti shape memory alloy was studied. NiTi and NiTiSn alloys were produced using vacuum induction melting process with alloys composition (50% at. Ni, 50% at.Ti) and (Ni 48% at., Ti 50% at., Sn 2% at.). The characteristics of both alloys were investigated by utilizing Differential Scanning Calorimetry, X- ray Diffraction Analysis, Scanning Electron Microscope, optical microscope and vicker's micro hardness test. The results showed that adding Sn element leads to decrease the phase transformation temperatures evidently. Both alloy samples contain NiTi matrix phase and Ti₂Ni secondary phase, but the Ti₂Ni phase content dec

This experiment was performed to investigate the effect of dietary supplementation with flax seed on the egg quality of laying quail. A total of 320 Japanese quail (Coturnix coturnix japonica) wk old were allocated to 4 treatment groups with 4 replicates containing 20 quail each. Birds were fed a commercial diet containing 0% (C), 2% (T1), 4% (T2), or 6% (T3) flax seed. Birds received water and diet ad libitum during the total period of the experiment. Egg quality characteristics were monitored over 3 consecutive 21-day periods. Egg quality criteria involved in this experiment involved egg weight, yolk diameter, yolk height, yolk weight, albumen height, albumen weight, shell weight, shell thickness, Haugh unit, albumen percentage, yolk perc

loaded reinforced concrete circular short columns. An experimental investigation into the behavior
of 24 short reinforced concrete columns with and without steel fibers was carried out. The columns
had a circular section (200 mm diameter and 900 mm long). Test variables include concrete
strength, spacing of spiral reinforcement, and inclusion of steel fibers. The axial stress and axial
strains were obtained and used to evaluate the effects of the presence of steel fibers. It was found
that the addition of steel fibers slightly improves the load carrying capacity of the tested columns
whereas it significantly enhances the ductility of these specimens. Test results also indicated that for
the same confinement parameter

Global warming and environmental damage have become major problems. The production of Portland cement releases large quantities of gas, which cause pollution to the atmosphere. This problem can be solved via the use of sustainable materials, such as glass powder. This study investigates the effect of partial replacement of cement with sustainable glass powder at various percentages (0, 15, 20, and 25%) by weight of cement on some mechanical properties (compressive strength, flexural strength, absorption, and dry density) of Reactive Powder Concrete (RPC) containing a percentage of Polypropylene fibers (PRPC) of 1% by weight. Furthermore, steam curing was performed for 5 hours at 90oC after hardening the sample directly. The RPC was