In this research, the effect of adding two different types of reinforcing particles was investigated, which included: nano-zirconia (nano-ZrO₂) particles and micro-lignin particles that were added with different volume fractions of 0.5%, 1%, 1.5% and 2% on the mechanical properties of polymer composite materials. They were prepared in this research, as a complete prosthesis and partial denture base materials was prepared, by using cold cure poly methyl methacrylate (PMMA) resin matrix. The composite specimens in this research consist of two groups according to the types of reinforced particles, were prepared by using casting methods, type (Hand Lay-Up) method. The first group consists of PMMA resin reinforced by (nano-ZrO

The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient  of Iraqi financial reporting requirements of segmental information affect<

A biostimulant is any microorganism or substance used to enhance the efficiency of nutrition, tolerance to abiotic stress and/or quality traits of crops, depending on its contents from nutrients. Plant biostimulants like honey bee (HB) and silymarin (Sm) are a strategic trend for managing stressed crops by promoting nutritional and hormonal balance, regulating osmotic protectors, antioxidants, and genetic potential, reflecting plant growth and productivity. We applied diluted honey bee (HB) and silymarin-enriched honey bee (HB- Sm) as foliar nourishment to investigate their improving influences on growth, yield, nutritional and hormonal balance, various osmoprotectant levels, different components of antioxidant system, and genetic p

Various visual media are becoming an increasingly important and active instrument of communication. This fact has led some political parties and leading personalities in Iraq to make use of them as an accepted forum for the discussion of public affairs usually in a manner that conforms to their declared policy. They have to draw as much popular support as they could for the causes which they fight for. As a result, a state of great confusion has been created from the contradictory statements made by the contending parties and gave left grave consequences on all types of the audience receiving them. The problem of the study can be summarized in one major question: What is the opinions of the audience as regards the statements made by the

The current research aims to recognize the exploratory and confirmatory factorial structure of the test-wiseness scale on a sample of Hama University students, using the descriptive method. Thus, the sample consists of (472) male and female students from the faculties of the University of Hama. Besides, Abu Hashem’s 50 item test-wiseness scale (2008) has been used. The validity and reliability of the items of the scale have also been verified, and six items have been deleted accordingly. The results of the exploratory factor analysis of the first degree have shown the presence of the following five acceptable factors: (exam preparation, test time management, question paper handling, answer sheet handling, and revision).  Moreover,

The expenditures of the general budget, in its operational and investment divisions, are a basic factor in the economic and social growth of any country, and its impact on various economic activities such as income, employees , and the standard of living of members of society. This was based on a basic premise: Does increasing or decreasing investment expenditures have an effect on increasing or decreasing the tax proceeds, What is the level of relationship between them? and to achieve the goal of the research, an inductive and analytical method was chosen to measure the impact of the investment budget expenditures on the tax outcome quantitatively using the financial data obtained from The General Authority for Taxes, Ministry of Financ

Cuneiform texts are the most important sources for our knowledge of ancient history and in all political, economic, social and religious fields, as the ancients left us thousands of these texts, which were found through excavations, and hundreds of these texts were stolen and smuggled out of Iraq, and some of these texts were returned after the Jordanian government confiscated them and returned them to the Iraqi Museum. Most of these cuneiform texts were economic texts. In this research, a group of these confiscated cuneiform texts was studied (their number was six texts bearing the following museum numbers, respectively (160609 - 160103 - 160290 - 160102 - 206650 - 206637) dating back to the time of the king of the Larsa dynasty, Rim-Sin (

In the present work, the pollutants of the municipal wastewater are reduced using Chlorella vulgaris microalgae. The pollutants that were treated are: Total organic carbon (TOC), Chemical oxygen demand (COD), Nitrate (NO₃), and Phosphate (PO₄). Firstly, the treatment was achieved at atmospheric conditions (Temperature = 25^oC), pH 7 with time (1 – 48 h). To study the effect of other microorganisms on the reduction of pollutants, sterilized wastewater and unsterilized wastewater were used for two types of packing (cylindrical plastic and cubic polystyrene) as well as algae's broth (without packing), where the microalgae are grown on the packing then transported to the wastewater for treatment. Th