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A reflection of the integration of accounting income and economic value added on the decisions of investors
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           The support qualitative information regards as an additional step in the process of decision-making where the method following by companies to provide information help in the creation of value because it is very important to deliver information to investors about their stratigies and what happen truly inside the companies i.e.  every case relating with the expectations of stockhotslder and the prices of markets depending on those expectation ,and if the matter isn’t that there will be lack of confidence thate couldn’t be backed again. The decisions of the investors effected by security ,economic ,political, psychological, emotional ,and financial factors .investores always seek to gain big profits and ,buy and hold stoks by them could gain the highest profits ,and the indicators of the assessment divedided into two main catogarios :the traditional and standard ones depending on the value.

The aim of this study is to shed th light on the concept of economic value added as one aspect of optional disclosure and how to rely on the economic value added as an indicator supporting the financial reporting through its integration with traditional accounting income and making a link between them and the related variables helping to rationalize the decisions of investors .this study has been applied in twenty industrial company listed on the Iraq stock exchange (iex)for the year (2010).the hypotheses of the study have been tested by using the statistical analyses ,where the researcher depended on pearson correlation coefficient to test the degree and the type of the relationship and on the simple and multiple regressions analisis resulting in the following result:

In 2010 the correlation of EVA with (, ROA, EPS AR, ROE, ROI)is weak postitive . where Eva explaining  R2 when the integration of each of the EVA and NI, 41.2% of ROE, 29.1% ROI, 19.4% ROA, 14.3% EPS, 10% AR.

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Publication Date
Tue Mar 22 2016
Journal Name
Iraqi Journal Of Medical Sciences
BK Polyomavirus-infected Decoy Cells in Urine Cytology Specimens of Renal Transplant Recipients
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Background BK polyomavirus is one of the common post-transplant viral infections, affecting ∼15% of renal transplantation recipients (RTR), leading to graft loss in more than half of cases. Objectives Study the rate of detection of BK virus (BKV) in RTRs in Pap-stained urine cytology specimens. Methods A single center study, urine samples were collected from 99 RTR patients, with 15 Living Donors (LD) and 15 patients with chronic kidney disease (CKD) were taken as controls. And urine cytology smears were Pap stained for detection of decoy cells (DCs). Results Out of the 99 RTRs, 27 (27.3%) patients were decoy positive, 8 out of these 27 patients had uncommon DCs, and 5 out of these 27 cytology positive patients (18.5%) had biopsy proven B

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Some Common Fixed Points Theorems of Four Weakly Compatible Mappings in Metric Spaces
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                 In this paper, we proved coincidence points theorems for two pairs mappings which are defined on nonempty subset   in metric spaces by using condition (1.1). As application, we established a unique common fixed points theorems for these mappings by using the concept weakly compatible (R-weakly commuting) between these mappings.

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Publication Date
Wed Mar 01 2017
Journal Name
International Journal Of Science And Research (ijsr)
Corrosion Inhibition for Carbon Steel of Benzimidazole Derivatives Synthesized in Sulfuric Acid Solution
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Synthesis three organic inhibitors for carbon steel corrosion: 2-(propylthio)-1H-benzo[d]imidazole (PTBI), 2-(allylthio)- 1H-benzo[d]imidazole (ATBI) and 2-(prop-2-ynylthio)-1H-benzo[d]imidazole (YTBI) were prepared from reaction of 2-mercapto benzimidazole with different alkyl halide. The melting point and TLC were used to confirm the purity of the inhibitors as well as using the [FTIR, 1H-NMR and 13C-NMR] for the identify structures. The synthesized inhibitors were examined by potentiostatic polarization measurement as corrosion inhibitors of carbon steel in acidic media [1M H2SO4 ].The polarization measurement results showed that the mixed type inhibitors. In addition, the efficiency of inhibitors (YTBI) were studied at different con

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Publication Date
Wed Oct 24 2018
Journal Name
Al-kindy College Medical Journal
Echocardiographic assessment of Left Ventricular Dyssynchrony in Hypertensive Patients with Normal Systolic Function
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Background: Normal Left Ventricular systolic function is present in nearly 50% of patients with congestive heart failure, the majority of such patients have systemic hypertension. Recent studies have demonstrated Left Ventricular dyssynchrony among patients with heart failure and normal systolic function. The co-existence between Left Ventricular dyssynchrony and hypertension with normal systolic function (with no clinical evidence of heart failure) is less well understood.

