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 response of the combustor’s liner to the air-flow that passes through it is the key reason for the combustion chambers noise, hence the instabilities of those chambers that decreases the mechanical efficiency of such sections, by increased its mechanical vibrations, which increases the failure rate created during originating of the cracks spreading by the shakes producing by the series of high-level frequencies. Accordingly, any work debating the impact of the context of liners in the combustion chamber can provide grasping for the combustion noise generated by the undesirable vibrations, and benefits the industrial firms to design an ideal production procedure which increases the lifespan of the combustor. The goal of this wo

The compounding of polyvinyl chloride (PVC) with two types of fillers and some additives were studied for the manufacturing of acid resistant tile. Various concentrations of two types of fillers namely; calcium carbonate and recycled glass powder were used along with different additives generally categorized as plasticizers, stabilizers, and lubricants were mixed in the standard concentration unit parts per hundred resins (phr) with the PVC as base polymer. The effects of filler materials on acid resistant towered different acids like sulphuric, nitric and hydrochloric at different concentration were studied. Samples which passed the test were further checked for dielectric strength and mechanical properties. It was found that the recycl

 In this work polymeric composites were done from unsaturated polyester as a matrix reinforced with glass fiber type (E-glass) with two different volume fraction 20% & 40%. Fatigue tests showed that the number of fatigue cycles to failure limit for samples reinforced with uniform (woven Roving 0-90°) E-glass fiber and random (continuous fibers) with volume fraction 40% more than that for the same samples with volume fraction 20%. Also the fatigue results showed that the uniform samples failed with fatigue cycles more than that of random.

The physical, the thermal and the mechanical properties of Nano-composites, that consisted of Polyprime EP epoxy that reinforced by multi-walled carbon nanotubes (MWCNTs), have been studied. Various loading ratios, 0.1, 0.5, and 1 wt. %of MWCNT shave been infused into epoxy by a magnetic stirrer and then the hardener mixed with the mthat supplied with the epoxy. All sample shave been cutting using CNC machine. Tensile test, three-point bending, hardness tests, lee's disk, differential scanning calorimetry, water absorption and dielectric and electrical conductivity test were utilized on unfilled, MWCNT-filled epoxy to identify the loading effect on the properties of materials. Scanning electron microscopy (SEM) was used to determine the

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

The research was performed in order to investigate the prevalence of Eimeria spp in buffalo. Coccidiosis, is a common livestock disease include water buffaloes and nothing is known about the most pathogenic species of Eimeria. Since the highest prevalence of oocyst shedding and incidence of disease occurs in buffalo calves less than one year of age. The omnipresent occurrence and negative effects of the infection on health and buffalo growth output are taken into account. Therefore, both farmers and veterinarians should pay greater attention to infections with Eimeria spp. And there is little analysis of data reported in Iraq and the world regarding Eimeria infection in river buffalo spp.

BACKGROUND: Mental health problems are reflected and linked to human behavior in many aspects. Medical students are susceptible to a wide variety of events that compromise their mental well-being, social life as well as their academic achievements. AIM: This study aimed to find the impact of social support on medical students’ behavior in Iraq via assessing their depression, anxiety, and stress status. METHODS: A cross-sectional online survey-based study targeted all medical students in Iraq. The employed questionnaires covered mental health status of participants by evaluating their perceptions of depression, anxiety, and stress using. Data were analyzed using the Statistical Analysis System. RESULTS: The study revealed a signifi

In this work a hybrid composite materials were prepared containing matrix of polymer (polyethylene PE) reinforced by different reinforcing materials (Alumina powder + Carbon black powder CB + Silica powder). The hybrid composite materials prepared are: • H1 = PE + Al2O3 + CB • H2 = PE + CB + SiO2 • H3 = PE + Al2O3 + CB + SiO2 All samples related to electrical tests were prepared by injection molding process. Mechanical tests include compression with different temperatures and different chemical solutions at different immersion times The mechanical experimentations results were in favour of the samples (H3) with an obvious weakness of the samples (H1) and a decrease of these properties with a rise in temperature and the increasing