The purpose of the study is to analyze the extent of the impact of liquidity as an independent variable on profitability as an intermediate variable and the value of banks listed in the Iraq Stock Exchange as a dependent variable, as the research problem is summarized by the fact that most banks focus on profitability as a phased goal without focusing on maximizing its value as a strategic goal by enhancing the wealth of owners and shareholders. On the long term, the research community is represented by the banks listed on the Iraq Stock Exchange, while the research sample was deliberately chosen, which included three private banks such as Baghdad Commercial Bank, the Iraqi Commercial Bank and the Iraqi Investment Bank, an

The cost of pile foundations is part of the super structure cost, and it became necessary to reduce this cost by studying the pile types then decision-making in the selection of the optimal pile type in terms of cost and time of production and quality .So The main objective of this study is to solve the time–cost–quality trade-off (TCQT) problem by finding an optimal pile type with the target of "minimizing" cost and time while "maximizing" quality. There are many types In the world of piles but  in this paper, the researcher proposed five pile types, one of them is not a traditional, and   developed a model for the problem and then employed particle swarm optimization (PSO) algorithm, as one of evolutionary algorithms with t

The aim of the study was to evaluate the efficacy of diode laser (λ=940 nm) in the management of gingival hyperpigmentation compared to the conventional bur method. Materials and methods: Eighteen patients with gingival hyperpigmentation were selected for the study with an age between 12-37 years old. The site of treatment was the upper gingiva using diode laser for the right half and the conventional method for the left half. All patients were re-evaluated after the following intervals: 3 days, 7 days, 1 month and 6 months post-operation. Pain and functions were re-evaluated in each visit for a period of 1 day, 3 days and 1 week post-operation. Laser parameters included 1.5 W in continuous mode with an initiated tip (400 μm) placed in

Abstract:

              The hotel sector is one of the most vital sectors exposed to risks, and the authorities concerned with control must take their active and influential role in putting the hotel sector on the right track and compatible with the internationally approved approaches, and the importance of auditing the performance of the hotel sector in light of the (Covid-19) pandemic is embodied in the fact that it gives a clear and realistic picture to the management and regulatory bodies about the performance and activities of this sector and the shortcomings and deviations that must be addressed, and also helps government decision makers to ob

Volunteerism is an element included in many human cultures. It represents a positive cooperative act between individuals and groups. It expresses the social value systems. As a social phenomenon, it develops in societies according to innumerous circumstances and conditions. This study uses a functional approach that assumes that volunteering performs six functions for volunteers. Namely, we assume that volunteering (1) creates a sense of protection (2) meets significant cultural values (3) improves professional status of volunteers, (4) strengthens their social relationships, (5) helps them achieve a better understanding of life, and finally, (6) enhances their outlook and self-esteem. The central aim of the study is to discuss these fun

Abstract

Praise be to Allah and prayers and peace be upon our Prophet, Muhammad, his family and all of his companions,

This research addresses the issue of judge's preaching to the litigants and witnesses; it is a very significant issue since the judge cannot know the insides and facts, but it issues judgments based on the hearings. Since people are originally wrong-doing and ignorant, they, therefore, commit injustice, oppression, false adversarial, and false testimony. However, some people can possibly retreat and return to the right, after being inattentive or recalcitrant, by preaching. This fact led scholars to talk about the judge's preaching to litigant and witnesses and this research is conducted

This research aims to analyze and evaluate  the reality of the total quality management for the central laboratories by comparing systems of work in the laboratories of Al- Kadhimiya Didactic Hospital with the requirements of ISO 17025 to determine the degree of compatibility and the willingness to adapt to the requirements of the above specification and to show the ability of building an applicable quality management system and to identify problems and their mitigations and prevention to increase.

This study gains its importance from the importance of the labs which stems from the fact that the process of health is a set of interrelated activities, Medical examinations and tests con

Water flooding is one of the most important methods used in enhanced production; it was a pioneer method in use, but the development of technology within the oil industry, takes this subject toward another form in the oil production and application in oil fields with all types of oils and oil reservoirs. Now days most of the injection wells directed from the vertical to re-entry of full horizontal wells in order to get full of horizontal wells advantages.
This paper describes the potential benefits for using of re-entry horizontal injection wells as well as combination of re –entry horizontal injection and production wells. Al Qurainat productive sector was selected for study, which is one of the four main productive sectors of Sout