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

The bit record is a part from the daily drilling report which is contain information about the type and the number of the bit that is used to drill the well, also contain data about  the used weight on bit  WOB ,revolution per minute RPM , rate of penetration ROP, pump pressure ,footage drilled and bit dull grade. Generally we can say that the bit record is a rich brief about the bit life in the hole. The main purpose of this research is to select the suitable bit to drill the next oil wells because the right bit selection avoid us more than one problems, on the other hand, the wrong bit selection cause more than one problem. Many methods are related to bit selection, this research is familiar with four of thos

The aim of the present work is to develop a new class of natural fillers based polymer composites with sawdust (S.D) which used two particle sizes (1.2 μm & 2.3 μm) and different weight percentage from sawdust (10%, 15%, and 20%). The mechanical properties studied include hardness (shore D) for all samples at normal conditions (N.C). The unsaturated polyester (UPE) and its composites samples were immersed in water for  30 days to find the effect of particle size of sawdust (S.D) on the weight gain (Mt %) by water for all the samples, also to find the effect of water on their hardness. The results show that the composite materials of sawdust (S.D) fillers which has particle size (1.2 μm) better than (2.3 μm) particle size bef

     The importance of this research is due to its importance goals, Which are about the attempt of researchers to investigate the probability of depending on businesses^, environments to transform organizations^, performance in away that enhance the leading  role of organizations  in their environments , and through views of a number of the staff working in the foundation of technical institutes in Mosul.  .

     After deciding the methodology of the study that ,in one hand ,performs the goals of the study , and achieving a suitable theoretical framework to present the concepts of businesses^, environments and the leadin

Aim of the study: Is to evaluate the effect of myrrh oil local application on the healing process of skin wounds histologically , histomorphometrically and , histochemically. Materials and methods:Twenty male white New Zealand rabbits were used in this study. An incisional wounds with full thickness depth and of 2 cm length were done on both sides of the cheek skin of each rabbit. The left sided incisions (the control group) were irrigated with distilled water (10µL). The right sided incisions (the experimental groups) were treated with myrrh oil (10µL). Each group was subdivided into 4 subgroups according to the healing interval into 1,3,7 and 14 days(5 rabbits for each group). Results: Histological findings of our current study s

    Study the effect of doping V₂O₅ on polymers poly vinyl alcohol ( PVA), poly vinyl pyrrolidone (PVP) on the optical and structural properties for film prepared by using Casting method at thickness( 300±20)nm ,All the materials dissolved in distilled water  by magnetic mixer for one hour .The optical parameters measured by using UV-VIS spectrometer ,and the structural parameters measured by X-ray diffraction .when measured the energy gap found that the value was decreases from 4.6 eV to 2.98 eV with doping .The refractive index ,extinction coefficient ,absorption coefficient ,real and imaginary dielectric constants of (PVA/PVP) are increasing with doping by V₂O₅ and wit

Upper Cretaceous Oceanic Red Beds (CORBs) are pelagic sediment deposits that deposited in the Upper Cretaceous basin, with widespread in part of the world as well as in Iraq. This research investigates the deposition of cyclic marl and marly limestone CORBs of six selected sections at the active southern margin of the Tethys during the Late Campanian - Maastrichtian with petrography, microfacies, and depositional environment.
The measurement of carbonate content (CaCO3 %) in the rocks, 180 samples of all the geological sections were studied twice for each sample and the average readings were taken.
This examination proved the following major oxides wt. % concentrations domination SiO2, CaO, Al2 O3 and Fe2O3 with average values of 3

Upper Cretaceous Oceanic Red Beds (CORBs) are pelagic sediment
deposits that deposited in the Upper Cretaceous basin, with widespread in
part of the world as well as in Iraq. This research investigates the deposition
of cyclic marl and marly limestone CORBs of six selected sections at the
active southern margin of the Tethys during the Late Campanian -
Maastrichtian with petrography, microfacies, and depositional environment.
As this study was not a consideration in the past, so decided to visit and
identify all exposure areas of the Upper Cretaceous period rocks are visited.
This study involved two fields touring reconnaissance extended from
Darbandikhan city in the east south to Shiranish Village in the west

The protection of public money and its surrounding with special provisions that guarantee that protection from every legal or material assault by the supervisory bodies competent to combat corruption are described as a criminal procedural protection aimed at prosecuting criminals in general crimes and government corruption crimes in particular, and working to recover funds and return them to the state treasury, These agencies operate in an integrated format, each other and in a coherent manner with each other, in order to achieve the purpose of their establishment and reach the basic goal, which is to eliminate corruption from the theoretical side Practical reality.