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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
Sat Jan 01 2011
Journal Name
Journal Of Engineering
ORGANIZATION OF MEMORY CHIPS IN MEMORY SYSTEMS THAT HAVE WORD SIZE WIDER THAN 8-BIT
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This paper presents a method to organize memory chips when they are used to build memory systems that have word size wider than 8-bit. Most memory chips have 8-bit word size. When the memory system has to be built from several memory chips of various sizes, this method gives all possible organizations of these chips in the memory system. This paper also suggests a precise definition of the term “memory bank” that is usually used in memory systems. Finally, an illustrative design problem was taken to illustrate the presented method practically.

Publication Date
Sat Nov 03 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Construction of an Initial Assessment Documentation Tool for Nursing Recording System in Coronary Care Units
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Objective : The study was carried out to construct an initial assessment documentation tool for nursing
recording system in Coronary Care Unit.
Methodology : A descriptive, purposive sample of (65) nurses was selected from CCU of main
teaching hospitals (Al Karama, Al Kindy, Al Kadimia, Al Yarmmok, Baghdad teaching hospital, Ibn
Al Naffis hospital) and Ibn-Al betar hospital in Baghdad city from the 15th of April 2004 to the 15th of
April 2006.
The instrument was constructed and comprised of two sections: section one included the
nurses' demographic characteristic; section two was the initial assessment documentation tool that
contained (2) parts including: General information form and the initial assessment form.

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Publication Date
Mon Jun 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Using Sonic Log to Predict Abnormal Pressure Zones in Selected Oil Wells (Western of Iraq)
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Two oil wells were tested to find the abnormal pressure zones using sonic log technique. We found that well Abu-Jir-3 and Abu-Jir-5 had an abnormal pressure zones from depth 4340 to 4520 feet and 4200 to 4600 feet, respectively. The maximum difference between obtained results and the field measured results did not exceed 2.4%.
In this paper, the formation pressures were expressed in terms of pressure gradient which sometimes reached up to twice the normal pressure gradient.
Drilling and developing such formations were dangerous and expensive.
The plotted figures showed a clear derivation from the normal trend which confirmed the existence of abnormal pressure zones.

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Cosmetics, Dermatological Sciences And Applications
Topical Therapy of Acute Cutaneous Leishmaniasis Using Zinc Sulphate Solution 25% versus Podophyllin Solution 25%
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Publication Date
Sat Jan 01 2011
Journal Name
Iraqi Journal Of Physics
Monte Carlo Simulation for Bremsstrahlung Buildup Factor Produced by Absorption of Y-91 Beta Rays
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This paper presents the first data for bremsstrahlung buildup factor (BBUF) produced by the complete absorption of Y-91 beta particles in different materials via the Monte Carlo simulation method. The bremsstrahlung buildup factors were computed for different thicknesses of water, concrete, aluminum, tin and lead. A single relation between the bremsstrahlung buildup factor BBUF with both the atomic number Z and thickness X of the shielding material has been suggested.

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Publication Date
Sat Jun 21 1930
Journal Name
College Of Islamic Sciences
Quelques raisons du total et son impact sur l'interprétation du Coran: Study of explanatory models
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The reasons for the totality are varied and multiple, some of which are attributed to the methods of the Arabic language as the participant
Verbal and omnipotent differences in the oud of conscience, which are comprehensive reasons for language in all
And some of these reasons are due to the sciences of the Qur'an, such as cessation and initiation
The explanation of the explanation for the multiplicity of words and differences in them, which necessarily led to a dispute jurisprudence
Linked to the origin of disagreement in the interpretation of the totality and its orientation and understanding and to summarize this subject and diverge
Parts and vocabulary did not receive the necessary care and did not absorb the lesson an

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Publication Date
Sat Aug 12 2017
Journal Name
Journal Of Engineering
Simulation of Groundwater Movement for Nuclear Research Center at AlTuwaitha Area in Baghdad City, Iraq
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ABSTRACT  
     The simulation of groundwater movement has been carried out by using MODFLOW model
in order to show the impact of change of water surface elevation of the Tigris river on layers of
the aquifer system for Nuclear Research Center at Al-Tuwaitha area, in addition to evaluate the
ability of the proposed pumping well to collect groundwater and change the direction of flow at
steady-state. The results of the study indicated that there is a good match between the values of
groundwater levels that calculated in the model and measured in the field, where mean error  is
0.09 m.
     The study also showed that the increasing of water surface elevation of the

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Publication Date
Wed Dec 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Improvement of Surface Roughness Quality for Stainless Steel 420 Plate Using Magnetic Abrasive Finishing Method
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     An experimental study was carried out to improve the surface roughness quality of the stainless steel 420 using magnetic abrasive finishing method (MAF). Four independent operation parameters were studied (working gap, coil current, feed rate, and table stroke), and their effects on the MAF process were introduced. A rotating coil electromagnet was designed and implemented to use with plane surfaces. The magnetic abrasive powder used was formed from 33%Fe and 67% Quartz of (250µm mesh size). The lubricant type SAE 20W was used as a binder for the powder contents. Taguchi method was used for designing the experiments and the optimal values of the selected parameters were found. An empirical equation representing the r

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Publication Date
Fri Aug 15 2025
Journal Name
Baghdad Science Journal
Corrosion Protection of Copper in Salt Medium by Poly 4-Hyroxyaniline Deposited via Electrodeposition Technique
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The polymer was used to inhibit the corrosion of copper metal in salt media in different concentrations at room temperature using potentiometric polarization measurement. The polymer was prepared by mixing (0.1 M) 4-Hydroxy aniline (C6H7NO) with (0.25M) of ammonium persulfate as the initiator using the electro-deposition technique. The polymer’s results showed that copper in (3.5%) NaCl had good corrosion resistance. The findings demonstrate that the %IE for polymer-induced copper corrosion is 89.32% at 10 ppm concentration as a result of the 4-hydroxy aniline polymer’s adsorption from salt solution on the surface of copper metal. The numbers from the polarization method and the acquired standard data agree well. The coated copper by po

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Publication Date
Fri Jun 01 2018
Journal Name
International Journal Of Health Sciences
Molecular assessment of some cardiovascular genetic risk factors among Iraqi patients with ischemic heart diseases
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Abstract Objective: The underlying molecular basis of ischemic heart diseases (IHDs) has not yet been studied among Iraqi people. This study determined the frequency and types of some cardiovascular genetic risk factors among Iraqi patients with IHDs. Methods: This is a cross-sectional study recruiting 56 patients with acute IHD during a 2-month period excluding patients >50 years and patients with documented hyperlipidemia. Their ages ranged between 18 and 50 years; males were 54 and females were only 2. Peripheral blood samples were aspirated from all patients for troponin I and DNA testing. Molecular analysis to detect 12 common cardiovascular genetic risk factors using CVD StripAssay® (ViennaLab Diagnostics GmbH, Austria) was performed

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