Objective:

To assess the Left Ventricular dyssynchrony among hypertensive patients with normal systolic function by using Tissue doppler imaging.To find out the associations between the LV dyssynchrony and other global

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Publication Date
Sun Feb 10 2019
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Nurses’ Practices toward Safe Intravenous Chemotherapy Infusion in Baghdad City Hospitals
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Abstract Objectives: The study aims to evaluate the nurses' practices that concerning intravenous chemotherapy infusion and to find out the association between nurses' practices and their level of education, year of experiences, and training course.
Methodology: A descriptive study was conducted in Baghdad Teaching Hospital and Al Amal National Hospital for Treatment of Tumors for the purpose of evaluating the practices of nurses related to infusion of intravenous chemotherapy for the period from 20th October 2017 to 14th March 2018. The sample was randomly selected from both hospitals. Who were evaluated by using a checklist to observe their practices which consisted of two parts; the first part included the demographic information

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Publication Date
Mon Mar 01 2021
Journal Name
Al-khwarizmi Engineering Journal
Adsorption of Indigo Carmen Dye by Using Corn Leaves as Natural Adsorbent Material
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    In this paper, the ability of using corn leaves as low-cost natural biowaste adsorbent material for the removal of Indigo Carmen (IC) dye was studied. Batch mode system was used to study several parameters such as, contact time (4 days), concentration of dye (10-50) ppm, adsorbent dosage (0.05-0.25) gram, pH (2-12) and temperature (30-60) oC. The corn leaf was characterized by Fourier-transform infrared spectroscopy device before and after the adsorption process of the IC dye and scanning electron microscope device was used to find the morphology of the adsorbent material. The experimental data was imputing with several isotherms where it fits with Freundlich (R2 = 0.9937) and followed pseudo second order kinetic. The hi

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Publication Date
Wed Jan 01 2025
Journal Name
Aip Conference Proceedings
Comparative analysis of parameter estimation methods for Meixner process using wavelet packet transform
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The current research creates an overall relative analysis concerning the estimation of Meixner process parameters via the wavelet packet transform. Of noteworthy presentation relevance, it compares the moment method and the wavelet packet estimator for the four parameters of the Meixner process. In this paper, the research focuses on finding the best threshold value using the square root log and modified square root log methods with the wavelet packets in the presence of noise to enhance the efficiency and effectiveness of the denoising process for the financial asset market signal. In this regard, a simulation study compares the performance of moment estimation and wavelet packets for different sample sizes. The results show that wavelet p

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Gel clot assay used for detection of candida spp onfection in urinary tract
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the study including isolation and identification of candida spp causing UTIs from patintes coming to al-yarmouk hospital

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Techniques of Directorial Narration in Iraqi Theatre Show: سيف الدين عبد الودود عثمان
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            The concept of narration has taken an aesthetic field farther than the primitive human act which was imposed by the necessities of social communication in an ancient historical period. The research addressed the research problem. The importance of the research lies in connecting the concept of narration with the theatre directing elements. The research aims at discovering the narration fields in the theatre directing represented by the perceived videos, audios and motions. The research time limit was (2014).  The theoretical framework is divided into three chapters:

The first chapter (the concept of narration in literature and criticism), the second addressed

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Uranium concentrations in Soil of Salahdin Governorate Using CR-39 Nuclear Track Detector
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Uranium concentrations in soil were determined for ten locations in Salahdin governorate using CR-39 track detector, fission fragments track technique was used, the nuclear reaction of nuclear fission fragments obtained by the bombardment of 235U with thermal neutrons from (Am-Be) neutron source with flux (5000n.cm-2.s-1), the concentration values were calculated by a comparison with standard samples. The results of the measurements show that the uranium concentration in soil samples various from 0.42±0.018ppm in Beji province to 0.2±0.014 ppm in Tooz province with an average (0.31±0.08ppm), the values of uranium concentration in all samples are within the permissible limits universally.

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