The financial analysis of the published financial statements is the means that enables businessmen, financial institutions, financial analysts and others to conduct their studies and conclusions to obtain information that helps them in the decision-making process, including decisions related to investment. National in making the decision on the investment activity, for the period from 2012 to 2018, through the information provided by the annual financial statements, by selecting a set of indicators provided by the financial statements, namely (liquidity ratio, activity percentage, profitability ratios) to measure the extent of this ability Indicators in determining their role in making an investment decision.

This research aims to study to the strategic management of organizational conflict, which included (concept of conflict and development, types Altzimi conflict, ,management strategies organizational conflict) and its impact on job performance, which included( the concept of performance, elements functionality,) As well as the impact of the conflict on job performance has been selected Rashad training Hospital affiliated to the Department of Health in Baghdad's Rusafa, as the most important service hospitals with the exact specialty in psychiatry and its impact on the lives of citizens and how to enable the hospital aware of the strategic management of organizational conflict raises the level of functionality provided and make the

Receipt date:3/13/2021 accepted date:5/26/2021 Publication date:12/31/2021

 This work is licensed under a Creative Commons Attribution 4.0 International License.

energy is one of the strategic resources within international politics, and this is through the existing competition between the international powers on it, and the global powers have begun to rely on interest in new areas, such as import, depending on new projects an

the appearance and increasing of the young immigration within 2015, the researcher intuition as a mother and part of the society, and the role of the psychological attitude in enabling the individual to make decision, in the light of all the above come up the need for studying this problem.
The study aims at finding out:
1. The mental strain of the study sample.
2. The differences in mental strain of the study sample according to the gender, specification, the university, the study (private, not private), and if they have immigrated friends or relatives out of the Iraq.
3. The study sample attitudes towards immigration.
4. The study sample levels of attitudes towards immigration.
5. The differences in the sample attitud

The Nano materials play a very important role in the heat transfer enhancement. An experimental investigation has been done to understand the behaviors of nano and micro materials on critical heat flux. Pool boiling experiments have used for several concentrations of nano and micro particles on a 0.4 mm diameter nickel chrome (Ni-Cr) wire heater which is heated electrically at atmospheric pressure. Zinc oxide(ZnO) and silica(SiO₂) were used as a nano and micro fluids with concentrations (0.01,0.05,0.1,0.3,0.5,1 g/L), a marked enhancement in CHF have been shown in the results for nano and micro fluids for different concentrations compared to distilled water. The deposition of the nano particles on the heater surface was the rea

This study aims at identifying the extent of SMS usage and understanding the role it plays in satisfying users' needs and motivations. In order to achieve this aim, an analytical descriptive method was adopted by conducting a field survey among students at Petra University.

The study resulted in many conclusions, the most important of which is that using SMS meets the students' cognitive, social and communicational needs and desires, the highest being communicating with friends at 75%, followed by exchanging songs and videos at 52%, as well as exchanging photos at 45%. In regards to their motivation for using text messaging, forgetting daily problems scored highest at 81.4% and spending free time followed at 77.4%. This proves th

The research aims to learn spatial disparities tracts of agricultural crops in the
province of Maysan and their relationship (the salinity of the soil and the degree of chemical
interaction (PH)) The research is divided into an introduction and three Investigation eat first
section spatial disparities agricultural crops (cereals, vegetables, legumes and forage). The
comparison between the years of production in the province where the province has seen
varied spatial by hand and taking second section degrees of soil salinity and its impact on
agriculture, as well as the chemical reaction (PH) and its impact on agriculture The third
section has been used three technical techniques first linkage and the second simple an

Using an electrochemical polymerization technique at room temperature, poly nicotine amide (PNA) was produced from the monomer nicotine amide (NA) in aqueous solution. The structure of polymer layer generated on the stainless steel surface (316 L) (working electrode) is investigated by Fourier Transmission Infrared Region (FT-IR). The anti-corrosion activity of polymer coating on the stainless steel (SS 316 L) is investigated by electrochemical polarization in 0.20M solution of HCl at 293-323K. The graphene -modified polymer film-coated SS had greater protection efficiency (PE percent) when compared to Nano ZnO -modified polymer film-coated SS. For the corrosion process of SS 316 L, kinetic and thermo-dynamic parameters of activatio