The research aims at identifying the relationship between the process of managing intellectual knowledge and its impact on the development and sustainability of the Iraqi insurance sector by conducting an analysis of the types of intellectual knowledge owned by Iraqi insurance companies and the amount of revenues generated from each type of services provided to customers.                                                              &

For Spanish learners who are not immersed in everyday contexts, such as students of Spanish as a foreign language, interaction with native speakers is an enriching experience that allows them to contrast their knowledge in a meaningful way. For its part, understanding the cognitive and grammatical functions of the so-called verbs of change plays an essential role in the development of everyday conversation,including the management of aspects such as dialectal variations.In relation to this important function, the central theme of our proposal is verbs of change. The latter have been the research base of several linguists who highlight, amidst their complex functioning in Spanish, positive communicative bases. By observing these perspecti

The impact of undergraduate research experiences on students' academic development and retention in STEM fields is significant. Students' success in STEM fields is based on developing strong research and critical thinking skills that make it essential for students to engage in research activities throughout their academic programs. This work evaluates the effectiveness of undergraduate research experiences with respect to its influence on student retention and academic development. The cases presented are based on years of experience implementing undergraduate research programs in various STEM fields at Colorado State University Pueblo (CSU Pueblo) funded by HSI STEM Grants. The study seeks to establish a correlation between students' reten

The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.

A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the

The research was carried out in lathhouse on one-year-old apple seedlings of the Ibrahimi variety in the Karma-Fallujah region for the 2021 growing season to study the effect of methods of adding nano-fertilizer and humic acid on seedling growth. A two-factor experiment was designed according to a randomized complete block design, with three replicates and two seedlings per experimental unit, so the number of seedlings was 54. The first factor includes NPK nanofertilizer at three levels (0- and 2-ml L-1 foliar spray and 5 ml L-1 soil application). The second factor is humic acid at three levels (0 and 5 g of seedlings - 1 foliar spray and 10 g of seedlings - 1 soil application). The results of the study show that the NPK nano-fertil

Adsorption studies were carried out to test the ability of the Iraqi rice bran (Amber type) to adsorb some metals divalent cations (Cd2+, Co2+, Cu2+, Fe2+, Ni2+, Pb2+, and Zn2+) as an alternative tool to remove these pollutants from water. The Concentrations of these ions in water were measured using flame and flamless atomic absorption spectrophotometry techniques. The applicability of the adsorption isotherm on Langmuir or Freundlisch equation were tested and found to be dependent on the type of ions. The results showed different adsorptive behavior and different capacities of the adsorption of the ions on the surface of the bran. The correlation between the amounts adsorbed and different cation parameters including (electronegativity, io

Background: Dental implants provide a unique treatment modality for the replacement of lost dentition .This is accomplished by the insertion of relatively inert material (a biomaterial) into the soft and hard tissue of the jaws, there by providing support and retention for dental prostheses. Low level laser therapy (LLLT) is an effective tool used to prompt bone repair and modeling post surgery; this has referred to the biostimulation effect of LLLT. The aims of this study were to evaluate the immmunohistochemical expression of vascular endothelial growth factor (VEGF) and transforming growth factor -beta (TGF-β) in experimental and control groups with mechanical test. Materials and Methods: Thirty two adult New Zealand white rabbits use

A single-crystalline semi-polar gallium nitride (11-22) was grown on m-plane (10-10) sapphire substrate by metal organic chemical vapor deposition. Three-step approach was introduced to investigate the grain size evolution for semi-polar (11-22) GaN. Such approach was achieved due to the optimized gallium to ammonia ratio and temperature variations, which led to high quality (11-22) oriented gallium nitride epilayers. The full width at half maximum values along (-1-123) and (1-100) planes for the overgrowth temperature of 1080°C were found to be as low as 0.37° and 0.49°, respectively. This was an indication of the enhanced coalescence and reduction in root mean square roughness as seen by atomic force microscopy. Surface analysi