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Developing the investment budgeting through evaluation of investment projects
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The aim of the research is to determine the impact of evaluating the investment projects in the development and preparation of investment budgets prepared by the economic units, since the investment projects are of an important and vital nature of the economic units, because these projects include the length of time for preparation and implementation and the accompanying period of this risk and uncertainties as well as need To the many funds to complete the project , The process of evaluating the implemented projects, which have been prepared an investment budget previously will contribute to the extent of matching the estimated data with the actual results or deviations, which is a step to avoid these errors in future projects. For the project and its implementation will contribute to the improvement of its preparation), and has been applied research in the laboratory opening, one of the laboratories of the General Company for Sufism industry.  The researcher reached a number of conclusions, the most important of which is that the investment projects prepared by the company were not evaluated later after the implementation of the project and the company's lack of commitment to the model prepared by the Ministry of Planning to prepare investment projects,  In the light of the conclusions, the researcher recommends the need to evaluate the investment projects after the investment budgeting and implementation of the project for the evaluation of the importance of avoiding future errors and improve budgeting, as well as on the company following the form prepared by the Ministry of planning for its role in rationalizing investment projects.                                                                                           

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of insider trading in accounting information on the investors decisions: An Applied Study In a sample of corporation listed in Iraq Securities Exchange
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This research aims to discuss an important issue because of its role in increasing the efficiency of financial markets and boost investor confidence by a insider trading, which arises as a result of leaking secret information to some investors and reliable in the process of trading shares in the Iraq Stock Exchange And thus obtain abnormal profits at the expense of other investors. Research was based on the assumption that " Where shortcomings in local regulations relating to disclosure and insider trading in accounting information leads to the activate the phenomenon of insider trading in accounting information in the Iraq Stock Exchange and including a negative impact on investors' decisions ". and Because of the difficulty the discove

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of antibacterial effect of irrigant solutions (titanium tetra fluoride, green tea, sodium hypochlorite, normal saline) using real-time quantitative – polymerase chain reaction
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Background: Removal of bacteria from the pulp system by instrumentation of an infected root canal, will be significantly reduced the number of bacteria, but it is well documented that instrumentation alone can-not clean and kill all bacteria found on the root canal walls. Antibacterial irrigants are needed to kill the remaining microorganisms. The aims of this study was to assess antibacterial effect of titanium tetrafluoride (TiF4) solution and brewing green tea against root canal bacteria and to compare with sodium hypochlorite and normal saline through microbiological and molecular studies. Materials and methods: Microbiological study was carried out to determine the concentration of titanium tetrafluoride and brewing green tea at which

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Publication Date
Tue Feb 25 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of salivary levels of Proteinaceous biomarkers Matrix Metalloproteinase (MMP-8) and C-Reactive Protein (CRP) in type 2 diabetic patients with periodontitis
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Background: Diabetes mellitus is a chronic metabolic disorder of the carbohydrate, protein and fat metabolism, resulting in increased blood glucose levels. Various complications of diabetes have been described with periodontitis being added as the sixth complication of diabetes mellitus. Matrix metalloproteinase-8 (MMP-8) has been identified as major tissue-destructive enzyme in periodontal disease. MMP-8 is released from neutrophils in a latent, inactive pro form and becomes activated during periodontal inflammation by independent and/or combined actions of host-derived inflammatory mediators .C-reactive protein is a systemic marker released during the acute phase of an inflammatory response. Subjects, materials and methods: Total samples

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Publication Date
Tue Feb 25 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Immunohistochemical evaluation of vascular endothelial growth factor and transforming growth factor-beta on osseointegration of CpTi implant radiated by low level laser therapy
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Background: Dental implants provide a unique treatment modality for the replacement of lost dentition .This is accomplished by the insertion of relatively inert material (a biomaterial) into the soft and hard tissue of the jaws, there by providing support and retention for dental prostheses. Low level laser therapy (LLLT) is an effective tool used to prompt bone repair and modeling post surgery; this has referred to the biostimulation effect of LLLT. The aims of this study were to evaluate the immmunohistochemical expression of vascular endothelial growth factor (VEGF) and transforming growth factor -beta (TGF-β) in experimental and control groups with mechanical test. Materials and Methods: Thirty two adult New Zealand white rabbits use

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Publication Date
Sun Apr 16 2017
Journal Name
Tikrit Journal For Dental Sciences
Evaluation of Apical Transportation and Curve Straightening of Curved Root Canals after Preparation with Different Nickel - Titanium Rotary Systems (Comparative in Vitro Study)
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The goals of endodontic preparation were to shape and clean the space of the root canal and remove microorganisms, affected dentin and pulp, the apical foramen and the canal curve should be protected from being transported during endodontic canal preparation. The aim of this study was to evaluate the curve straightening of curved root canals and apical transportation after preparation with four rotary systems. Forty mesial roots of the lower 1st molars teeth only the mesiobuccal canals were used, these roots were immersed into cold clear acrylic , the teeth roots divided into four groups according to rotary system used for preparation of the canals (ten roots for each group):. group I: ProTaper Next rotary system, group II: IRaCe Plus rotar

