The current research aims to determine the relationship of the impact of the components of the financing structure, especially financing through debts, as well as the earnings per share in the value of the shares of companies listed in the Iraq Stock Exchange. The research sample and identifying the strength of the combined effect of the ratio of financing through debt and earnings per share in maximizing The market value of the firm and the real value, as well as the variation between these relationships according to model of the real value of the companies and the market value of the research sample companies. The research community is represented by the Iraq Stock Exchange, while a conditional deliberate sample

Been investigating a Pfyrus antigen hepatitis pattern J and Virus-positive rubella viral hepatitis antibodies pattern J. declaration followed by the percentage rate-positive patients of measles Allmana antibodies

Four genetic populations ( P1 , P2 , F1 , F2) were used in this study .
The parental cross in barley ( P1 barakq and P2 Pakistan ) was done . Many quantitative
pheno types were estimated such as plants length , tillers number , grains yield , capsules
number , the number of grains per capsule and the weight of 1000 grains . The results showed
significant differences in genetic variance values in the seconed filial generation ( F2) for all
the studied phenotypes : High values for the heritability were observed for all the studied
phenotypes .
These results indicated the effect of additive and non-additive genes on the quantitative
phenotypes . Finally , the selection of first generation can utilized for impro

In this study; a three-dimensional model was created to simulate groundwater in Al-Haydariyah area of the governorate of Al-Najaf. A solid model was created to utilize the cross sections of 25 boreholes in the research region, and it was made out of two layers: sand and clay. The steady-state calibration was employed in six observation wells to calibrate the model and establish the hydraulic conductivity, which was 17.49 m/d for sand and 1.042 m/d for clay, with a recharge rate of 0.00007 m/day. The wells in the research region were reallocated with a distance of 1500 m between each well, resulting in 140 wells evenly distributed throughout the study area and with a discharge of 5 l/s, and the scenarios were run for 1000

Background: Recently with improvement of dental implantology science, osseointegrated implants show a considerable durability, however; failures are not completely avoidable. Matrix metalloproteinase-2 (MMP-2) expression is disturbed in many pathological conditions such as peri-implantitis and periodontitis. This study was carried out to investigate the tissue expression of MMP-2 in the extracellular matrix of osseointegrated and diseased implants. Subjects and methods: Gingival biopsies were collected from six patients having osseointegrated or working implants and twenty with diseased or non osseointegrated implants and (6) controls having no implants. In situ hybridization technique was used to analyze the changes in immunoreactivity of

Antibiotics are essential for treating infectious diseases, but their overuse and adverse effects are raising concerns about global public health. The pervasiveness of antibiotic contamination in aquatic environments has drawn increased attention in recent years. The primary concern regarding the release of antibiotics into the environment is the potential for microorganisms to become resistant to antibiotics. This review article summarizes the analytical methods used to determine the presence of trimethoprim and metronidazole in various environmental samples. These antibiotics have traditionally been analyzed using tandem mass spectrometry or high-performance liquid chromatography coupled to mass spectrometry; fluorescence or ultrav

The research aims to Measuring the auditors' commitment with the analytical procedures of the economic units of the research sample in carrying out their professional duties and the importance of this commitment to the tax administration and the extent of their reliance on the external auditor's report and the financial statements in determining the income tax and its effect on the tax revenues.

The research depends on a main hypothesis stating that "The use of analytical procedures by the external auditor has a positive impact on the availability of confidence and credibility in the financial statements presented to the tax administration and has a positive impact on the tax revenues."

The resear