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Role of statement of cash flow in forecasting in the global financial crisis 2008: An analytical study for The American Company (Freddie Mac)
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On of the direct causes which led to the global financial crisis 2008 is decrease or collapse in liquidity of large financial institutions which is reflected on investments of a considerable number of institutions and persons.

This study aim's through out its three sections to explain the disclosure level of financial institutions which affected by Financial Crisis from liquidity information which explained in the statement of cash flow according to Timeliness and Completeness.

The study concluded an important result the company of research sample was disclosure in Timeliness and Completeness from all of accounting information is related in liquidity or that related in result of operations and financial position. The more defectiveness to effected considerable number of investors was doing used relevance analytic procedures for security on its investments.

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Publication Date
Sun Dec 17 2017
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study Using the Passive Solar Chimney for Evaporative Cooling With PCM and CFM as a Thermal Energy Storage
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      In this work, a test room was built in Baghdad city, with (2*1.5*1.5) m3  in dimensions, while the solar chimneys (SC) were designed with aspect ratio (ar) bigger than 12. Test room was supplied by many solar collectors; vertical single side of air pass with ar equals 25, and tilted 45o double side of air passes with ar equals 50 for each pass, both collectors consist of flat thermal energy storage box collector (TESB) that covered by transparent clear acrylic sheet, third type of collector is array of evacuated tubular collectors with thermosyphon in 45o instelled  in the bottom of TESB of vertical SC. The TESB was

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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Visual illusion in Contemporary Theatre décor A Study in technical Variables: سامي علي حسين
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Our research deals with the role of theatrical decoration in creating visual thumbs and the effect achieved as a result in the theatrical presentation in terms of supporting the idea of centralization of the dramatic construction of the show, as the researcher emphasizes that this topic has begun with a new horizon removed many technical concepts and knowledge in the theater.
Horizon knowledge and discoveries based on the structures of light and sight to achieve an existing transformation from steel to ethereal. According to these new concepts, systems other than those based on old methods of presentation have been formed.
In light of this, the researcher divided his research into:
First: the problem of research and the need fo

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Publication Date
Wed Mar 09 2022
Journal Name
Journal Of Craniofacial Surgery
The Use of Osseodensification for Ridge Expansion and Dental Implant Placement in Narrow Alveolar Ridges: A Prospective Observational Clinical Study
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The osseodensification (OD) drilling technique was suggested as an alveolar ridge expansion technique, so the aim of this prospective clinical study was to evaluate the amount of bone expansion obtained by the OD drilling technique and its effect on implant stability in patients with narrow alveolar ridges. The width of the alveolar ridge was measured at the crest before and after implant site preparation, whereas the implant stability was measured using Osstell Beacon implant stability quotient (ISQ). The ISQ values were recorded immediately postoperatively and after 16 weeks. Twenty-three patients were included; they received 40 implants. The mean (± standard deviation [SD]) amount of expansion was 1.29 (± 0.41) mm, and the difference b

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Publication Date
Fri Jul 29 2022
Journal Name
Journal For Vascular Ultrasound
A Comparative Study of the Right and Left Carotid Arteries in Relation to Age for Patients With Diabetes and Hypertension
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Introduction:

Age, hypertension, and diabetes can cause significant alterations in arterial structure and function, including changes in lumen diameter (LD), intimal-medial thickness (IMT), flow velocities, and arterial compliance. These are also considered risk markers of atherosclerosis and cerebrovascular disease. A difference between right and left carotid artery blood flow and IMT has been reported by some researchers, and a difference in the incidence of nonlacunar stroke has been reported between the right and left brain hemispheres. The aim of this study was to determine whether there are differences between the right and left common carotid arteries and internal carotid arteries in patient

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Publication Date
Sat Feb 01 2025
Journal Name
مجلة الفارابي للعلوم الإنسانية
دراسة تحليلية لترجمة المسكوكات اللغوية في الصحافة الاسبانية
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دراسة تحليلية لترجمة المسكوكات اللغوية في الصحافة الاسبانية.

Publication Date
Sun Feb 20 2011
Journal Name
مجلة الاداب
השורשים השניים בלשון העברית (עיון אנאליטי השוואתי)
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התמצית השניות היא התורה שנזכרת כי המוצאים בלשון הערבית וכך בלשונות השמיות אינם הבטויים בעלי האותיות השלושיות , אלא בעלי שתי אותיות . לפי כך אפשר להשיב השורשים השלושיים לשורשים השניים . וכל אות שנאספה בשורש שׁניוני, יהיה לפי חוק ההתפתחות הלשונית , הוספות תחילית , תוכית , סופית , עם השארת החיבור המשמעתית בין השׁניוני והשׁלשׁי כמו היא ממושכת בין השׁלשׁי והרביעי ומה שרבה ההוספות . השרשים השניים מוצאים הם: אות וה

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Publication Date
Mon Dec 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
أتجاهات مقارنة في تنظيم الادارة المحلية دراسة تحليلية
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ليست الادارة المحلية أو نظام الحكم المحلي ابتكاراُ حديثاً للانسان، بل أنه لازم البشرية منذ أقدم العصور وحتى الآن، إذ الملاجظ أن القرى الصغيرة نشأت قبل أن تنشئ الدولة أو قيل أن يتبلور مفهوم الدولة في الوقت الحاضر وكانت القرى والمدن تجتمع بين حين وأخر- اجتماع أفرادها- لادارة شؤونهم وحل مشاكلهم، وكان هذا خير دليل لتطبيق مفهوم الديمقراطية المباشرة بين أفراد المجتمع الواحد، ولذلك فإن الحك

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
Los elementos reales y fantásticos en el teatro de Alejandro Casona (Un estudio analítico)
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The essential objective of this study presents a analyzes of the combination of reality and fantasy in three dramas of Spanish author Alejandro Casona. "Trees die standing" (premiered in Buenos Aires in 1949), “Prohibited suicide in spring” (premiered in Mexico in 1937) and "The boat without fisherman" (premiered in Buenos Aires in 1945).

 

  The first part is an introduction about the biography of Spanish author Alejandro Casona that will allow us to understand some peculiarities of his work in relation to the social historical context of his time.

 In the second part of this study we have analyzed elements of reality and fantasy in the th

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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Educational values and their role in some religions
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 The Islamic religion approach Rabbani urges and seeks to bring happiness to people, as Allah says: ((We sent thee not all people glad tidings and a warner, but most people do not know)) Spa: State 28
   Islam looks at the concept of educational values ​​through positive behavior derived emerging through formal and informal education. The Islamic approach works on the basis of a systematic and clear rule in the form of an integrated system includes multiple areas. As the lead actor role as the desired position.
  Although 

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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Effect of Discussion Techniques in Composition performance for The fifth preparatory student
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The present study aims at knowing the effect of discussion method for students of fifth grade in preparatory school.

Methodology of the Study:

          In order to achieve the objective of the study, the researcher chooses non-randomly the preparatory school affiliated to the District Chamchamal \ Suliemnaniya. The sample attained 64 students in 32 per group (control and experimental) groups. The researcher used the discussion method which was applied on experimental group. She uses the traditional method on the control group.

The researcher matched the two group in ago, intelligence, marks at the Kurdish Language in the previous year , pretest and posts for the indepe

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