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

In this study, tin oxide (SnO2) and mixed with cadmium oxide (CdO) with concentration ratio of (5, 10, 15, 20)% films were deposited by spray pyrolysis technique onto glass substrates at 300ºC temperature. The structure of the SnO2:CdO mixed films have polycrystalline structure with (110) and (101) preferential orientations. Atomic force microscopy (AFM) show the films are displayed granular structure. It was found that the grain size increases with increasing of mixed concentration ratio. The transmittance in visible and NIR region was estimated for SnO2:CdO mixed films. Direct optical band gap was estimated for SnO2 and SnO2 mixed CdO and show a decrease in the energy gap with increasing mixing ratio. From Hall measurement, it was fou

The current study included measuring the percent of protein in the extract of nematode Ascaridia galli that infect chickens, it was 1.157% and equivalent to 11.570 mg /L., as well as the amino acid analysis in the nematode A.galli by using a high-performance liquid chromatography technique (HPLC), as was detect five types for amino acids in this extract Leucine, Threonin, Serine, Methionine and Valine as the amount of these amino acids in the extract was as follows 132.973, 26.994, 10.453, 2.243 and 1.888 mg /L., respectively, and other amino acids which Glutamic, Histidine and Tyrosin did not exist in the nematode A.galli.

The corrosion behavior of carbon steel at different temperatures 100,120,140 and 160 Cͦ under different pressures 7,10 and 13 bar in pure distilled water and after adding three types of oxygen scavengers Hydroquinone, Ascorbic acid and Monoethanolamine in different concentrations 40,60 and 80 ppm has been investigated using weight loss method. The carbon steel specimens were immersed in water containing 8.2 ppm dissolved oxygen (DO) by using autoclave. It was found that corrosion behavior of carbon steel was greatly influenced by temperature with high pressure. The corrosion rate decreases, when adding any one of oxygen scavengers. The best results were obtained at a concentration of 80 ppm of each scavenger. It was observed that 

Efficient and cost-effective drilling of directional wells necessitates the implementation of best drilling practices and advanced techniques to optimize drilling operations. Failure to adequately consider drilling risks can result in inefficient drilling operations and non-productive time (NPT). Although advanced drilling techniques may be expensive, they offer promising technical solutions for mitigating drilling risks. This paper aims to demonstrate the effectiveness of advanced drilling techniques in mitigating risks and improving drilling operations when compared to conventional drilling techniques. Specifically, the advanced drilling techniques employed in Buzurgan Oil Field, including vertical drilling with mud motor, managed pres

Background: The fracture of instruments within root canal during endodontic treatment is a common incidence, fracture because of fatigue through flexure occurs due to metal fatigue, this study aimed to assess the effect of curvature angle and rotational speed on the cyclic fatigue of different type of Endodontic NiTi Rotary Instruments and compare among them. Materials and method: Three types of rotary instruments with tip size 0.25: ProTaPer F2 (Densply, Malifier) Revo-S SU( 0.06 taper, MicroMega) and RaCe system (0.06 taper, FKG, Dentaire), Forty file of each instrument were used within two canals with angle of curvature (40 &60 )at two speed (250&400)RPM, twelve group were formed for all instruments(total number=120),ten file fo

The research aims to know the influence of the intellectual capital on the internal control system in a sample of General Inspection Offices in Iraq. The research includes a sample of individuals who are working in these offices total sample (46) individuals distributed according to functional levels (General Inspector, Deputy Inspector General, and Director) , The data and information were collected by using questionnaire, which is done for this purpose, as well as personal interviews in order to reach to the results that achieve the aim of this research , Two hypotheses were formed , the first hypothesis consists of (4) secondary hypothesis , All these hypotheses were tested by using statistical tools such as (percentages, freq

Background: Animal bite is one of the public health problems all over the world, especially in poor countries. Animal bites have an impact on human health due to rabies disease, which is a viral transmitted disease from animal to human with a high mortality rate.
Objective: To determine the epidemiological characteristics of animal bite cases by person, time, and place.
Method: Descriptive cross sectional study was done by reviewing cases caused by animal bites., Data including the demographic characteristics of age, gender, occupation, site of bite, and attending health institutions searching treatment were all included.
Results: There were 11600 animal bite cases. Most of bites caused by stray dogs 11577(99.8%), and the males

Cloud point extraction is a simple, safe, and environmentally friendly technique for preparing many different kinds of samples. In this review, we discussed the CPE method and how to apply it to our environmental sample data. We also spoke about the benefits, problems, and likely developments in CPE. This process received a great deal of attention during preconcentration and extraction. It was used as a disconnection and follow-up improvement system before the natural mixtures (nutrients, polybrominated biphenyl ethers, pesticides, polycyclic sweet-smelling hydrocarbons, polychlorinated compounds, and fragrant amines) and inorganic mixtures were examined and many metals like (silver, lead, cadmium, mercury, and so on). We also find