Trace Elements (Cd, Pb, Cu, Zn, Ni) level were examined in hair of donors from industrial areas, cities and village, and in permanent contact with a polluted workplace environment in lattakia. Hair sample were analyzed for their contents of the trace elements by inductivity coupled plasma- mass spectrometer (ICP- MS). It was found that the contents of (Cd, Pb, Cu, Zn, Ni) in the hair were significantly higher in the industrial areas and cities, while in the village had the lower concentration of elements. Correlation coefficients between the levels of the elements in hair found in this study showed that hair is a good indicator of Environmental Pollution.

Most of World nations are striving to provide the necessary needs to protect their economic properties assets against natural or abnormal disasters that may be inflicted on such property and the means that used by such countries to reduce the damages is insurance, whereas insurance as a system that collects and distributes different risks into the group thus  to achieve a social symbiosis between individuals. The system works to transfer the risks from the individual to the group and then distributes the losses to all members of the group.

According to the importance of the insurance sector and the need to develop it as well as working on improving its performance, this search aims to identify the ac

The study aims (objective ) to clarify the concept of comprehensive income and its usefulness for users, as the study aims to clarify the relationship between the concept of comprehensive income and market value of the company where the measurement of comprehensive income after accounting for net income and by measuring the unrealized gains or losses in the value of securities available for sale, and measurement the unrealized gains or losses on futures contracts, which are financial derivatives, and measurement the unrealized gains or losses from the settlement of foreign currency translation (conversions), and measurement the impact on the market value of companies and of the present study to rise or fall of return on the stock

The dynamic response of foundation rest on collapsible soil in dry and soaked states is studied through wide experimental programmed. Gypseous soil from Tikrit governorate area was obtained and subjected to various physical and chemical analysis to determine its properties. Steel rectangular footing (400x200x20) mm is manufactured. The machine is fitted to the footing, then the model machine foundation is placed centrally over the prepared soil layer in steel container (1200x 1000x1000)mm with proper care to maintain the center of gravity of whole system lie in the same vertical line with container.Then, the footing is subjected to vertical harmonic loading using a rotating mass type mechanical oscillator to simulate different dynamic lo

The research aims at identifying the extent to which the top management in the organization is interested in managing the talents of its employees, through which it can face the competing organizations, as well as the great challenges faced by all organizations in recent years. The task of attracting and maintaining talented human resources is one of the biggest challenges facing Organizations 

The impact of smoking on human health is remarkable and can lead to death. This research was performed to test the effects of cigarette smoking on some parameters that are considered as signs of critical problems in human body. The study was carried out on fifty Iraqi male smokers in Baghdad city, who smoked at least 10 cigarettes per day for at least 15 years. The group includes 25 male smokers with an age range of 20 -55 years and 25 male non-smokers who were collected with the same range of age for statistical comparison. The results of the study revealed significant increases in blood parameters, including hemoglobin (Hb, 16.0917 (g/dl) , packed cell volume (PCV, 49.2%), red blood cells (RBC, 5.4763 X1012/L), white blood cell (WBC, 1

The study aims to highlighting the Creative Accounting practices, identifying  their impact on non reliability of financial statement of Insurance companies and Iraqi Public Reinsurance Company. Certain executive managements resort to creative accounting to falsely portray a better image to financial statement users by means of a set of techniques and mechanisms. Thus, impacting the company activities, The study was carried out in state insurance companies and Iraqi Public Reinsurance Company. Miller model is adopted to measure earning management practices. It is one of the tools to detect creative accounting practices and to measure reliability of accounting information of financial statements by applying  “White” scale on