The theme of this Study presents analysis and discuss to the "Share the framework for assessing inflation," a practical study in a sample of joint stock companies listed on the Iraq Stock Exchange for the years (2009-2013). To determine the extent of the disparity between the nominal value of shares (Nominal Value) before deducting inflation and the real value (Real Value) per share, after deducting inflation in the case of zero growth. The study relied on annual reports of the companies of the research sample of the Iraq Stock Exchange, as well as the Iraqi Securities Commission. Besides the annual reports issued by the Ministry of Planning, as well as annual reports and statistical bulletin issued by the Central Bank of Iraq. It is framed theoretical framework on the subject of evaluation of the stock of the companies, and inflation. Either In the analysis of applied research approach was used in the analytical value of the stock to extract the cost of financing the property using the nominal capitalism asset pricing model (CAPM), while used to measure the cost of financing real property Fisher equation (Fisher) which is extracted through which the value of the stock From which is extracted by using the value of the stock dividend discount model. The study concluded a set of conclusions which, inflation leads to increased risk of systemic work because the companies use the property financing in financing their projects. Results of the analysis also showed a decline in the real cost of financing by large than it was the nominal cost of funding. This shows that inflation large role in the disparity true for the nominal cost of funding. The value of shares fell because of the low cost of financing (which is the basis in the calculation of the share price) as a result of excluding the impact of inflation, which was contrary to the hypothesis Search. The study also concluded a number of recommendations, including the need for more attention to companies new financial disclosure and the addition of important indicators that benefit researchers as well as investors and not just only by showing only the basic operations. Inflation rates, and the lack of financial statements with an extension demonstrates effect of inflation. Need to focus on the diversification of forms of funding and show the cost of each form of financing in the financial statements for researchers and investors, because of the importance of the cost of financing in the real value of the stock account.
Background: Enforcement of sustainable and green chemistry protocols has seen colossal surge in recent times, the development of an effective, eco-friendly, simple and novel methodologies towards the synthesis of valuable synthetic scaffolds and drug intermediates. Recent advances in technology have now a more efficient means of heating reactions that made microwave energy. Efforts to synthesize novel heterocyclic molecules of biological importance are in continuation. Microwave irradiation is well known to promote the synthesis of a variety of organic and inorganic compounds. The aim of current study was to conceivea mild base mediated preparation of novel Schiff base of 2-Acetylpheno with trimethoprim drug (H2TPBD) and its complexes w
... Show MoreThe current study used extracts from the aloe vera (AV) plant and the hibiscus sabdariffa flower to make Ag-ZnO nanoparticles (NPs) and Ag-ZnO nanocomposites (NCs). Ag/ZnO NCs were compared to Ag NPs and ZnO NPs. They exhibited unique properties against bacteria and fungi that aren't present in either of the individual parts. The Ag-ZnO NCs from AV showed the best performance against E. coli, with an inhibition zone of up to 27 mm, compared to the other samples. The maximum absorbance peaks were observed at 431 nm and 410 nm for Ag NPs, at 374 nm and 377 nm for ZnO NPs and at 384 nm and 391 nm for Ag-ZnO NCs using AV leaf extract and hibiscus sabdariffa flower extract, respectively. Using field emission-scanning electron microscopes (FE-
... Show MoreCadmium Selenide (CdSe) thin films have been deposited on a glass substrate utilizing the plasma DC-sputtering method at room temperature at different deposition time in order to achieve different films thickness, and studied its sensitivity to the carbon monoxide CO gas which are show high response as the film thickness increases, the DC-conductivity and photoconductivity are also studied and which are increased too as the film thickness increases, that indicates the good semiconducting behavior at room temperature and light environments.
At the beginning of 1935 theMinistry of (Yasin AL-Hashimi) was formed which was the result of the (Sulayikh)Conference .The new ministys policy was towards the authority of the one party and the exclusivity of power.The policy of (Yasin AL-Hashemi)has faced severe campaigns from the AL-Ekhaa and AL-Ahaly newspapers.The new ministry like its predecessor ministries . When it faces criticism from opposition newspapers .its shutting down newspapers and not accepting requests for them. Some opposition newspapers named Yassin AL-Hashemi (the dictator).Iraqi opposition newspapers have been neglected and deprived of press freedom although they were the main factor in educating the community and representing the public opinion of people . Lt appe
... Show MoreAs the prices of the fuel and power had fluctuated many times in the last decade and new policies appeared and signed by most of the world countries to eliminate global warming and environmental impact on the earth surface and humanity exciting, an urgent need appeared to develop the renewable energy harnessing technologies on the short-term and long-term and one of these promising technologies are the vertical axis wind turbines, and mostly the combined types. The purpose of the present work is to combine a cavity type Savonius with straight bladed Darrieus to eliminate the poor self-starting ability for Darrieus type and low performance for Savonius type and for this purpose, a three-bladed Darrieus type with symmetric
... Show MoreKlebsiella pneumoniae is one of common hospital-acquired bacteria causing nosocomial pneumonia, urinary tract infections, and intra-abdominal infections. The aim of this study is investigating the Modulation effect of Zinc Oxide nanoparticles (ZnO NPs) against multidrug resistant K. pneumonia which was isolated from Respiratory Tract Infections (RTIs). The results of isolation and characterization of bacterial specimens showed that 20.81% of RTIs were Klebsiella pneumoniae. The strongest isolate showed resistant for most usable antibiotics selected. Simultaneously, ZnO NPs were produced by an aqueous extract of Green Tea leaves as a reducing and stabilizer agent. The Ultraviolet-Visible (UV-Vis) spectrum was indicated a successful produc
... Show MoreThe variation in wing morphological features was investigated using geometric morphometric technique of the Sand Fly from two Iraqi provinces Babylon and Diyala . We distributed eleven landmarks on the wings of Sand Fly species. By using the centroid size and shape together, all species were clearly distinguished. It is clear from these results that the wing analysis is an essential method for future geometric morphometry studies to distinguish the species of Sand Flies in Iraq.
In the present investigation, new polymers of Poly [ N - acryl - N - sulfonic acid - N\ yL - 2 - substitute - 4 - oxo - thiazolidine ] Maleic and Succinic diimide were synthesized by seven steps; first step includes esterification of different cyclic anhydride, using one mole of absolute methanol in the presence few drops of conc. H2SO4, yielded mono group ester [I] , which was reaction with thionyl chloride to give ester acid chloride [II] .Then reacted with sulfanilic acid to product compound [III] , which was condensation with hydrazine hydrate to give acid hydrazide [IV] . The new different Schiff bases [V-VIII] were synthesized by reaction of acid hydraizide with different (aliphatic and aromatic) aldehyedes and ketones in the prese
... Show MoreIn this study the as-deposited and heat treated at 423K of conductive blend graphene oxide (GO)/ poly(3,4-ethylenedioxythiophene)-poly(styrenesulfonate) (PEDOT:PSS) thin films was prepared with different PEDOT:PSS concentration (0, 0.25, 0.5, 0.75 and 1)w/w on pre-cleaned glass substrate by spin coater. The XRD analysis indicate the existence of the preffered peak (001) of GO around 2θ=8.24° which is domain in all GO/ PEDOT:PSS films characterized for GO, this result approve the good quality of the PEDOT:PSS dispersion in GO, this peak shifted to the lower 2θ with increasing PEDOT:PSS concentration and after annealing process. The scanning electron microscopy (SEM) images and atomic force microscopy (AFM) clearly sh
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