This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange

Theatrical production mechanisms were determined according to the extents of the theatrical performance, the directing plan, and the ideas that the theatrical performance seeks to convey to the audience. Accordingly, theatrical production mechanisms differ between one theatrical performance and another according to the requirements of each of them and the surrounding circumstances that accompany the production of theatrical performance, and in order to search for production mechanisms and their repercussions on the show. Theatrical The current research was divided into four chapters, namely (Chapter One - Methodology), which identified the research problem in the following question: What are the production mechanisms and their implicatio

We study clusters in warm dark matter (WDM) models of a thermally produced dark matter particle 0.5 keV in mass. We show that, despite clusters in WDM cosmologies having similar density profiles as their cold dark matter (CDM) counterparts, the internal properties, such as the amount of substructure, show marked differences. This result is surprising as clusters are at mass scales that are a thousand times greater than that at which structure formation is suppressed. WDM clusters gain significantly more mass via smooth accretion and contain fewer substructures than their CDM brethren. The higher smooth mass accretion results in subhaloes which are physically more extended and less dense. These fine-scale differences can be probed by strong

The main aim of conducting this research is to identify the applications of Smart libraries in the Arab world. The Researcher relied on the documentary and Survey approach to collect information and data through the Internet, and to get to know these libraries. Then the Research came in three sections dealing with the first topic: The general framework of the study. The second topic deals with: introducing Smart libraries and indicating their types and characteristics. The Third topic dealt with the requirements of Smart libraries'application by identifying the basic components of it (Smart building, Smart Librarian , Smart devices, systems and software, Smart information sources,and Smart beneficiaries), and dealt with Smart libraries appl

      Chronic kidney disease (CKD) is a major public health concern around the world. UMOD gene variants are linked to a higher incidence of hypertension and CKD in the general population. This study aimed to investigate the role of uromodulin rs13333226 and rs13333144 genes association with chronic kidney disease.The study samples were divided into two groups. The first group included 100patient samples and 70 chosen among them were under the dialysis and had kidney failure aged between 18-88 years old. The second group included 30 samples from healthy individuals who were used as a control. One of the ways used to identify the genotype is the tetra-primers amplification refractory mutation system–polymerase chain reaction (ARMS

The objective of the present study is to determine the anti-obesity effects of Akkermansia munciniphila  on some biometric measurements. 40 patients were divided into two groups, each with 20 patients; G1 group consumed the probiotic of A. munciphila   and G2   consumed placebo capsules. The results  showed significant effects on the body weight (p≤ 0.001), which was reduced by a range of -2.29 to -0.7, whereas non-significant differences were observed in the Waist circumferance  . The study also showed significant differences (p≤0.001) between the two groups in the levels of cholesterol (287 vs. 285 mg/dl) , whereas the level of  Triglyceride  significantly  decrease

Background :Alkaline phosphatase (ALP) was a widely used marker for skeletal and hepatobiliary disorders, but its activity was also increased in atherosclerosis and peripheral vascular disease. Several study has showed that ALP activity was increased in the sera of diabetic patients. The current study was conducted to evaluate ALP activity in type 2 diabetic patients and optimum conditions for enzyme activity in their sera.Methods: This study was carried out at in AL-Yarmok hospital(diabetic center) between February /2009 and April /2009. Fifty two patients with type 2 diabetes have been enrolled. Besides BMI, WHR, serum fasting blood glucose, ALP, HbA1C,uric acid and lipid profile levels have been performed .The relationship bet

Objective: The study aimed to determine the effectiveness of preoperative psycho - education al
program on cardiac surgery patients information and their level of stress. And find out the differences
in the Psycho educational
program with regard to patients demographic characteristics such as age and gender.
Methodology Aquazi-experimental study was carried out to determine the effectiveness of
preoperative education program on stress for cardiac surgery patients in Baghdad city from the 28th of
March, 2010 , to 19th of September ,2011.
The preoperative psycho - educational program, as well as the questionnaire was constructed as a tool of
data collection for the purpose of the study. Purposive (non probability) s