The aim of this study was to identify the rate of return of the stock through the financial information disclosed by the financial statements of companies both services and insurance included in Iraqi market for securities . The study used a descriptive statistical methods and the correlation matrix for the independent factors , in addition to a regression model for data  analysis and hypothesis . Model included a number of independent variables , which was measured in the size of company (sales or revenue) , and the leverage , in addition to the structure of assets and the book value of owners'  equity in the company , as well as the general price index .Based on the data of (11)companies and for three years, showed the result

Abstract: Choosing suitable artificial teeth for partially edentulous patients and arranging these teeth in a way to look natural is difficult. An important factor in dentures construction is the mesiodistal width of anterior teeth, because a denture would not appearance natural if artificial teeth are of incorrect size. While for a successful orthodontic treatment, mesiodeistal width of teeth is important for space analysis and for establishing proper occlusion. The aim of this study is to determine the correlation between the average mesiodistal width of anterior and posterior teeth in male and female Iraqi population. 40 Iraqi subjects with normal occlusion participated in this study. Mesiodistal measurement of all teeth was carried out

Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within a government entity, which is analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessa

It is well known that petroleum refineries are considered the largest generator of oily sludge which may cause serious threats to the environment if disposed of without treatment. Throughout the present research, it can be said that a hybrid process including ultrasonic treatment coupled with froth floatation has been shown as a green efficient treatment of oily sludge waste from the bottom of crude oil tanks in Al-Daura refinery and able to get high yield of base oil recovery which is 65% at the optimum operating conditions (treatment time = 30 min, ultrasonic wave amplitude = 60 micron, and (solvent: oily sludge) ratio = 4). Experimental results showed that 83% of the solvent used was recovered meanwhile the main water

BN Rashid

Plasma physics and digital image processing technique (DIPT) were utilized in this research to show the effect of the cold plasma (plasma needle) on blood cells. The second order statistical features were used to study this effect. Different samples were used to reach the aim of this paper; the patients have leukemia and their leukocytes number was abnormal. By studying the results of statistical features (mean, variance, energy and entropy), it is concluded that the blood cells of the sample showed a good response to the cold plasma.

Pre-breakdown phenomenon was investigated within the two, non-mixed dielectric liquids; transformation oil and cresol. Finite element technique was used to follow the initiation and growth of plasma channels (streamer discharge) within pin-plane configuration. That was done for different spacing between the pin-electrode and the liquid-liquid interface. Streamer growth model assumed that, the streamer initiation occurs at the region of the highest value of electric field. Our study shows that the streamer initiates at the tip of the pin and growths toward the other electrode. The study shows, too, that the streamer path controlled by the difference of permittivity of the two liquids and spacing distance of the liquid-liquid interface fro

Background: Complete analysis of facial profile should also include an evaluation of soft tissue morphology. Materials and Method:The sample consisted of 90 Iraqi adults (45 males and 45 females) aged 18-25 years from Baghdad city divided into 3 groups according to the ANB angle with 30 subjects in each group (15 males and 15 females) for class I, II and III. Lateral cephalometric radiograph was taken for each subject and 8 angular and 5 linear measurements were identified and determined, t-test, ANOVA and LSD test were used to compare between both genders and between different classes. Results:Showed that females had greater angular measurements and smaller linear measurements with more lip prominence than males in all classes, there was m