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jeasiq-2073
The variation of the Firm’s value considering the relationship between the financial structure and earnings per share
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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 was selected that included (10) companies, and data and information were collected through the annual financial reports issued by the Iraq Stock Exchange for the time period (2014-2018), as well as The research relied on a set of descriptive statistics methods (arithmetic mean - standard deviation - percentages) as well as a group of inferential statistics methods (Pearson Correlation Laboratory - Simple Regression - Multiple Regression), through the two statistical packages of (SPSS V.26 - AMOS V. 25) to compare the calculated results and test the hypotheses. The research found the most prominent results represented in the absence of an effect of the debt ratio on the market and real value of companies, while it found a significant effect of the debt ratio and earnings per share on the market value of companies. The importance of the research is represented by the limited studies that dealt with the three variables together in an analytical manner in the Iraq Stock Exchange (financing structure - earnings per share - firm value) and the extent of the impact of each of the financing structure through the debt ratio, and earnings per share on both market value and real value For companies' shares, as well as determining the relationship between the independent research variables represented by the financing structure and earnings per share, with the approved variables (the real value of companies, and the market value)

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Publication Date
Thu Jun 18 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Dental caries among a group of boys with β-thalassemia major (10-12 years old) in relation to salivary Mutans streptococci
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Background: Beta thalassemia major is an inherited disorder that may affect general and oral health.The purpose of this study was toassess the severity of dental caries in relation to oral cleanliness, mutans streptococciamong a group of boys with beta thalassemia majorin comparison with a control group. Materials and Methods: The study involved 30 boys with BTM aged 10-12 years compared to 30 healthy boys with the same age group. d1-4mfs and D1-4 MFS indices were applied (Muhlemann, 1976), the viable counts of mutans streptococci in stimulated saliva were also determined. Results: The entire thalassemic group was caries-active. For both dentitions, a higher dmfs/DMFS values were recorded for study compared to control group, difference was

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Publication Date
Fri Sep 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Impact of bitter taste threshold on caries experience in relation to ABO blood types among dental students at Al Kufa University
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Background: Blood group system and the ability to taste phenylthiocarbamide (PTC) are the most studied traits in human genetics which have been extensively used in describing genetic variations among human populations around the world that may had an effect on dental caries. The aims of present study were to investigate the caries experience among students with different bitter taste threshold in relation to blood type. Materials and Methods: The sample of present study includes dental students female aged19-21 years. The diagnosis of dental caries was done according to the criteria of Manjia et al, 1989 recording decayed lesion by severity (D1-4) MFS. Furthermore, bitter taste sensitivity was measured according to PTC (phenylthiocarbamid

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Detection of human metapneumovirus RNA sequence in nasopharyngeal SWAP sample from children with acute respiratory tract infections in Najaf Province, Iraq
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The purpose of this subject is to identify what is being studied in the article, which is the involvement of human Metapneumovirus in children with respiratory illnesses. During the period November 2020 to February 2021, 100 patients with respiratory tract infections were admitted to Al Zahra Teaching Hospital and AL-Forat AL-Awsat Teaching Hospital in Najaf Governorate. Nasopharyngeal swabs were collected from patients for molecular diagnosis of human metapneumovirus using Real-Time-PCR. The patients were distributed based on age into five groups as follows (Less than one, 1-2, 2-3, 3-4, and 4-5 years), and twenty samples of healthy individuals were approved as a control group without any clinical signs of infection. the children of age gr

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Publication Date
Tue May 17 2022
Journal Name
Egyptian Journal Of Chemistry
Determination of Ferrous Ion in Pure & Pharmaceutical Preparation by Continuous Flow Injection Analysis Via Turbidmetric Utilizing NAG-4SX3-3D Analyzer
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Publication Date
Wed Jan 01 2025
Journal Name
Socar Proceedings
Enhanced permeability estimation in non-cored wells using a modified flow zone index-permeability crossplot: a case study of carbonate reservoirs
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The permeability estimates for the uncored wells and a porosity function adopting a modified flow zone index-permeability crossplot are given in this work. The issues with implementing that approach were mostly crossplots, due to the influence of geological heterogeneity, did not show a clear connection (scatter data). Carbonate reservoir flow units may now be identified and characterized using a new approach, which has been formally confirmed. Due to the comparable distribution and flow of clastic and carbonate rock fluids, this zoning method is most effective for reservoirs with significant primary and secondary porosity. The equations and correlations here are more generalizable since they connect these variables by combining cor

