Abstract 

The basic aim of this research is to study the interactional effect of investing information technology on the relationship between value added intellectual capital and financial performance as literature review suggested on the theoretical level, including previous studies, with the deduction of its trends strongly predicted by research hypotheses and their content associated with the investment in intellectual capital after information technology tools being employed in this direction to improve the financial performance of the studied companies at the levels of both industrial and service sectors, a non-random sample was chosen included (40) forty Iraqi Joint-Stoc

It sheds light on the cultural dimension in the decentralized administration experience in Iraq as evaluation tool by adding a new dimension in studying decentralization in addition to the administrative, political and legal dimensions .The proposal of study is that without the civil political culture ,the administrative decentralization in Iraq which remains weak and it may be imposed to a set of problems. - The study includes an introduction, conclusion and a set of political and cultural issues , its components and it may have the political analysis of this culture and its role in determining the movement of the administrative decentralized movement in Iraq post 2003.

  The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.

  The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer

Discriminant between groups is one of the common procedures because of its ability to analyze many practical phenomena, and there are several methods can be used for this purpose, such as linear and quadratic discriminant functions. recently, neural networks is used as a tool to distinguish between groups.

In this paper the simulation is used to compare neural networks and classical method for classify observations to group that is belong to, in case of some variables that don’t follow the normal distribution. we use the proportion of number of misclassification observations to the all observations as a criterion of comparison.  

This research is about the resources and the way of al-Waqidi in his
researching of al-sira of the Prophet. And what happened in the first of Islam.
This research is about the documents which al-Waqidi had it. Some of it,
which he had visited, was the places, especially the periods which the events had took
place in. He was asking those whom were contemporary to the happenings, from the
sons of al-Sahaba and al-Tabi’een.
Also this research is lightening on the new studies that gave this historian a
good respect during his work, in which he could gave the reality about his authorship.
The research is trying to draw real way of al-Waqidi and what were reported by him,
especially the documents, and what he had s

Imagination as a Path to Reality

New speaker identification test’s feature, extracted from the differentiated form of the wave file, is presented. Differentiation operation is performed by an operator similar to the Laplacian operator. From the differentiated record’s, two parametric measures have been extracted and used as identifiers for the speaker; i.e. mean-value and number of zero-crossing points.

A simple indirect spectrophotometric method for determination of mebendazol in pure and pharmaceutical formulation was presented in this study. UV-Visible spectrophotometry using the optimal conditions was developed for determination of mebendazole in pure drug and different preparation samples. The method is based on the oxidation of drug by nbromosuccinimide with hydrochloric acid and the left amount of oxidizing agent was determined by the reaction with tartarazine and the absorbance was measured at 428 nm. Calibration curves were linear in the range of 5 to 30 µg.mL-1 with molar absorptivity 8437.2 L.mol-1 .cm-1 . The limits of detection and quantification were determined and found to be 0.7770 µg.mL-1 and 2.3400 µg.mL-1 respec

Background: Corn Syrup is food syrup higher of carbohydrate, depending on grade. The study aimed to assess efficiency of Corn syrup as cytological fixative.

Subjects and methods: This was laboratory based study, it has been conducted at Elrazi University included   apparently 30 healthy students have been involved in this study.

Results: Out of 30 smears fixed with 95% alcohol, 76.7% (n=23) shows excellent nuclear stain, 23.3% (n= 7)   shows good nuclear stain. 70% (n=21) show excellent cytoplasmic stain, 26.7% (n=8) shows good cytoplasmic stain, 3.3% (n=1) shows poor cytoplasmuc stain.

   Out of 30 smears fixed with corn solution, 60