The study aims to measure the impact of reporting on value creation on the earnings quality of the economic unit by presenting and discussing the conceptual aspects of the value creation process through multi-capital and the importance of reporting it in Iraqi private banks in addition to presenting and analyzing the concept of profit quality and its measurement models. Therefore, the checklist prepared for this purpose was used based on previous studies related to the subject in order to determine the level of reporting of the research sample banks by analyzing the content of the annual reports of those banks as well as adopting the Tobin's Q scale to measure the value of the economic unit and then using some statistical models to

Objective: preparing educational units for the magnet poles strategy in learning the spiking skill in volleyball, and identifying the effect of the magnet poles strategy in learning the spiking skill in volleyball for female students.Research methodology: The experimental design with two equal experimental and control groups with tight control was also adopted in the pre- and post-tests. The boundaries of this research community are represented by fourth-grade middle school students at Basra Girls' Middle School (2024-2025), whose total number is (90) students, distributed by nature into 4 sections. Sections (A-B) were determined by lottery, so that Section (A) represents the experimental group and Section (B) represents the control

Archives of Razi Institute (ARI)

تسعى تركيا ضمن سياساتها المائية ومنذ زمن بعيد وبأصرار على تنفيذ المزيد من بناء السدود والمشاريع التخزينية المائية على حوضي دجلة والفرات، الامر الذي يؤدي بالضرورة الى تناقص معدل الواردات المائية لنهري دجلة والفرات الداخلة للاراضي العراقية .وبالتالي التأثير على مقومات التنمية الزراعية العربية بشكل عام والتنمية الزراعية بالعراق بشكل خاص ومن ثم تهديد الامن الغذائي الوطني.

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Global warming and environmental damage have become major problems. The production of Portland cement releases large quantities of gas, which cause pollution to the atmosphere. This problem can be solved via the use of sustainable materials, such as glass powder. This study investigates the effect of partial replacement of cement with sustainable glass powder at various percentages (0, 15, 20, and 25%) by weight of cement on some mechanical properties (compressive strength, flexural strength, absorption, and dry density) of Reactive Powder Concrete (RPC) containing a percentage of Polypropylene fibers (PRPC) of 1% by weight. Furthermore, steam curing was performed for 5 hours at 90oC after hardening the sample directly. The RPC was

Materials recycling has a significant economic and environmental impact; as a result, steel, aluminium, plastic, and other recyclable materials have been pushed for use in construction materials. One of these recyclable materials is the crumb rubber, has been considered as a pavement component. The general behaviour of the composite rubber-hot mix asphalt system would be varied from that of the conventional rubber free mix. In this review, desirable characteristics of hot mix asphalt are highlighted first. Also, effect of gradation and the main types of rubber are specified. Afterward, many studies that considered the crumb rubber as a waste product and its associated mixture and modifiers are reviewed. The factors affect the crumb

This study examines how Sahar Mustafah's book The Beauty of Your Face (2020) examines the intersectional aspects of Arab American identity. The novel traces the life of the Palestinian Arab American woman, Afaf Rahman who is a school principal. She negotiates the intricacies of gendered, religious, and cultural identities in America after 9/11. The analysis uses an intersectional lens to look at how Afaf's experiences as a woman, a Muslim, and an immigrant combine to influence how she sees herself and how she interacts with society at large. The book explores racial prejudice, misogyny, and Islamophobia, bringing to light the many difficulties Arab American women experience. Additionally, it shows the protagonist's autonomy and tenacity as

The paper presents research results of the vibration transmitted from the steering wheel of the
tractor with a 2-wheel drive to the driver’s hands. The vibration measurements were carried out on the
tractor randomly chosen from the collage of agriculture / university of Baghdad. Before testing the
tractor was examined and adjusted following the producer’s recommendations. The vibration levels
were measured during the operation tillage at idling and at full load .The field was 3١٫٧ m above level
sea. Soil was treated at soil constant moisture (1٧-20 %) with depth of plowing (١٧ cm). During
operation the weather temperature was measured (15 C) and humidity was ( 27 % ) The vibration level
on the steering whee

Kurdistan power system is expanded along years ago. The electrical power is transmitted through long transmission lines. The main problem of transmission lines is active and reactive power losses. It is important to solve this issue, unless, the most of electrical energy will lost over transmission system. In this study, High Voltage Direct Current links/bipolar connection were connected in a power system to reduce the power losses. The 132kV, 50 Hz, 36 buses Kurdistan power system is used as a study case. The load flow analysis was implemented by using ETAP.16 program in which Newton-Raphson method for three cases. The results show that the losses are reduced after inserted HVDC links.