This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange

Background:

Microscope images are characterized by a number of specific parameters, the influence of such parameters (intensity, magnification, numerical aperture, diaphragms aperture, segmentation, and edge detecting technique) on measurement in optical microscope images have been determined with using a powerful image processing methods. As one of the most widespread techniques in biological investigation and dynamic process, light compound microscopy has used to analyze the optical properties of biological images. The results indicate that a wide aperture allows maximum resolution and depth of field, but decreases the contrast. While a small aperture improve visibility and contrast but decreases the resolution. The results also show the best perf

This study aimed at recognizing the impact of empowerment of human resources strategy on enhancing the financial performance in working banks in Jordan, the axes of the strategy were: informative sharing, free and independence, working teams, and organizational power. To achieve the objective of the study, a questionnaire is designed and distributed on the sample of the study, which represented 60 employees of Banks. After analyzing the data by using SPSS, the study resulted that there is positive impact of empowerment of human resources strategy on enhancing the financial performance in working banks in Jordan. It suggested that the working banks in Jordan should establish database, and to create working teams.

The great  importance of training made it as an investment for the organization, and assert the Quality of performance which support it by prepare the employee to the Current and future Jobs . The Research problem a rounded about How to measure the impact of training based on (ISO 10015) and its effect on the Quality of performance , How to evaluation the results of training to attained the training goals . The Research aims to find out the effects of application of international standard guidelines (ISO 10015) to attained the quality of audit work achieved in the Federal Board of Supreme Audit. The Research sought to achieve a number of objectives cognitive and applied on the basis of four key assumptions, and other su

  Cardiovascular diseases CVD are responsible for the majority of death in many countries, the term cardiovascular disease CVD includes several diseases such as: coronary artery diseases (angina, myocardial infaraction MI, atherosclerosis) and stroke. These diseases cause elevation of TC, TG, LDL, VLDL, and MDA levels in plasma and decrease of HDL levels and PON activity in plasma, because of elevation in lipid peroxidation (LPO) activity.  Catechins is a water extract of green tea composed of: (-)epicatchin EC, ECG, EGC, EGCG, (+) catechin C and GC, these compounds play great roles against chronic diseases such as CVD. The effect of catechins extract on the preceding biochemical parameters was investigated in 40 volunteer male

The research aims to study the importance of applying lean accounting techniques and the tools and methods they contain, the most important of which is the “value path costs” technique and its impact on rationalizing and controlling costs, as well as reducing production costs in general and reducing quality costs in a way Special by reducing or eliminating waste and waste in both time and resources and meeting customer requirements. In order to achieve this goal, the researcher relied on the application of lean accounting tools by obtaining data related to the mill, in addition to that, the information obtained as a result of field coexistence in the mill and being able to view the records of the mill in the research sample. From the

This research theme of the pressures of work , which is one of the important topics in order to recognize the reality of( influencing the pressures of work in the performance of employees in the General Company for Vegetable Oil Industry in Baghdad )through the statement of the existence of the correlation and influence whether or not the statement of the strength of this relationship and its impact in the case of its existence has been provided as part of my Search for variables and their removal in front of the Sub- scientific aspect has been the distribution of the questionnaire on a sample of( 62) people working in the company Mint distributors on several sections where.

Formed resolution of two sets

The effects of short-range correlation on elastic Coulomb (charge) form factors, charge density distributions as well as root mean square charge radii of various  nuclei (for instance, ^{46, 48, 50}Ti, ^{52, 54}Cr, ^{56, 58}Fe, and ^{72, 74, 76}Ge nuclei) are examined. The one- and two body terms of the cluster expansion together with the single-particle harmonic oscillator wave functions are utilized. For the purpose of embedding these effects into the formulae of charge density  and form factor  we employ the correlation function of Jastrow-type. These formulae depend upon the short-range correlation parameter  (which instigates from the Jastr