The research discusses one of the most critical issues of corporate finance which is related to asset utilization efficiency. Researchers used internal growth rate as independent variable (Proxy of asset utilization efficiency) and sustainable growth rate-dependent variable (proxy of stockholders wealth). According to these two variables, researchers formulate major hypotheses (There is no significant effect of internal growth rate on sustainable growth rate), as well as two sub-hypotheses, examine the components of major variables. Sample of Iraqi industrial companies which listed in the Iraqi stock exchange selected to test and examine main hypotheses. Result of simple and multiple regressions explain there is a significant effect of i

       Six transition metal complexes of Cr (III), Mn(II), Co(II), Ni(II), Cu(II), and Zn(II) were prepared using 1,2-bis -(4-Amino-2,3-dimethyl-1- phenyl-pyrazolinyl)-diimino ethane(L) as ligand.  These complexes were characterized by elemental analysis, magnetic susceptibility, UV/VIS and FT-IR spectroscopy. These data showed that the solid complexes of Mn(II), Co(II), Zn(II) were tetrahedral geometry, and Cr(III) was octahedral while the symmetry around  Ni(II) and Cu(II) ions with the new ligand were square planar of the formula [ML]Cl_{2 ,}  M=Ni(II) and Cu(II).        

      A simple method for the determina

Abstract

                 The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance

The percentage of fatty acids, quantity of tocopherols, tocotrienols, carotens and physiochemical characteristics of crude red palm oil have been evaluated, in addition to specific chemical detection of active compounds unsaponifiable matters. Results of Gas Liquid Chromatography showed:- The major fatty acids in red palm oil is palmitic (44.36%) then oleic (39.65%), linolenic (10.55%), stearic (3.56%), myristic (1.22%), arachdonic (0.24%) and palmotic (0.19%). Red palm oil contains ? – ?- ?- ? – Tocopherols with concentration 258 , 121 , 259, 109 m/kg oil , ? – ?- ?- ? – Tocotrienol with concentration 462.77 , 571.03, 619.18, 509.07 m/kg oil respectively. Total tocopherols & tocotrienols 2909.05 m/kg oil and

Wars represent one of the most serious threats to the world order; It is considered a violation of international laws and norms, and humanitarian principles. From this point comes the study of the importance of the topic entitled (The Future of the Russian-Ukrainian war and the extent of its Reflection on the security of Eastern European countries after the year 2022). This study is based on reviewing future possibilities (scenarios) of war. The Russian-Ukrainian war, which was launched by the Russian government led by Russian President Vladimir Putin in February 2022, is still ongoing at the time of writing this research. This chapter includes three possibilities (scenarios). The first possibility deals with the development of the war t

The aquatic Heptageniidae family of Ava-sheen branch (Greater Zab Tributary) in Duhok Governorate/ Iraq was studied. Samples were collected using Surber stream sampler to study their diagnostic morphological characteristics and molecular phylogenetic profile using a nuclear gene 16s ribosomal RNA. The morphological and molecular identification supported that the three species, Epeorus longimanus, Heptagenia elegantula and Ephemerella cornutus belong to Heptageniidae family, while the molecular results also confirmed the monophyletic origin of these three genera.

The current research aims to identify the impact of the (Landa) model on acquiring grammatical concepts among students of the College of Administration and Economics, University of Baghdad, and to achieve the research goal, the researcher has set the following hypotheses: There are no statistically significant differences at the level of significance (0.05) between the average degrees Students of the experimental group who studied the Arabic language according to the (Landa) model and the marks of the students of the control group who studied the same subject in the usual way in the post test, there are no statistically significant differences at the level of significance (0.05) in the average differences between the test scores before and

BACKGROUND: The degree of the development of coronary collaterals is long considered an alternate–that is, a collateral–source of blood supply to an area of the myocardium threatened with vascular ischemia or insufficiency. Hence, the coronary collaterals are beneficial but can also promote harmful (adverse) effects. For instance, the coronary steal effect during the myocardial hyperemia phase and that of restenosis following coronary angioplasty.

Objective: To Evaluate the Roley of Cytotoxic T-Lymphocytek antigen 4 Polymorphism and soluble immune checkpoint level (PD-1,PDL-1 and CTLA-4 ) in SARS-Cov-2 patients. Methods: Fromt October 2020 to April 2021, the currentk study was conducted in Baghdad-Iraq. Ninety patients with Confirmatory SARS-Cov-2 by PCR were inclusion in the study, and they were seeking treatment at Medical City in Baghdad's Teaching Hospital (BTH). Patients with SARS-Cov-2 were divided into two groups: those with Sever SARS-Cov-2 symptom and those with mild - moderate SARS-Cov-2 symptoms (cross sectional study. Patients with another form of autoimmune illness, malignant, diabetes, under the age of 18 and pregnant women were excluded. Results: Data rega