Abstract

The entities responsible for regulating the financial market are seeking to provide high quality accounting information, to provide appropriate protection to investors, and thus encourage them and attract them to increase their investments. the research reached several conclusion, the most prominent of which comes  :-

1-The production of high quality accounting information reduces investment costs and costs of processing accounting information.

2- The production of high quality accounting information helps investors identify the best investment opportunities.

3- The results of the statistical analysis showed that there is significant

Over the course of six decades, Iraq exposed to many events that have affected the Iraqi people from the social, physical and mental aspects. In this study, two groups of people (2369), from Iraq (G1) and the Michigan, United States (U.S) of America (G2) selected to compare the prevalence rate and effects of trauma factors such as mental illness (anxiety, depression and PTS), somatic diseases (heart disease, hypertension, and diabetes), substances abuse (illicit drugs, alcohol and tobacco), and chemicals pollution), and self-rated health among the two groups. The study results reveals a significant different between the two groups in the all indicators for trauma. The study conclude that Iraqi in U.S. (G2) suffer from factors completely dif

Nanoparticles of copper sulfide have been prepared by simple reaction between using copper nitrate with different concentrations ratio 0.1, 0.3, and 0.5 mM, thiourea by a simple chemical route. The prepared Nano powders have been deposited onto glass substrates by casting method at 60°C. The structure of the product Nano- films has been studied by x-ray diffraction, where the patterns showed that all the samples have a hexagonal structure of covellite copper sulfide with the average crystalline sizes 14.07- 16.51 nm. The morphology has been examined by atomic force microscopy, and field emission scan electron microscopy. The AFM images showed particles with almost spherical and rod shapes with average diameter sizes of 49.11- 90.64 nm.

Twelve students rinsed their mouths once daily with ten ml. of 0.2 % aqueous solution of chlorhexidine gluconate for five days, and seven students served as a control group that used distilled water for rinsing. The result indicated that after one hour of treatment, an obvious sharp reduction in the viable counts of mutans streptococci, total aerobic bacteria, and to less extent the count of lactobacilli in saliva after one hr. of treatment. AnØ¢  increase in the number of these bacterial groups was clearly noticed three hrs. after the application of chlorhexidine and continued to increase later on. In spite of that increase, the bacterial numbers in saliva remained below the initial numbering in this study.

  The structural properties of ternary chalcopyrite AgAlSe2 compound alloys and thin films that prepared by the thermal evaporation method at room temperature on glass substrate with a deposition rate (5±0.1) nm s-1 for different values of thickness (250,500 and 750±20) nm, have been studied, using X-ray diffraction technology. As well as, the optical properties of the prepared films have been investigated. The structural investigated shows that the alloy has polycrystalline structure of tetragonal type with preferential orientation (112), while the films have amorphous structure. Optical measurement shows that AgAlSe2 films have high absorption in the range of wavelength (350-700 nm). The optical energy gap for allowed direct

In this work ester derivatives were synthesized by the reaction of imidazole derivatives (C1) with ethylchloroacetate in ethanol and NaOH to give the corresponding (C2) .While compound (C3) acetohydrazide was synthesized by the reaction of ester derivatives (C2) with hydrazine hydrat in ethanol. Compound (C3) from the reaction with different aromatic aldehydes in absolute ethanol gave the Schiff′s bases (C4,C5). The product compounds were characterized by FT-IR, U.V and 1HNMR spectra and the biological activities were studied as antibacterial.

 In this study, Mn-Ni Ferrite was prepared by using two composites of manganese ferrite ( MnFe2o4 )  and Nicle Ferrite ( NiFe2O4) tested by X-Ray diffraction (XRD) method. The dielectric constant (𝜀̅) and the dielectric loss tangent (𝑡𝑎𝑛 𝛿) were studied for the ferrite system prepared at different frequencies (100, 200… and 5000 kHz). It was found that the values of (𝜀̅) and (𝑡𝑎𝑛 𝛿) decrease with the  increase of frequencies.

Magnesium aluminum silicate of glass ceramic having different amounts of magnesium fluoride in the range (0-13.2)%. Thermal expansion coefficient and micro hardness of the base glass and glass ceramic samples are seen to be interdependent but due to the multi – component system, the behaviour is seen to be somewhat complex, with an increase in Mg F2 content. The thermal expansion coefficient increase and micro harness decrease, numerical simulation of thermal expansion and hardness is useful in this study, L2 – regression is used to calculate the two parameters associated with each glass component, by comparing the measured parameters and the calculated parameters ,it is useful to use such a method to calculate the quantity