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

This research is a modest effort to talk about the great world of ancient lineage, Imam Majd al-Din Abu Saadat, known as Ibn al-Atheer island, through the statement of his name, surname, nickname, family, elders and his pupils and his most important works.
It also deals with the modern research on his famous book in the field of modern science called (the end in the strange talk and impact), which is one of the most wonderful books of modern and especially the strange talk, through the scientific effort of the Imam and the importance of the book and methodology, and the most prominent aspects of the service and care of Ibn Al Atheer For the modern stranger, which boils down to two aspects:
First: the linguistic rooting of the stran

Election study included four sites for the waters in area of Youssifiyah south of Baghdad (river water, tank water, liquefactions water, and water filtrate and seethed and purifier by alum and chloride), the samples were collected during the month of June in 2007. Temperature, electrical conductivity and acidity are measured. Also , the concentration of chloride , sulphate , carbonate , nitrate , sodium , calcium , magnesium , hard total and total dissolved substances are determined , as well as heavy metals assess environmental risk (such as Cu, Pb, Zn, Fe). It was also a study of bacterial totals included both total Bacteria (TB) and Total Coliform Bacteria (TC) and Fecal Coliform (FC) and Fecal Streptococci (FS). The stu

This study was carried out at University of Baghdad - College of Agricultural Engineering Sciences - research station B during the fall season of 2019-2020, in order to evaluate the effect of Ozone enrichment and the foliar application of organic nutrient  on nutrient and water use efficiency and fertilizer productivity of broccoli plant using the modified NFT film technology. A factorial experiment (2*5) was carried out within Nested Design with three replicates. The ozone treatment was distributed into the main plots which consisted of oxygen (O2) and ozone (O3). The foliar application of organic nutrients were distributed randomly within each replicate including five treatments, which were the control treatment (T0), Coconut wat

This study was carried out at University of Baghdad - College of Agricultural Engineering Sciences - Research Station B during the autumn season 2019-2020, in order to evaluate the effect of Ozone and the foliar application of coconut water and moringa extract on the growth of broccoli plant grown in modified NFT film technology. A factorial experiment (2*5) was carried out within Nested Design with three replicates. The ozone treatment was distributed into the main plots which consisted of oxygen (O2) and ozone (O3). The foliar application of organic nutrients were distributed randomly within each replicate including five treatments, which were the control treatment (T0), Coconut water with two concentrations of 50 (T1) and 100 ml.

ABSTRACT

            This study aimed to choose top stocks through technical analysis tools specially the indicator called (ratio of William index), and test the ability of technical analysis tools in building a portfolio of shares efficient in comparison with the market portfolio. These one technical tools were used for building one portfolios in 21 companies on specific preview conditions and choose 10 companies for the period from (March 2015) to (June 2017). Applied results of the research showed that Portfolio yield for companies selected according to the ratio of William index indicator (0.0406) that

Abstract The Object of the study aims to identify the effectiveness of using the 7E’s learning cycle to learn movement chains on uneven bars, for this purpose, we used the method SPSS. On a sample composed (20) students on collage of physical education at the university of Baghdad Chosen as two groups experimental and control group (10) student for each group, and for data collection, we used SPSS After collecting the results and having treated them statistically, we conclude the use 7E’s learning cycle has achieved remarkable positive progress, but it has diverged between to methods, On this basis, the study recommended the necessity of applying 7E’s learning cycle strategy in learning the movement chain on uneven bar

The study aimed to identify the level of health awareness and health education among mothers zones, urban and rural areas as well as to identify the differences between them and to achieve this study was conducted on a sample of (121) or been Akhittarhn randomly, aged (20 - 43 years) and applied them to a questionnaire to measure the health awareness, which formed from a group of paragraphs, and after the collection of data was treated using the statistical software (SAS), where research showed many of the results are:
1/ Reached the age group ranging between (20-30 years), the highest rate for the present, where was (40.51%), while in the countryside matched by age group (31-40 years old) in terms of (54.76%)./ It turns out that the

In the age of information and communication revolution, education as one of life
aspects has influenced with that revolution by integrating technology in education, which
have become as an important learning tools of the whole educational process . Technology,
when used appropriately, can help make science classroom a site of active learning and
critical thinking, furthering student inquiry and connections with different materials. It is
necessary to develop human rights education programs and materials for discretionary and
extracurricular activities as it provide them with the skills and tools so that they are
empowered to take action to realize their rights. Human rights education is a critical means of
instill

Abstract:

Recently, there is a widespread attention about the service at the level of each of the research and academic studies, and at the organizational level as well. The subject of orientation towards the service aspect is starting to be of this attention being of the modern subjects, relatively, which appeared at the end of the last century, as well as the link of this subject with the relationship between the organization and its customers, and how to provide high quality services to get their satisfaction. Thus, the specialists from researchers were interested in this field to develop an appropriate scale to measure the organizational orientation toward service, and it was the most prominen