The study aims (objective ) to clarify the concept of comprehensive income and its usefulness for users, as the study aims to clarify the relationship between the concept of comprehensive income and market value of the company where the measurement of comprehensive income after accounting for net income and by measuring the unrealized gains or losses in the value of securities available for sale, and measurement the unrealized gains or losses on futures contracts, which are financial derivatives, and measurement the unrealized gains or losses from the settlement of foreign currency translation (conversions), and measurement the impact on the market value of companies and of the present study to rise or fall of return on the stock

The subject of this study is one of the most interactive media networks, which is the Instagram.The study uses a descriptive approach and focuses on how Instagram turns from a media tool to a marketing tool. The study problematic consists of this question: How Instagram turns to a marketing tool, and what are the advantages and the disadvantages for that?This study highlights the definition of Instagram, the creation of it and its improvement, the Instagram in Bahrain, the Instagram uses, the Instagram as a marketing tool, and the advantages and disadvantages of using Instagram for marketing.The study confirms that Instagram is a new media network, and focuses on how it develops on later stages and mentions the increase of the percentage

For over a decade, educational technology has been used sparingly in our schools and universities. Online training courses have been used since 2003 to fill the gaps in our learning system and to add extra program besides classroom learning. This paper aims to investigate the Iraqi EFL instructors’ participating in online training courses and its influence on the process of teaching and learning.

       The sample of present study consists of 30 instructors from University of Baghdad. The questionnaire of sixteen items was constructed. After ensuring validity and reliability of questionnaire, it was applied on March 2013 and the result shows that most of instructors improve their teaching methods b

Background: Temporomandibular joint disorders refer to a group of heterogeneous pain and dysfunction conditions involving the masticatory system, reducing life quality of the sufferers. Arthrocentesis is simple and less invasive surgical procedure for the treatment of internal derangement than arthroscopy and better than other conservative procedures such as drugs, occlusal appliances and physiotherapy. The aim of the study was to evaluate the effect of arthrocentesis with injection of hyaluronic acid in the treatment of internal derangement of temporomandibular joint for the restoration of its function, reducing pain and preventing further deterioration of the temporomandibular joint dysfunction. Materials and methods: This study was perfo

Iraq has seen many changes at the social, economic and political levels. This led to cause many shifts in the structure of its society and imposed great challenges reflected in the behavior and awareness of that society in general and youth in particular.

Those changes made the Iraqi society undergoing the transformation of value and culture aspects formed a political awareness that caused cultural and political diversity within the family and society. A greater openness to the outside world caused by the communication revolution, as the world has witnessed during the past two decades, has helped in making that change. Iraq had its share of media and political openness, which were included after the US occupation in 2003. As a re

To achieve optimal plant growth and production under salt stress, some products were added in adequate quantities to give a good yield, especially bean plants which are sensitive to salinity. For this purpose, this experiment was carried out during the spring growing season in 2022 in Baghdad, to study the effects of humic acid, cytokinin, arginine and their interaction with 9 parameters that reflect the overall traits of vegetative growth and yield of common bean plants Phaseolus vulgaris L. var. Astraid (from MONARCH seeds, China). The factorial design with 3 replicates was used, each with 7 plants treated via foliar spraying or by addition to the soil. The first factor included three groups; H0, H1 and H2 (0, 6, 12 Kg.h^-1 H

Each book has a specific style in which its author walks on it from its beginning to its end, and the Holy Qur’an is a book that compiled many methods that were indicative of its miracle, and that it is one unit even though it has been astrologer for twenty-three years.
There is no doubt that knowledge of the Qur’anic methods is one of the pillars of the approach that deals with any of the Qur’an, and the multiplicity of Qur’anic methods is a fact that has many causes. It has been expressed by the Qur’anic discharge and the conjugation of verses to bring them to different methods, and on multiple forms such as nominal, actual, singular Qur’an, presentation, delay, deletion, mention, abbreviation and redundancy. The Qur'ani

The aim of the present investigation was to develop a microsponge delivery system of acyclovir to control its release when applied topically thereby reducing dosing frequency and enhancement patient compliance. The microsponges were produced by the oil in oil emulsion solvent diffusion method. The effect of different formulation and process variables such as internal phase volume, polymer type, drug-polymer ratio, stirring speed and stirring duration on microsponge production yield, loading efficiency, particle size and in-vitro drug release was evaluated. The result showed that the microsponge F2 prepared from Eudrajet RS polymer had optimum physical properties regarding the loading efficiency of 99.71_+ 0.7% and product

This paper studies the behavior of axially loaded RC columns which are confined with carbon fiber reinforced polymers’ sheet (CFRP) and steel jackets (SJ). The study is based on twelve axially loaded RC columns tested up to failure. It is divided into three schemes based on its strengthening type; each scheme has four columns. The main parameters in this study were the compressive strength of the concrete and steel reinforcement ratio. Furthermore, the results of the experimental test showed a substantial enhancement in the column's load-carrying capacity. When compared to the original columns, the CFRP sheet had a significant effect on improving the ductility of the column by increasing the axial deformation by about 59.2 to 95.7

The aim of this research is to diagnose the impact of competitive dimensions represented by quality, cost, time, flexibility on the efficiency of e-learning, The research adopted the descriptive analytical method by identifying the impact of these dimensions on the efficiency of e-learning, as well as the use of the statistical method for the purpose of eliciting results. The research concluded that there is an impact of the competitive dimensions on the efficiency of e-learning, as it has been proven that the special models for each of the research hypotheses are statistically significant and at a level of significance of 5%, and that each of these dimensions has a positive impact on the dependent variable, and the research recommended