It has aimed by this research at presenting new interpretations to diversification phenomenon and its possible effects on firm value. These interpretations are culminated by the disclosure of the distinct role of resource-based view in the study of relationship between diversification strategy and firm value. The study has conducted on a sample consisted of the largest American companies listed in Fortune 500 along with seven years period
(2005-2011). This first local attempt, which has based on panel dat--a analysis for interpreting an expected variance of firm value due to diversification strategy, may helps with a clear vision to solve the contradiction and confusion surrounded the true linkages between t

Economic performance is one of the most important indicators of economic activity and with the performance of the economy progress varied sources of output and increase economic growth rates and per capita national income, and to recover the business environment and increase investment rates and rising effectiveness of the financial and monetary institutions and credit market. Which leads to increased employment rates and reducing unemployment rates and the elimination of many of the social problems and improve the average per capita income as well as improve the level of national income.

The input / output tables is a technique mathematical indicates economic performance

     The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

Cyclophosphamide is chemotherapeutic agent that utilized for the treatment of different malignancies; however its’ used associated with numerous adverse effects. Vitamin B2 and vitamin B12 suggested having myeloprotective effect. This work is designed to investigate the myeloprotective effect of both vitamins against cyclophosphamide induced myelosuppression. One hundred adult rats of both sexes were used in this study. The animals were randomly enrolled into ten groups of 10 rats each. Group I: Control group. Group II: Cyclophosphamide-treated. Group III and Group IV Orally-administered vitamin B2 (10, and 40 mg/kg/day), respectively alone for 7 days. Group V:

BACKGROUND: Clavicle fractures are common injuries in young active individuals, the mid third of the clavicle is most commonly fractured part(80% of clavicle fracture) OBJECTIVE: To compare the outcomes of operative and non operative management of displaced and or comminuted closed fracture of the mid third of clavicle in young adults PATIENTS AND METHODS: This prospective observational study of 24 patients of fracture of the mid third of the clavicle was conducted in Alkindy teaching hospital from July 2015 to January 2017 and divided into two groups; one managed by operative treatment with plate and screws and the other by non operative sling immobilization after taking the consent and the patients were seen at 2, 4, 6 weeks,3, 6, and 9 m

This research aims at identifying the system of applying the QRcode system for acquisition of chemistry by first class female students studying at intermediate schools knowledge and its effect on creative thinking. The research sample consisted of (63) female students in one of the intermediate schools in Baghdad/Iraq using two equivalents experimental and control groups. The scientific context used was based on the chemistry text book related to the periodic table, (Metals) for the first group of students and Alkaline metals,Nonmetals, Metalloides) for the second group. The research methodology employed consisted of the followings :Measuring students acquisition using (35) issues. The results were verified for their face validity and obtai

The business process re-engineering is one of the popular concepts at this time because its provide a radical solution for the problems that companies faces. This method appeared because the changes of competition and costumers 'desires at the two last decades. The markets become wider because of the globalization so the companies must change its way to stay a life.

        The research aim is to concentrate on the  BPR  because it's a  philosophy aims to re-organize the company's business process to achieve the competitive advantage, the research also aims to a plicate  the BPR using cost management technique  in the State Company of Vegetable Oils Industry.

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Background:Open reduction and internal fixation (ORIF) of using miniplates and screws is the treatment of choice of mandibular fractures. It is important to know both: the region where the bone providesafirm anchorage, andthe topography of the dental apices and inferior alveolar nerve to avoiddamaging them when inserting the screw. The aim of this study is to determine the thickness of buccal cortical plate and that of buccal bone at the parasymphysis and mandibular body, thereby determining the area that provide afirm anchorage and the maximum length of mono-cortical screws that can be safely placed in these regions without injuring the tooth roots or mandibular nerve. Materials and Methods:The sample of the present study was 110 Iraqi sub