The research aims to reveal the role of financial analysis in rationalizing the investor decision on the Iraqi stock Exchange market, by studying the relationship and impact techniques and methods of financial analysis on the decisions of investors in the market. The most important techniques and methods discussed in this study were: analysis (financial ratios analysis, comparison of financial statements analysis, cash flow statement analysis) for companies listed in the Iraqi stock Exchange market. The researcher adopted the analytical descriptive method which depends on the collection of data on the phenomenon and its interpretation. The questionnaire wa

Researchers often equate database accounting models in general and the Resources-Events-Agents (REA) accounting model in particular with events accounting as proposed by Sorter (1969). In fact, REA accounting, database accounting, and events accounting are very different. Because REA accounting has become a popular topic in AIS research, it is important to agree on exactly what is meant by certain ideas, both in concept and in historical origin. This article clarifies the analyzing framework of REA accounting model and highlights the differences between the terms events accounting, database accounting, semantically-modeled accounting, and REA accounting. It als

Obliquely deposited (70o) Bi, Sb, and Bi-Sb alloy thin films have been prepared by thermal
resistive technique. Structural properties of these films were studied using XRD. Their resistance and
voltage responsivity for Nd:YAG and CO2 laser pulses have been recorded as function of operating
temperature between 10 oC and 120 oC. It was found that the maximum responsivity for these detectors
can be obtained at 75 oC. On the other hand, the dependence of responsivity on the width of detectors was
investigated.

Background: The purpose of this study is to compare the color changes between the bonded middle third and the unbonded gingival and incisal thirds, fallowing fixed orthodontic treatment Material and method: The color parameter l, a, b has been recorded for each thirds in upper anterior teeth by mean of easy shad device. The has been calculated for gingival, middle and incisal thirds for the upper anterior teeth in 34 patient, 17 males and 17femals, those subject undergone fixed orthodontic treatment Results: The in middle bonded third is highly significant higher than that in incise and gingival thirds p<0.01 because the middle third isn’t expose to oral fluid and dental brushing since it covered by the bracket. Also there

: zonal are included in phraseological units, form metaphorical names for a person, give him various emotional and evaluative characteristics. This article examines the topic of zoomorphic metaphors that characterize a person in the Russian and Arabic languages in the aspect of their comparative analysis, since the comparative analysis of the metaphorical meanings of animalisms is an important method for studying cultural linguistics, since zoomorphic metaphors are a reflection of culture in a language.

     The nuclear density distributions and size radii are calculated for one-proton 8B, two-proton 17Ne, one-neutron 11Be and two-neutron 11Li halo nuclei. The theoretical outlines of calculations assume that the nuclei understudy are composed of two parts: the stable core and the unstable halo. The core part is studied using the radial wave functions of harmonic-oscillator (HO) potentials, while the halo is studied through Woods-Saxon (WS) potential. The long tail behaviour which is the main characteristic of the halo nuclei are well generated in comparison with experimental data. The calculated size radii are in good agreement with experimental values. The elastic electron scattering form factors of the C0 component are also c

This work presents the use of laser diode in the fiber distributed data interface FDDI networks. FDDI uses optical fiber as a transmission media. This solves the problems resulted from the EMI, and noise. In addition it increases the security of transmission. A network with a ring topology consists of three computers was designed and implemented. The timed token protocol was used to achieve and control the process of communication over the ring. Nonreturn to zero inversion (NRZI) modulation was carried out as a part of the physical (PHY) sublayer. The optical system consists of a laser diode with wavelength of 820 nm and 2.5 mW maximum output power as a source, optical fiber as a channel, and positive intrinsic negative (PIN) photodiode

  An experiment was conducted  to study the effect of four isolates of Pseudomonas   spp. on the growth of two plants  Radish & Cowpea  and on the concentrations of macro elements & microelements  . This experiment included two parts , the 1st. part included isolation and characterization of 4  isolates of Pseudomonas bacteria from local  Iraqi soils  Baghdad  . The 2nd part included planting two plants  Radish & Cowpea  in plastic pots size 5Kg -soil in the green house Biology Dept. College of Science , after planting  we added the isolates to the pots , and after 50 days, the growth parameters  length , fresh and dry  weight , percentage  of ger