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

The experiment was carried out in the green house of botanical garden belong to Department of Biology/College of Education for Pure Science- Ibn–al- Haitham/University of Baghdad, for the growth season 2015 using plastic pots. The experiment aimed to study the effect of two concentrations of sodium chloride (50, 100) mM.L-1 in addition to the control and four concentrations of kinetin (25, 50, 75, 100) mg.L-1 in addition to the control and the influence of application and non application of fertilizlizer NPKZn in the level 160 kg.h1- and their interactions on some growth parameters (fresh weight for both root and vegetative part, dry weight for leaves , value of secondary productivity, biomass duration for vegetative part and dry weight f

The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

Background: Nicotine is the foremost chemical constituent responsible for addiction in tobacco products, in the non-ionized condition can be easily absorbed via epithelial tissue of the lung, the mouth, the nose  and across the skin

Objective:The study examines the harmful effect of   the nicotine which is an important component of cigarette in vitro.

Type of the study: Cross-sectional study.

Methods: Examines the harmful effect of   the nicotine which is an important component of cigarette in vitro by using two types of lung cancer cell lines (H460 TP53+/+, H441 TP53-/-).

 In order to study the kinetic of human erythrocytes catalase a well –known enzyme uses H2O2 as substrate as well as hydrogen acceptors, in non smokers and smoker individuals. Anthranilic acid and p-Amino Benzoic Acid (PABA) were used to study their effect on the enzyme. The kinetic study confirmed that anthranilic is a non-competitive inhibitor with Km values of 0.95 and 1.0 for non smokers and smokers respectively (PABA) was found to be a competitive  inhibitor with Vmax  values of 8.0 and 8.9 for nonsmoker and smoker respectively  

    Different percents(1.0,2.5,5.0 and 10)wt%of MgO powders were added to ZnO powder to study their effects on the physical properties of ZnO.Density, porpsity and water absorption of ZnO were decreased as MgO weigth percentage content increased. The values of vickers hardneess have double values especially at 1.0 wt % of MgO.

The settlement rate and pore water pressure dissipation rate are mainly controlled by the permeability of soil. Both laboratory and field tests show that the permeability is varied during the loading and consolidation process. It is known that consolidation process is accompanied by decrease in void ratio which leads to decrease in the coefficient of permeability. The importance of the decrease of the coefficient of permeability on the time rate of settlement and pore water pressure needs to be investigated.
This paper takes into account the change in coefficient of permeability during consolidation and studies its effect on consolidation characteristics of a clay layer. The finite element method is used in the analysis and the packag

Integrated project delivery is collaboratively applying the skills and knowledge of all participants to optimize the project's results, increase owner value, decrease waste, and maximize efficiency during the design, fabrication, and construction processes. This study aims to determine IPD criteria positively impacting value engineering. To do this, the study has considered 9 main criteria according to PMP classification that already covers all project phases and 183 sub-criteria obtained from theoretical study and expert interviews (fieldwork). In this study, the SPSS (V26) program was used to analyze the main criteria and sub-criteria priorities from top to bottom according to their values of the Relative Importance In

Frequency equations for rectangular plate model with and without the thermoelastic effect for the cases are: all edges are simply supported, all edges are clamped and two opposite edges are clamped others are simply supported.   These were obtained through direct method for simply supported ends using Hamilton’s principle with minimizing Ritz method to total energy (strain and kinetic) for the rest of the boundary conditions. The effect of restraining edges on the frequency and mode shape has been considered. Distributions temperatures have been considered as a uniform temperature the effect of developed thermal stresses due to restrictions of ends conditions on vibration characteristics   of a plate with different

Osteoarthritis (OA) is the most common degenerative joint disorder that ultimately results in the progressive destruction of articular cartilage. The occurrence of knee osteoarthritis (OA) increases with obesity and is more common in women compared with men. Thirty patients (20 females, 10 males) clinically diagnosed with knee OA admitted to Baghdad teaching hospital between January 2015-June 2015. Patients between 35-70 year of age and 30 healthy subject (20 females, 10 males) ages matched. The results showed that increased body mass index (BMI) is a well-recognized risk factor for knee osteoarthritis, and the effect of obesity is a stronger predictor of developing knee OA symptoms in women than men. There was also a significant diffe