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

In the present work, the radioactivity of ten soil specimens has been measured, which were gathered from various sites from AL-Taimeem area in Al-Anbar province, The qualitative activity of natural radionuclides ²³⁸U, ²³²Th and ⁴⁰K for soil specimens were evaluated by utilizing gamma-ray spectroscopy with NaI(Tl) detector of (3"×3") dimension. The results revealed that, the qualitative activity, for ²³⁸U was varied from (14.730 Bq/kg) to (28.070 Bq/kg), for ²³²Th was varied from (16.510 Bq/kg) to (29.480 Bq/kg), for ⁴⁰K was varied from (143.820 Bq/kg) to (231.550 Bq/kg) ,with an average values of (21.152±2.98 Bq/kg) , (24.219±3.93 Bq/kg), (190.720±22.20 Bq/kg), success

This research aims to study the target costing and value chain with their complimentary relationship in reducing product costs, meeting the needs of customer, and achieving strategic competitive advantage for manufacturing corporations in response to face international competition, technological development and continuous changing expectations of customers.    No doubt, the target costing and value chain both currently occupy a great deal of the attention of managers and accountants at the manufacturing corporations due to the significance to insure their continuity, growth and development. This significance has been the main motive to examine the role of target costing and value chain in a sample of public corporations of the

This study concerns the isolation of oil degraded bacterial samples from oil polluted soil in Al-Dora refinery/ Baghdad – Iraq. Soil samples (15) were on mineral salt agar medium (MSM) used to screen the oil degrading bacteria by forming clear zones around the colonies. To confirm the degradation of oil by these bacteria, the isolates were inoculated in mineral salt broth, 15 isolates of Pseudomonas spp. was detected from which two isolates identified as P. aeruginosa by morphological, physical and biochemical characteristics that confirmed by using Vitick identification system. Growth was estimated in terms of whole cell by measuring optical density at 620 nm and free extract protein was estimated by protein measurement with Folin phe

In this research measuring the radioactivity of the soil batteries plant in Waziriya in Baghdad city ,where the collection of 60 samples from different locations and depth between(10cm-50cm)by using γ-ray spectrometer technique and sodium iodide detector to measure the activityof radiation of elements radiation ,where the results showed that there are aradioctivety of natural isotopes refers to the chains of U-238and Th-232and K-40and Cs-137the results show that ahigh concentration of Pb-214,Pb-212 within the permissible internationally values ,also the valuable parameters of radium and the external and internal hazard and the dose effect where its found to be permissible internationally.

In this study, concentrations of radon and uranium were measured for twenty six samples of soil. The radon concentrations in soil samples measured by registrant alpha-emitting radon (²²²Rn) by using CR-39 track detector. The uranium concentrations in soil samples measured by using registrar fission fragments tracks in CR-39 track detector that caused by the bombardment of U with thermal neutrons from ²⁴¹ Am-Be neutron source that has flux of 5 ×10³n cm^-2 s^-1.
The concentrations values were calculated by a comparison with standard samples The results show that the radon concentrations are between (91.931-30.645Bq/m³).
The results show that also the uranium concentrat

Soil water retention curves (SWRCs) are crucial for characterizing soil moisture dynamics and are particularly relevant in the context of irrigation management. A study was carried out to obtain the SWRC, inflection point, S index, pore size distribution curve, macro porosity, and air capacity from samples submitted to saturation and re-saturation processes. Five different-texture disturbed soil samples Sandy Loam, Loam, Sandy Clay Loam, Silt Loam, and Clay were collected. After obtaining SWRC, each air-dried soil samples were submitted to particle size distribution and clay dispersed in water analyses to verify the soil lost clay. The experimental design was completely randomized with three replications using two processes of SWRC (saturat