This research aims to examine the ability of impact of the cash flow statement indicators in the change in the market value of the industrial firms listed on the Palestine Stock Exchange. The research population consisted of (13) firms during the period (2015-2020). Data were collected from the annual financial statements of the firms. The research relies on the Pooled effects model to analyze the cross-section data (Panel Data), and the multiple regression method to test the hypotheses. The research finds a positive significant impact of (the ratios of cash flows from operating activities to sales, the return on assets from operating cash flows, and cash flows from operating activities to total current liabilities) in the change

Knowledge and awareness towards cryptosporidiosis were assessed in this study during the period from April 2009 till June 2011, among 188 person of both gender which were divided in different groups and sub groups as following Group 1: include 48 physician from different hospitals and primary health care centers in Baghdad this group were sub divided into 30 Specialist doctors and 18 General practitioners doctors. Group 2 : include 45 teaching staff member from Biology department , Biotechnology department in University of Baghdad and AL-Nahrain University as well as teaching staff member from the college of medicine – University of Baghdad and University of Mustansiryah, this group were sub divided into 9 Ph.D and 36 M.Sc. + B.Sc. me

تم تقييم المعرفة والوعي تجاه داء الكريبتوسبوريديوس في هذه الدراسة خلال الفترة من أبريل 2009 حتى يونيو 2011 ، من بين 188 شخصًا من كلا الجنسين تم تقسيمهم إلى مجموعات ومجموعات فرعية مختلفة على النحو التالي المجموعة 1: تشمل 48 طبيبًا من مختلف المستشفيات والرعاية الصحية الأولية مراكز في بغداد تم تقسيم هذه المجموعة إلى 30 طبيبًا متخصصًا و 18 طبيبًا ممارسًا عامًا. المجموعة الثانية: تضم 45 عضو هيئة تدريس من قسم الأحياء ، قس

Background: Autism is a complex developmental disability that typically appears during the first three years of life. Autism affects the normal development of the brain in the areas of social interaction and communication skills.Objectives: To identify risk factors for Autism among a sample of autistic children in Baghdad city. Type of the study: this is a case – control, study. Methods: This study was conducted during the period of data collection extended from first of November 2010 until the first of April 2011,The total number of children involved was 100children with diagnosis of autism. Handred children who are free from autism were taken as the control sample. Results: there was a significant association between paternal age and

The aims of this research are : 1. To measure mental health among disabled in Baghdad. 2. To identify the statistical differences in mental health among disabled in Baghdad according to gender. 3. To identify the statistical differences in mental health among disabled in Baghdad according to age. The scale of mental health (Aljbori&abdulhussin,2015) was adopted by the researcher, A purposely sample were selected of (60) disabled at Iraqi Alliance of Disabilitiv (IAD) in academic year 2015 to 2016. Where data have analyzed by SPSS. The results found. 1. The disabled characterized with good level of mental heath. 2. There was no significant differences between ganders 3. There are no significant differences between age. Results and rec

Background: The type of dental implant surface is one of many factors that determine the success of implant restoration. This study aimed to study the effect of mixture of nano titanium oxide with nanohydroxyapatite coating of screw shaped CPTi dental implant on bond strength at bone implant interface by torque removal test related to two healing periods (2 and 6 weeks). Materials and methods: Dip coating process was performed to get an even coating layer on CPTi screws. X-ray diffraction (XRD) analysis and microscopical examination were performed on the coating surfaces of the CPTi. The tibia of 10 white New Zealand rabbits was chosen as implantation sites. The tibia of each rabbit received two screws, one was coated with mixture of nanoT

   The aim of this work is to detect the best operating conditions that effect on the removal of Cu²⁺, Zn²⁺, and Ni²⁺ ions from aqueous solution using date pits in the batch adsorption experiments. The results have shown that the Al-zahdi Iraqi date pits demonstrated more efficient at certain values of operating conditions of adsorbent doses of 0.12 g/ml of aqueous solution, adsorption time 72 h, pH solution 5.5 ±0.2, shaking speed  300 rpm, and smallest adsorbent particle size needed for removal of metals.  At the same time the particle size of date pits has a little effect on the adsorption at low initial concentration of heavy metals. The adsorption of metals increases with increas

Abstract :

The Aims of this research is to describe the concept of risk, its type and method of measurement, and to clarify the impact of these risks on the expected cash flow statement and the preparation of the target cash flow statement that takes these risks into consideration. Because the local economic environment is exposed to many risks, Therefore, this list will be predictive, which will help the economic unit to make administrative decisions, especially decisions related to operational, investment and financing activities. Therefore, the research problem is based on the fact that most of the local economic units are the list of flows According to the actual basis and not according to the discretionary basis (bud