There are different types of corruptions such as administrative, political, economic and financial corruption. The corruption forms also varied such as bribery, nepotism and extortion. All types and forms of corruption play significant role in the all economic variables generally and on investments in particular, and the corruption used to be an intermediate means in reducing the rate of economic growth.  The corruption contributes in reducing the domestic investments via pay bribery by investors to officials’ persons for supplemental contracts and tenders which finally leads to reduction in the investment efficiency. The corruption also contributes in rise of operational costs for the investment projects.  In additio

Background: Because of many factors play a role in the developing of late lower arch crowding, therefore the objective of the current study is to do vertical analysis for subjects with late lower dental arch crowding. The conducted study is the first attempt to do vertical analysis for Iraqi subjects with late lower arch crowding to see if there is a vertical discrepancy in such patients. Subjects and methods: Eighty subjects were selected according to certain inclusion criteria from patients attending the Orthodontic Department in the College of Dentistry, Baghdad University, patients ranged between 18-25 years old. The 80 patients were divided into two groups (crowding and normal), 40 patients each (20 males and 20 females). A study cast

MCA has gained a reputation for being a very useful statistical method for determining the association between two or more categorical variables and their graphical description. For performance this method, we must calculate the singular vectors through (SVD). Which is an important primary tool that allows user to construct a low-dimensional space to describe the association between the variables categories. As an alternative procedure to use (SVD), we can use the (BMD) method, which involves using orthogonal polynomials to reflect the structure of ordered categorical responses. When the features of BMD are combined with SVD, the (HD) is formed. The aim of study is to use alternative method of (MCA) that is appropriate with order

The research work represent a fast and simple method for the determination of methionine using chemiluminescence for the methionine-sodium hydroxide-luminol for the generation of a chemiluminesecent derivative of luminal. The emission was measured by continuous flow analysis made sample size of 83µL was used.Response versus concentration extended from 0.2-20 mM.L-1 with a percentage linearity of 96.17% or with 99.17% percentage of linearity for the range 0.6-20 mM.L-1. Reaching to a L.O.D. at (S/N=3) for 5 µM.L-1 from the gradual dilution for the minimum concentration in the calibration graph with a repeatability of less than 0.5% (n=10). A comparison was made between the new developed method with the classical method for the spectrophoto

The Purpose of this study are  analyze financial lease advantage through analyze and discuss financial lease cost, and achieve tax advantage to reach study objective. study include two firms ,oil firm and construction firm with limited liability. The inductive method is used for the applied part in analyzing the financial data of the companies considered in 2011-2015.The result of the study shows that the financial  lease achieve present value of the costs is positive. This study found out the results that verify the hypothesis: The tax advantage of financial Leasing is characterized by decreasing cost and achieving higher tax shield. The study also found the most important recommendations of awareness of the benefits arising f