Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li

AS Salman, SK Hameed…, Karbala Journal of Physical Education Sciences, 2020

Abstract: This research deals with the developing of power and different abilities (military, security, economy, technology and scientific excellence) The research shows that the excellence of the Chinese economy and its development , had a positive reflection on the other powers and abilities , it means it is a base of development in all fields. The development in power and Chinese military abilities had a clear effect on Chinese strategic creed , and that what the research deals with in some details. The research also deals with developing Chinese nuclear abilities. The research doesn't ignore the security eye that indicates to the protection of the state sovereignty, concentrating on the unity and safety Chinese lands. The res

This study aims to explain the purposes of thinking in light of the Holy Qur’an. The study adopted the deductive method by analyzing the meanings of the eighteen thinking verses mentioned in the Holy Qur’an That is by referring to the ancient and contemporary book interpretations and inferring the purposes of thinking from the context of those verses. The study concluded that there are seven main purposes, for thinking in the light of the Holy Qur’an, are understanding the universal regulations, contemplating the social codes, inferring, extracting maxims and meanings from the Qur’anic proverbs, analyzing the situation objectively, balancing between interests and evils, and freeing the mind from the authority of the paranormal. T

Assessment of the in service behavior of asphalt stabilized subgrade soil under environmental impact has got little attention by the research workers. However, the sustainability of the roadway depends mainly on the welfare of its subgrade soil condition. In this work, Gypseous soil was stabilized with asphalt emulsion for subgrade usage, the durability of the mixture has been assessed in term of its ability to maintain the compressive strength when practicing the environmental impacts. Specimens of 38 mm in diameter , and 76 mm in height have been prepared with various water-asphalt percentages, and subjected to 30 cycles of (freezing-thawing), (heating-cooling) and (wetting-drying) processes. Specimens have been tested for unconfined comp

• The problem of infertility considers one of the chronic problem a which faced the
  individual & families equally . This problem causes a negative effects in psychological ,
  social and development fields. The infertility contributes in weakening the human
  development, when the human development has become as a centre point which centered
  about individual preparing , rehabilitation, training and knowledge toreach to the required
  excellence.
  We think that , the infertility destroys the socially development; therefore the socially and
  scientific institutions are working hard to find successful solution to resolve the problem
  infertility through sophisticated and scientific methods. This problem

Land beyond the river has the attention of historians, especially travelers and geographers of its various regions under the Islamic Arab state. They antedate the social and economic aspects, including agriculture, industry and trade in their products and goods to other countries and urbanism, which we will address in our research

Alopecia (Baldness) is very usual trouble in current time. It is accompanied by an intensive weakening of the scalp's hair and follows a specific pattern. Hereditary predisposition plays a very important role in alopecia despite not completely understood. Alopecia can be typed to various categories according to etiology, may be due to hereditary factors, autoimmune disease, and drugs or chemicals. There are many options of strategies of treatment according to the type and causes of alopecia. Chemical or synthetic medications apply for the management of hair loss are accompanied by a wide range of undesirable effects. Naturally occurring drugs also play important role in alopecia management with minimal side effects.