The purpose of the research is to investigate the response of stock prices of companies that issued debt instruments (bonds) listed on the Abu Dhabi Securities Exchange for information content from the Moody's first credit rating announcements for the period 1 January 2005 - 30 May 2017. The study methodology was used to verify the existence of this response by the market and the Market efficiency of the Semi-strong shape.  The research focused on testing the impact of the initial announcement.The research showed that there is an influential information content to announce credit ratings in stock prices, with different responses between negative and positive. It was also found that the industrial sectors sample research separately d

   The chemical additives used to enhance the properties of drilling mud cause damage to humans and the environment. Therefore, it is necessary to search for alternative additives to add them to the drilling mud. Thus, this study investigates the effects of pomegranate peel and grape seed powders as natural waste when added to un-weighted water-based mud. The test includes measurements of the rheological properties and filtration, as well as the alkanity and density of the drilling mud. The results showed a decrease in PH values ​​with an increase in the concentrations of pomegranate peel or grapeseed, and a decrease in mud density with an increase in powders of pomegranate peel and grape seed concentrations that resulted f

      The effect of fiber volume fraction of the carbon fiber on the thermal conductivity of the polymer composite material was studied. Different percentages of carbon fibers were used (5%, 10%, 15%, 20%, and 25%). Specimens were made in two groups for unsaturated polyester as a matrix and carbon fibers, first group has parallel arrangement of fibers and the second group has perpendicular arrangement of fibers on the thermal flow, Lee's disk method was used for testing the specimens. This study showed that the values of the of thermal conductivity of the specimens when the fibers arranged in parallel direction was higher than that when the fibers arranged in the perpendicular direction  

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Background: Alterations in the microhardness and roughness are commonly used to analyze the possible negative effects of bleaching products on restorative materials. This in vitro study evaluated the effect of in-office bleaching (SDI pola office +) on the surface roughness and micro-hardness of four newly developed composite materials (Z350XT –nano-filled, Z250XT-nano-hybrid, Z250-mico-hybrid and Silorane-silorane based). Materials and methods: Eighty circular samples with A3 shading were prepared by using Teflon mold 2mm thickness and 10mm in diameter. 20 samples for each material, 10 samples for base line measurement (surface roughness by using portable profillometer, and micro-hardness by usingDigital Micro Vickers Hardness Test

In this article the conventional "solid-state reaction" method was used to synthesize perovskite Li_0.4Cd_0.6Ba₂Ca₂Cu₃O_10+δ. Four main types of compounds were obtained by physically replacing calcium oxide with cadmium in proportions 0, 0.03, 0.06 and 0.09, the pure Li_0.4Cd_0.6Ba₂Ca₂Cu₃O_10+δ phase, and the phases Li_0.4Cd_0.6Ba₂Ca_1.97Cd_0.03Cu₃O_10+δ

Objectives: The study aims at:
1- Measuring the level of lead in workers’ saliva and blood in the factory.
2- Studying the correlation between the saliva lead level and the infection that caused by microorganisms, isolation and
identification.
3-Studying the influence of high blood lead level on the total white blood cells.
Methodology: This study has been conducted for the period from March 15th, 2010 to May, 20th
, 2010. A total of (60)
saliva and blood samples were collected from workers in batteries industry factory in Baghdad and another (20) samples
were collected as a control group. Lead level had been measured in blood and saliva samples, then microorganisms were
isolated the from the saliva samples.

The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

Islamic banks are distinguished by providing banking activities that are unique in providing them from the rest of the other types of banks, and these activities are a group of banking services provided by the bank to its customers, whether these banking activities are tangible or intangible. At the same time, it is a source of bank profits, as Islamic banks impose a percentage of Islamic Murabaha on those banking activities , However, these banks have developed new services that they provide with the funds of the Central Bank initiative launched at the beginning of (2016) due to the economic conditions that befell the country due to the (financial security) crisis that the country faced in 2014. To put forward initiatives, and a