This study aimed to know the impact of the capital structure measured by the ratio of financing to short-term capital and the ratio of financing to long-term capital on the profitability of companies, as measured by the rate of return on assets and the rate of return on equity. The study was applied to industrial sector companies listed in the Iraq Stock Exchange. The financial number of (14) companies, and (4) companies were selected that met the conditions for selecting the study sample. The study methodology relies on the analytical method as it is more appropriate to the nature, scope and objectives of the study, and the ready-made statistical program "SPSS" will be used to analyze the relationships and influence between the

The aim of the research is to measure the change in the impact of the factors of the Corona pandemic on psychological sensitivity and COVID-19 phobia in a sample of Bisha University students and to detect the differences in the phobia (phobia) Covid-19 among the sample members in the measurement before the ban and after the ban was opened, in addition to the differences in psychological sensitivity of  The sample has between sizes before and after the spread of the Corona pandemic, as well as the differences in them according to the gender variable (male, female). The researcher relied on the comparative approach. The scale of psychological sensitivity and COVID-19 phobia was applied to a sample of (62) male and female respondents.

The research aims to contribute to the consolidation of scientific knowledge of compliance control and its role in verifying the proper disposal of funds to manage the wheel of the economy towards achieving targeted development and preserving public money, as well as clarifying the role of tax revenues in strengthening the public treasury and achieving social justice. The analytical descriptive approach was adopted in the process of analyzing The quantitative data collected through personal interviews, and the research reached a set of conclusions, the most important of which is the contribution of compliance control according to its three principles. (Transparency, accountability, and inclusiveness) on the availability

Acquires Find importance of the overall quality and e-marketing management have become important factors in evaluating the performance of banks, which are related to the life of the community intimately, so it is important that the banks applying comprehensive quality and e-marketing management requirements in order to maintain their performance and determine their level, as well as the manifest importance of research in part, practical linking the requirements of total quality management and banking performance on the one hand and between the e-marketing and performance banking on the other hand, through the provision of scientific bases that can be based on the banks in question, as it kicks off the research problem in that mos

In this paper the process of metal ions extraction (Zn(II) and Cu(II)) was studied in PEG-KCl aqueous two phase system was investigated without using an extracting agent. The experimental runs were performance at constant temperature (25 ^oC), constant mixing time (30 min), and constant PH of the solution (about 3). The effect of KCl salt concentration (from 10% to 25%), volumetric phase ratio of PEG solution to KCl solution (from 0.5 to 2), and the initial metal ion concentration (from 0.25 ml to 2 ml of 1 gm/L solution) were investigated on the percent extraction of Zn(II) and Cu(II). The results indicated that the percent extraction of metal ions increase with increasing of salt concentration and phase ratio, and slightly de

This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works

Two locally isolated microalgae (Chlorella vulgaris Bejerinck and Nitzschia palea (Kützing) W. Smith) were used in the current study to test their ability to production biodiesel through stimulated in different nitrogen concentration treatments (0, 2, 4, 8 gl ), and effect of nitrogen concentration on the quantity of primary product (carbohydrate, protein ), also the quantity and quality of lipid. The results revealed that starvation of nitrogen led to high lipid yielding, in C. vulgaris and N. palea the lipid content increased from 6.6% to 40% and 40% to 60% of dry weight (DW) respectively.Also in C. vulgaris, the highest carbohydrate was 23% of DW from zero nitrate medium and the highest protein was 50% of DW in the treatment 8gl. Whil

KE Sharquie, AA Noaimi, HA Al-Mudaris, Journal of Cosmetics, Dermatological Sciences and Applications, 2012 - Cited by 6

Several specimens of the avocet, Recurvirostra avocetta L. are found infected with
Himantocestus gigantivcus sp. nov. ( Cestoda , Diploposthidae) . This cestode is related to H.
blanksoni Ukoli 1965 but easily differentiated from it in having longer and wider strobila,
larger size of testes but lesser in number, cirrus situated in the middle of mature segment
histead of anterior third and slightly posterior to the middle in gravid segment instead of the
middle , ovary and vitelline gland are larger , and the uterus has more branches.

Acinetobacter baumannii ability to form biofilm makes it to be opportunistic pathogen causing of nosocomial infections and to be good survivor in adverse environmental conditions including medical devices and hospital environments. Six isolates of A. baumannii were isolated from drinking water and tested to investigate biofilm formation capacity on three different type of abiotic surface, also several factors were examined such as hydrophobicity, PH and temperature. All A. baumannii isolates displayed a positive biofilm on congored aga test CRA (pigmented colonies with black color) and Christensen's test (adhesive layer of stained material to the inside surface of the tube).The obtained data of microbial adhesion to hydrocarbons assay (MATH