Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li

Joseph Curtis wrote in his book (Introduction to Semiotics narrative and rhetoric) on the development of a semiotic project in exploring the meaning of communion. The book is rich in theoretical and analytical benefits both in the approach of texts and in the pursuit of letters in search of mechanisms of scriptural and scriptural generation and mechanics in narrative production, especially as the book offers exercises that help to assess the distance separating the narrative spread from the sin of the text, for the semiotics, Refers to the theoretical developments of the science of relations, through the combination of conventional definitions and the representative and comparative limitations, to provide an approach to the application o

And the necessity for the progress of modern societies Because the scientific and objective characteristics that characterize modern societies and distinguish them from traditional societies, Is represented by the extent of its innovative achievements in the theoretical, applied and material scientific and spiritual fields. It should be noted that quality and innovation in modern societies is based on two main pillars, Standard measures for measuring and evaluating innovations to achieve their high quality, And the dissemination of the culture of innovation to spread awareness of the importance and conditions of success, and this is done by the advanced industrial countries, However, despite the great disparity between developed industri

This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that

Background: Change in palatal vault shape and Reinforcement of high impact acrylic denture base resin may in turn affect the dimensional accuracy of acrylic resin and affecting the fitness of the denture.This study evaluated tostudy the effect of fiber reinforcement for high-impact acrylic resin denture base with different palatal vault shapes on adaptation or gap space between the denture base and the stone cast and compare with non-fiber reinforcement and effect of palatal vault shapes on adaptation of non-reinforced and fiber reinforced high impact denture base acrylic resin Material and method: Three different palatal vault shapes were prepared on standard casts using CNC (computer numerical control) machine. 60 samples of heat polymeri

Background: Change in palatal vault shape and Reinforcement of high impact acrylic denture base resin may in turn affect the dimensional accuracy of acrylic resin and affecting the fitness of the denture. The aim of study is to evaluate the effect of fiber reinforcement for high-impact acrylic resin denture base with different palatal vault shapes on linear dimensional change and effect of palatal vault shapes on linear dimensional changes of non-reinforced and fiber reinforced high impact denture base acrylic resin Material and method: Three different palatal vault shapes were prepared on standard casts using CNC (computer numerical control) machine. 60 samples of heat polymerized high impact acrylic resin maxillary denture base were fabri

Background: The PMMA polymer denture base materials are low mechanical properties, adaptation of the denture base to underlying tissue is important for retention and stability of denture. The aim of the study was toevaluate the effect of mixtureZrO2-Al2O3 nanoparticles on impact strength, transverse strength, hardness, roughness, denture base adaptation of heat cured acrylic resin denture base material. Materials and methods: One hundred (100) specimens were prepared, the specimens were divided into five groups (20 specimens to each) according to the test type, each group was subdivided in to two subgroups (control and experimental) each subgroup consist of 10 specimens, the experimental group included mixture of 2% (ZrO2-Al2O3ratio2:1) b

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This research was interested in studying the phrase “I don’t know” in the Lisan al-Arab dictionary, and Lisan al-Arab was based on collecting its material from five dictionaries, including: Tahdhib al-Lugha, al-Muqamah, al-Sahih, and the footnotes of Ibn Berri, al-Nihaya and Gharib al-Hadith. The objection to this phrase, and the discussion of its various implications among linguists and the clarification of the closest and most famous content to it according to the data presented to the researcher in his research journey, and to reach this goal, the research division into a preface, five demands and a conclusion and followed the list of sources and references. To define the lexicon of Lisan al-Ar