This study aims to test whether the institutions listed on the Iraq Stock Exchange have a significant correlation between the level of conservative accounting practice with the level of market share returns during the Coronavirus pandemic period as one of the policies to confront the economic repercussions of the Coronavirus pandemic. Furthermore, the sample included institutions listed on the Iraq Stock Exchange during the 2019 and 2020 years, i.e., the period before the Coronavirus pandemic and during the Coronavirus pandemic for the purpose of comparison. The market value to book value model was used, and the study found that conservative institutions had achieved the highest level of market share prices compared to non-conservat

The South Baghdad electrical station located on the eastern bank of the Tigris River south of Baghdad city was selected within the municipality of Karrada between  two  latitude ( 33⁰ 15 , 33 ⁰  18 )North  and  longitude ( 44 ⁰  27 , 44 ⁰30 ) East . The purpose of the study is to determine the contribution of the station to the effect of pollution of the Tigris water by taking water samples at the station site and two sites, one before and the other after the station, distributed over time periods of three months between each sample of water and the beginning of August and November Shabat and Mayar and analyzed water samples physically, chemically and biologic

Praise be to God, who started his book with the praise of himself and prayers and peace be upon those who have no prophet after him and his family and companions and those who followed them with charity until the Day of Judgment.
     For it is known to every researcher in jurisprudence and its origins that the semantics in terms of formulas for assignment are divided into an order and a prohibition, and I have seen it necessary to write a small research on the prohibition, and since this topic is complex, and has a great impact on the difference of scholars, I decided to write on one issue of it And it is the absolute prohibition and its effect on the difference of jurists, and what is meant by the absolute p

The research aims at identifying the importance of scientific research for researchers and in creating new knowledge، development and utilization of mental and cognitive energies and developed them with the ability to research، extrapolation، meditation and then conclusion. The information was collected by interviewing the Secretary-General of the Central Library and by distributing questionnaire forms to the (33) teaching staff of the College of Higher Education. The responses of the society were analyzed the result and the recommendations were the most important 1. Information specialist and all employees of the administrators and technicians in the centers of information sources (libraries) and in the field are considered scientific r

Light naphtha treatment was achieved over 0.3wt%Pt loaded-alumina, HY-zeolite and Zr/W/HY-zeolite catalysts at temperature rang of 240-370°C, hydrogen to hydrocarbon mole ratio of 1-4 0.75-3 wt/wt/hr, liquid hourly space velocity (LHSV) and at atmospheric pressure. The hydroconversion of light naphtha over Pt loaded catalyst shows two main reactions; hydrocracking and hydroisomerization reactions. The catalytic conversion of a light naphtha is greatly influenced by reaction temperature, LHSV, and catalyst function. Naphtha transformation (hyroisomerization, cracking and aromatization) increases with decreasing LHSV and increasing temperature except hydroisomerization activity increases with increasing of temperature till 300°C then began

A new tool geometry was used to achieve friction stir spot welding (FSSW) in which the shoulder was designed separately from the rotating pin, and in order to examine weldment strength through the modified tool, a lap joints of AA2024 aluminum alloy plate 1 mm thick were welded successfully by using 6 mm pin diameter and varying process parameters (rotational speeds, tool nose geometry, and depth of tool penetration in the lower welded plate). Experimental tests indicate that the maximum average tensile shear load was 3100 N at the best selected condition. Microstructure examination and micro hardness test along the spot zones were investigated as well as measuring pin penetration load. Visual inspection of the welded spot surface shows a g

In this article the conventional "solid-state reaction" method was used to synthesize perovskite Li_0.4Cd_0.6Ba₂Ca₂Cu₃O_10+δ. Four main types of compounds were obtained by physically replacing calcium oxide with cadmium in proportions 0, 0.03, 0.06 and 0.09, the pure Li_0.4Cd_0.6Ba₂Ca₂Cu₃O_10+δ phase, and the phases Li_0.4Cd_0.6Ba₂Ca_1.97Cd_0.03Cu₃O_10+δ

The effect of approaching nozzle jet from the deposition surface
on structural, optical and morphology properties of copper oxide thin
films was studied. The film was prepared by homemade fully
computerized CNC spray pyrolysis deposition technique at
preparations speed (3, 4, 5, and 6 mm/sec). The repeated line mode
was used at deposition temperature equal 450 °C whereas the
spraying time was in the range of (15-30 min) according to the
deposition speed. The film exhibit polycrystalline structure with
preferred orientation along (-111), (022) and (011), (002) at a 2θ
value of (35.63o) and (38.8o) respectively. Optical band gaps were
recorded at these speed shows variance in value from (1.53-2.08 eV).
Fi

Background: Postoperative morbidity after extraction of the impacted mandibular third molar (IMTM) is inevitable. One of the most common postoperative complication is alveolar osteitis (AO) which is a painful non healed socket. Many researches were attempted to prevent the occurrence of AO by introducing and applying a new materials inside the extraction socket. Platelet rich fibrin (PRF) is a biological complex fibrin matrix where autologous platelets and leucocytes are present, used to enhance tissue healing process and reduce the early adverse effects of the inflammation. Aims: To evaluate the effect of PRF on the incidence of AO. Also to assess PRF effect on pain, swelling, and trismus following the surgical removal of IMTM and