The research aims to determine the required rate of return according to the Fama and French five-factor model, after strengthening it by adding the indebtedness factor to build the Fama and French six-factor model FF6M-DLE. The effect of the indebtedness factor on the company's profitability and the real value of the ordinary shares calculated according to the (equivalent ascertainment) model and its suitability with the company's situation, and an analysis of the fluctuation between the market value and the real value of the ordinary stocks.
Fabric design is one of the arts in which humans participate functionally and aesthetically. Researching its design aspects is an important goal, especially after taking technical developments to cover many of its fields. Modern designs emphasize the importance of preparing designs and implementing them according to the child’s ability, inclinations and desires (mental, psychological and emotional). ), as the child is the real focus of the design idea, and the designer has paid most of his attention to the requirements and needs of this stage (childhood stage) because of its importance in the life of society, as he focused his attention on implementing designs that could achieve stability and stability in the child’s psyche through s
... Show MoreThe research gained its importance from the importance of technical reserves in the insurance activity and its impact on the result of the activity of insurance companies and their financial position and thus reflected on the insurance prices as the technical reserves are one of the most important and most valuable budget items usually, as well as that the insurance activity has a role in maintaining economic development where some countries develop laws and instructions for the formation of those reserves binding application to insurance companies and the fact that the financial statements in general are of interest to shareholders, banks, the General Tax Authority and other beneficiaries In the insurance activity as policyholders and t
... Show MoreCytokines are polypeptides with several functions that are produced by a variety of bodily cells. They are clinically significant for illness diagnosis, treatment, and prevention. Interleukin-6 (IL-6) and tumor necrosis factor-alpha (TNF-α) are the most important cytokines for cell division and proliferation. Vascular endothelial growth factor (VEGF) is produced in excess in mesenchymal, epithelial, and especially in tumor cells. In this study the serum levels of IL-6, TNF-α and VEGF were detected for 41 colorectal cancer patients and 41 healthy control group at Nanakaly Hospital by comparing their serum concentrations for patients paining from colorectal carcinoma (CRC) with those of the control subjects. The result shows a s
... Show MoreBackground: Anti-RA33 antibodies and anti-CCP antibodies are highly specific markers for rheumatoid arthritis (RA), but are not detectable in all RA patients.
Anti-RA33 antibodies are directed to the heterogeneous nuclear ribonucleoprotein A2 (hnRNP-A2),while anti-CCP antibodies are directed to modified epitope on proteins that undergo conversion of amino acid arginine to citrullin by citrullination.
Objectives: The aim of this study was to show the correlation between anti-RA33 antibodies, anti-CCP antibodies and rheumatoid factor (RF) in terms of sensitivity and specificity for the diagnosis of rheumatoid arthritis in Iraqi patients.
Subjects and methods: This s
... Show MoreBackground: Factor V Leiden mutation is the most common cause of hereditary thrombophilia . this mutation was found to be highly prevalent in the Eastern Mediterranean region , with recently reported prevalence of 3% in random Iraqi blood donors.
Aim of study: to document the case reports of factor V leiden in association with venous thrombosis in Iraqi patients.
Sub. & Methods: Six patients with Doppler confirmed Deep Venous thrombosis attending the Medical City Hospital were evaluated haemostatically and by PCR for the presence of factor Vleiden mutation. The patients had ages ranging between 22-60 years , and included 5 females and one male.
Results: Four were found to be heterozygous, while two were homozygous for this m
The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi
... Show MoreStates seek to regulate their economic and financial life to ensure their survival and their continued performance of the tasks entrusted to them in the organization of public facilities and ensure their progress in order to ensure their provision in the provision of public services to their peoples. These countries may follow new economic policies that were not addressed in advance, including the policy of privatization, To put the constitutional and legal provisions governing this economic policy in contradiction to the principles of legality and legitimacy is in the performance of its work, so the search has revealed the rule of privatization as an economic policy in the Iraqi legislation compared to the French legislation for the pur
... Show MoreAbstract
This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of an
... Show MoreThe main objective of this paper is present a novel method to choice a certain wind turbine for a specific site by using normalized power and capacity factor curves. The site matching is based on identifying the optimum turbine rotation speed parameters from turbine performance index (TPI) curve, which is obtained from the higher values of normalized power and capacity factor curves. Wind Turbine Performance Index a new ranking parameter, is defined to optimally match turbines to wind site. The relations (plots) of normalized power, capacity factor, and turbine performance index versus normalized rated wind speed are drawn for a known value of Weibull shape parameter of a site, thus a superior method is used for Weibull parameters estima
... Show More