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Publication Date
Sat Feb 22 2025
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
In vivo Brain Pharmacokinetics of Dolutegravir Sodium-Loaded Nanostructured Lipid Carrier in situ Gel: Comparative Study with an Intravenous Drug Solution
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Background: Dolutegravir sodium (DTG), used to treat HIV, faces challenges in delivering effective therapeutic concentrations to the brain due to the blood-brain barrier (BBB). Nanostructured lipid carriers (NLCs) combined with in situ gels present a promising strategy for enhancing brain drug delivery via the intranasal route. Objective: To compare brain pharmacokinetics of DTGs delivered via NLC-loaded in situ gel intranasal administration with the conventional intravenous (IV) drug solution. Methods: 80 Wistar rats, which were divided into three groups: two groups consisting of 39 animals each and a control group with 2 animals. Rats were administered with a dose of 1.0 mg/kg of DTGs IV, and DTGs NLC-loaded in situ gel were admin

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Publication Date
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
An Efficient Numerical Method for Solving Volterra-Fredholm Integro-Differential Equations of Fractional Order by Using Shifted Jacobi-Spectral Collocation Method
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The aim of this article is to solve the Volterra-Fredholm integro-differential equations of fractional order numerically by using the shifted Jacobi polynomial collocation method. The Jacobi polynomial and collocation method properties are presented. This technique is used to convert the problem into the solution of linear algebraic equations. The fractional derivatives are considered in the Caputo sense. Numerical examples are given to show the accuracy and reliability of the proposed technique.

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Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
Determination of Advanced Oxidation Protein Products, E3 SUMO-Protein Ligase NSE2[NSMCE2], as a Marker to Predict Child Acute Lymphoblastic Leukemia
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Acute lymphoblastic leukemia (ALL) is a cancer of the blood and bone marrow (spongy tissue in the center of bone). In ALL, too many bone marrow stem cells develop into a type of white blood cell called lymphocytes. These abnormal lymphocytes are not able to fight infection very well. The aim of this study was to investigate possible links between E3 SUMO-Protein Ligase NSE2 [NSMCE2] and increase DNA damage in the childhood patients with Acute lymphoblastic leukemia (ALL). Laboratory investigations including hemoglobin(Hb) ,white blood cell (WBC) , serum total protein , albumin ,globulin , in addition to serum total antioxidant activity (TAA) , Advanced oxidation protein products(AOPP) and E3 SUMO-Protein Ligase NSE2[NSMCE2]. Blood samples

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Publication Date
Sun Jul 07 2019
Journal Name
Open Access Macedonian Journal Of Medical Sciences
Chromogenic in Situ Hybridization Technique versus Immunohistochemistry in Assessment of HER2/neu Status in 448 Iraqi Patients with Invasive Breast Carcinoma
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BACKGROUND: The rapidly growing knowledge regarding factors controlling tumour growth, with the new modalities of therapy acting on the biological activity of the tumours draw the attention of most cancer researches nowadays and represent a major focus for clinical oncology practice. For the detection of HER2/neu protein overexpression and gene amplification, immunohistochemistry (IHC) and in-situ hybridisation (ISH) is the recommended techniques, respectively, with high concordance between the two techniques. The current United Kingdom recommendations for HER2/neu testing are either for a two-tier system using IHC with reflex ISH testing in equivocal positive cases, or a one-tier ISH strategy. AIM: To compare the results of HER2/neu gene s

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Detection a New Antiseptic Resistant Variant of qac Gene in Some Multi Drug Resistant Staphylococcus aureus Isolated from Different Clinical Sources
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The increasing use of antiseptic compounds creates selective pressure cause emergence of antiseptic resistance among Staphylococcus aureus .Resistance mechanism of antiseptic is driven mainly by multi drug resistant (MDR) efflux protein.Sixty five isolates of S.aureuswere collected from different clinical sources and subjected to 11 antibiotics most of them are recognized by efflux systems as extruded substrates. Range of efflux activity was estimated using cartwheel method. Simultaneous discrimination of antiseptic coding genes (qacA/B, smr and norA)as well as nuc and mecA genes among multidrug resistantS.aureus(MRSA) isolates was preformed using multiplex PCR assay

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