Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li

Concentrations of P137PCs were measured in 40 samples that have been selected from the surface soil in cities of Ramadi, Fallujah, Heet and surrounding areas. The activity of P137PCs in seven dust storms that hit the area western of city of Ramadi within the period 1/3/2013-1/10/2013 was measured also. The concentration in soil ranges between (below detection level-14.5) Bq.kgP-1P, while it ranges between (7.5-8.8) Bq/kg in the dust storms. The dose due to exposure to the cesium in surface soil was estimated to be ranged between (0.4-7.7) *10P-2P mSv.yP-1P while the effective doses due to inhalation of resuspended P137PCs was about 1.61*10P-8P and the doses caused by inhalation of P137PCs in dust storms is ranging between (8.13-9.54)*10P

A field study investigated the degree of need for managers working in the directories of education to develop their skills for the exercise of administrative empowerment, and it adopted the descriptive analytical approach. The research community, was determined which consisted of 126 principals, and the sample was selected with arte of randomly Statistics and by (100%) of the research community, as the number of respondents was (126) of managers working in the directories of education. A questionnaire was built which included 40 items distributed among the fields of study. Researchers verified its validity and reliability. The research data were analyzed using software (SPSS), the questionnaire was applied in the second semester of the a

A common field development task is the object of the present research by specifying the best location of new horizontal re-entry wells within AB unit of South Rumaila Oil Field. One of the key parameters in the success of a new well is the well location in the reservoir, especially when there are several wells are planned to be drilled from the existing wells. This paper demonstrates an application of neural network with reservoir simulation technique as decision tool. A fully trained predictive artificial feed forward neural network (FFNNW) with efficient selection of horizontal re-entry wells location in AB unit has been carried out with maintaining a reasonable accuracy. Sets of available input data were collected from the exploited g

The study aimed to determine the effect of soybean meal on the histological
structure and some functional parameters of the thyroid gland was investigated in
this study. For this purpose, 24 white male rats were divided into four groups each
of six rats, as following (G1): normal control rats, at the prepubertal life stage, were
dissected after 40 days from the weaning (i.e., from Postnatal Day "PND" 21),
(G2): prepubertal rats, were treated with high dose of soybean meal "40% of daily
diet" for 40 days after the weaning, (G3): normal control rats, at the postpubertal
stage, were dissected after 40 days from the puberty (i.e., from PND 60), (G4):
postpubertal rats, were treated with high dose of soybean meal (40%)

The aims of research is to know the effect of using the computer in

teaching physics to the fifth secondary grade on the achievement of the students and their retention of  information .

The sample consists of ( 50 ) students in the fillh secondary grade (scicnti fie  branch  )   in  Nassiriyah   secondary  school   in  Thi-qar governorate in ( 200 I - 2002 ) that chooses as random Iy and divided

to t>vo equivalent groups:control and experimental .

The researcher built the teaching plans of each group . The five lessons choice from curriculum , and desi b'Tl  five computer teaching programs , and final achievement test from multip

• Identifying the visual culture skills of students of the College of Education for Pure Sciences / Ibn Al-Haytham.
• Identifying the statistically significant differences in the visual culture skills of students of the College of Education for Pure Sciences / Ibn Al-Haytham according to the gender variable.

And the descriptive approach was used, due to its relevance to the nature of the research objective.

To verify this, the visual culture skills test consisted of (22) items of the multiple choice type, where the (Koder Richardson 20) equation was applied to calculate the stability of the visual culture skills test. For the skill of writing

Excessive skewness which occurs sometimes in the data is represented as an obstacle against normal distribution. So, recent studies have witnessed activity in studying the skew-normal distribution (SND) that matches the skewness data which is regarded as a special case of the normal distribution with additional skewness parameter (α), which gives more flexibility to the normal distribution. When estimating the parameters of (SND), we face the problem of the non-linear equation and by using the method of Maximum Likelihood estimation (ML) their solutions will be inaccurate and unreliable. To solve this problem, two methods can be used that are: the genetic algorithm (GA) and the iterative reweighting algorithm (IR) based on the M

Objective(s): The present study aims at assessing the prevalence of smoking among health workers in Baghdad Teaching Hospital and to find out the effectiveness of instructional booklet concerning risk of smoking on health workers′ knowledge in hospital.

Methodology: A pre-experimental design study was conducted from 1st of October 2019 to 17th of March 2020. A non-probability sample consists of (500) participant (343 non-smokers and 157 smokers) from (1500) health workers in Baghdad Teaching Hospital, they included the physicians, nurses, pharmacists, physiotherapists, Laboratory Technicians, Medical Assistants. A questionnaire is constructed to evaluate the effectiveness of instructional booklet on health workers’ knowledge