This research aims to examine the ability of impact of the cash flow statement indicators in the change in the market value of the industrial firms listed on the Palestine Stock Exchange. The research population consisted of (13) firms during the period (2015-2020). Data were collected from the annual financial statements of the firms. The research relies on the Pooled effects model to analyze the cross-section data (Panel Data), and the multiple regression method to test the hypotheses. The research finds a positive significant impact of (the ratios of cash flows from operating activities to sales, the return on assets from operating cash flows, and cash flows from operating activities to total current liabilities) in the change

                The research aims to shed light on the importance of forensic accounting and its role in winning compensation claims against the company because of the ability of the forensic accountant (the judicial expert) to interpret and analyze the data. The research community represents the insurance companies in Iraq. The research sample was represented by the National Insurance Company. Coverage of the theoretical and deductive approach in covering the practical side, based on the financial records of the National Insurance Company for years of research.One of the most important conclusions reached by the researchers was that forensic accounting has a role

This research seeks the effects of dubbed Turkish TV series on Iraqi audiences. The chosen sample is about 600 Iraqi students at Baghdad and al-Anbar Universities. This study consists of four sections: section one deals with the theoretical framework of the study. Section two studies the dubbed Turkish TV series. The third section explores the role of mass media in forming tendencies, and the last section seeks the field study by analyzing the tendencies if Iraqi viewers of these series.
The goal of this study is to know the role these series played in affecting the behavior and attitudes of Iraqi people and how it can change their morals.
The research ends with the number of results like the negative effect of these series on the

The Yemen Kings and gaverners allered notable services to the pilgrims, who
were in their way to perform the pilgrimage to Mecca. Among them Al-Hysen Ibn
Salama (dead 384, Aih). The governer of Al- Zeadiea state, who concern about
pilgrimage route from its beginning at Hudrumot to its end at Mecca Al Makruma, the
distant was estimated by 60th days to pass the way he also eastablished asystem of
water “artesian wells” as long as the pilgrimage way also setting up large Mosqeses
and Marking out the way of the caravans of pilgrimage to save these caravans from
lossing the right way, he setting up under ground water chanal started from Arafat to
holy Mecca in order to ensure water supplies for the erea. This proje

In order to scrutinize the impact of the decoration of Sc upon the sensing performance of an XN nanotube (X = Al or Ga, and XNNT) in detecting sarin (SN), the density functionals M06-2X, τ-HCTHhyb, and B3LYP were utilized. The interaction of the pristine XNNT with SN was a physical adsorption with the sensing response (SR) of approximately 5.4. Decoration of the Sc metal into the surface of the AlN and GaN led to an increase in the adsorption energy of SN from −3.4 to −18.9, and −3.8 to −20.1 kcal/mol, respectively. Also, there was a significant increase in the corresponding SR to 38.0 and 100.5, the sensitivity of metal decorated XNNT (metal@XNNT) is increased. So, we found that Sc-decorating more increases the sensitivity of GaNN

Under cyclic loading, aluminum alloys exhibit less fatigue life than steel alloys of similar strength and this is considered as Achilles's heel of such alloys. A nanosecond fiber laser was used to apply high speed laser shock peening process on thin aluminum plates in order to enhance the fatigue life by introducing compressive residual stresses. The effect of three working parameters namely the pulse repetition rate (PRR), spot size (ω) and scanning speed (v) on limiting the fatigue failure was investigated. The optimum results, represented by the longer fatigue life, were at PRR of 22.5 kHz, ω of 0.04 mm and at both v's of 200 and 500 mm/sec. The research yielded significant results represented by a maximum percentage increase in the fa

حسن السيد عز الدين بحر العلوم العقد الاجتماعي والسلطة الشعبية عند الإمام علي (عليه السلام )

The availability of low- cost adsorbent namely Al-Khriet ( a substance found in the legs of Typha  Domingensis) as an agricultural waste material, for the removal of lead and cadmium from aqueous solution was investigated. In the batch tests experimental parameters were studied, including adsorbent dosage between (0.2-1) g, initial metal ions concentration between (50-200) ppm (single and binary) and contact time (1/2-6) h. The removal percentage of each ion onto Al-Khriet reached equilibrium in about 4 hours. The highest adsorption capacity was for lead (96%) while for cadmium it was (90%) with 50 ppm ions concentration, 1 g dosage of adsorbent and pH 5.5. Adsorption capacity in the binary mixture were reduce at about 8% for lead a