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Publication Date
Wed May 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis of Some New Metal Complexes of 5,6-O- Isopropylidene-2,3,-O,O Acetic Acid-L-Ascorbic Acid and Evaluation their Biological Activity
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Stable new derivative of L-ascorbic acid, 5,6-O-iso propylidene 2,3-O,O acetic acid-Lascorbic acid (L) was synthesized in good yield by the reaction of 5,6-O-isopropylidene-Lascorbic acid with chloroacetic acid in presence of potassium hydroxide. The new product (L) was characterized by 1H, 13C–NMR, mass spectrum and fourier transform infrared (FTIR). The reaction of the ligand (L) with metal bivalent ion., M+2 = (Co, Ni, Cu, Cd, Hg, Mg, Ca, Pb) synthesized and characterized by FTIR, UV-Visible, Molar conductance, Atomic absorption and the molar ratio (Ni+2, Cd+2) complexes. Spectroscopic evidence showed that the binding of the M(II) ions with (L) are through the (C–I=O) Lacton and O-2-CH2COO– as a bidentate manar re

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Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Clinical And Experimental Dentistry
In vitro bond strengths post thermal and fatigue load cycling of sapphire brackets bonded with self-etch primer and evaluation of enamel damage
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Background: This in vitro study compares a self-etch primer (SEP) to an etch-and-rinse (EaR) for bonding sapphire brackets by evaluation of the enamel etch-pattern, shear bond strength, amount of remnant adhesive and enamel surface damage following thermal and fatigue cyclic loading. Material and Methods: Ceramic (sapphire) brackets were bonded to 80 extracted human premolars using two enamel etching protocols: conventional EaR using 37% phosphoric acid (PA) gel (control), and a SEP (Transbond Plus). Each group was subdivided into two subgroups (n=20 teeth) according to the time of bracket debonding: after 24 h water storage or following 5000 thermo-cycles plus 5000 cycles fatigue loading, to determine the shear bond strength (SBS), adhesiv

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Publication Date
Tue Apr 30 2024
Journal Name
Iraqi Journal Of Science
Synthesis and Characterization of some new heterocyclic derivatives from aromatic carbonyl ‎compounds and carboxylic acids with Evaluation some of them for biological activity
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     In this research investigation, a total of eighteen diverse tetra- and penta-lateral cyclic compounds were synthesized. These included 1,3,4-thiadiazole, thiazolidin-4-one (via an alternative method), 1,2,4-triazole, carbothioamide, thiazole-4-one, azetidin-2-one, and oxazole. The synthesis procedure entailed a sequence of reactions. The thiazolidine-4-one 1 was obtained by reaction p-aminobenzoic acid with thiosemicarbazide, followed by treatment with p-tolualdehyde to produce Schiff base 2. Reaction Schiff base 2 with mercaptoacetic acid in dry benzene was carried out to produce thiazolidine-4-one 3. In another synthesis pathway, the esterification of p-nitro benzoic acid with ethanol in the presence of sulfuric acid was

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Publication Date
Mon Jun 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of dental enamel color after fixed orthodontic therapy using two types of protectors to prevent white spot lesions (A prospective clinical study)
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Background: The aim of this study is to evaluate the color change ∆E of the dental enamel following treatment with 2 kinds of protector (icon infiltrant, clinpro varnish) before fixed orthodontic treatment to avoid the possible white spot lesions. Materials and Methods: Fifty four subjects treated with fixed appliances were divided into 3 groups: the 1st group was control, while the 2nd and 3rd groups were treated with icon infiltrant and clinpro varnish before bonding procedure, respectively. Color parameters (L,a,b) were recorded for the middle and gingival thirds before and after bonding procedure to get the ∆E of each group. Results: One-way ANOVA test showed a non-significant difference in ∆E between the 3 groups a

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
The Extent to Which Future Skills are Employed During Teaching from the Viewpoint of Students of Islamic Studies and their Relationship to Students' Attitude towards Future Profession
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The research aims to identify the relationship between employing future skills during teaching from the viewpoint of students of Islamic studies at the Northern Border University, as well as their attitudes towards future professions. The researcher employed the correlational descriptive approach. The tools were a questionnaire for employing future skills, and a scale for the attitude towards the future profession. The two research tools were applied to a random sample of (242) male and female students from the department of Islamic Studies, College of Education and Arts. The findings showed that the total level of employing future skills and their three axes during teaching was average. It was also found that the attitude towards future

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