The capital banking foundation stone upon which the bank in the practice of business activities, the more capital a good financial adequacy of the increased bank's ability to grant credit and expand the various activities and provide a safety element for depositors and other sources of funding to achieve profits and increase the trading volume of the shares, causing the rise the rate of return for the shares of banks and have the Central Bank as head of the banking system by issuing instructions capital increase banking, according to the requirements of economic development and increase gross domestic product by supporting investment projects that are financed through banks, the research aims to show the extent of the banks commitment to the instructions of the Iraqi Central Bank to raise capital banking and its impact on the rate of earnings per share and the premise that the bank capital increase and invest properly contributes to the high rate of return for the shares of these banks and the application of financial standards and statistical techniques to prove the capital relationship with a rate of return on the share price and the most important findings of the researcher that the detention of bank profits in order to increase capital property had a negative impact on earnings per share for banks rate.
Background: The aim of this study was to evaluate the effect of three types of light curing devices QTH, LED and Flashmax on the surface microhardness of three types of bulkfill composite resins; Filtek Bulkfill posterior composite ( 3M), Tetric Evo Ceram ( Ivoclar Vivadent) and Sonicfill composite ( Kerr) Materials and methods: Total number of 90 samples was prepared, 30 samples for each type of bulkfill composite, were divided into three main groups, group A: Filtek posterior bulkfil (3M), group B: Tetric Evo Ceram (Ivoclar Vivadent) and group C: contain Sonicfill composite (kerr). Which then divided into three subgroups (n= 10) (1) Samples cured by QTH system (2) Samples cured by LED system and (3) samples cured by Flashmax system the
... Show MoreInfluence of metal nanoparticles synthesized by microorganisms upon soil-borne microscopic fungus Aspergillus terreus K-8 was studied. It was established that the metal nanoparticles synthesized by microorganisms affect the enzymatic activity of the studied culture. Silver nanoparticles lead to a decrease in cellulase activity and completely suppress the amylase activity of the fungus, while copper nanoparticles completely inhibit the activity of both the cellulase complex and amylase. The obtained results imply that the large-scale use of silver and copper nanoparticles may disrupt biological processes in the soil and cause change in the physiological and biochemical state of soil-borne microorganisms as well.
Background: Soft Laser has been advantageous in medical applications and is widely used in clinical practice. It is applied because it doesn’t cause the significant thermal effects or tissue hurt when irradiated. The blood response to low power laser radiation provides information about processes of laser radiation interaction with live creatures. Objective: The aim of the current work was to evaluate the laser-induced changes of in vitro erythrocyte sedimentation rate (ESR), mean corpuscular volume (MCV), and mean corpuscular hemoglobin concentration (MCHC) in patients with breast cancer by irradiating a human blood sample using a green laser and comparing its effects before and after irradiation with the same power density (100mW/c
... Show MoreOver the last few decades, fiber reinforced polymer (FRP) has been increasingly used in strengthening different structural concrete members. The main objective of this research is to study the influence of curvature on the performance of curved soffit reinforced concrete (RC) bridge girders that have been strengthened with carbon fiber reinforced polymers (CFRP). This experimental program was designed to evaluate the effect of concavity and soffit curvature on the CFRP laminate utilization and load capacity, compared to flat soffit RC beams strengthened with the same CFRP system. Accordingly, five beams, 2.7 m in length and having the same degree of soffit curvature (20 mm per 1 meter
The study aims to investigate the relationship between the gender diversity of board director, the accounting conservatism and firm value in Iraqi firms. The sample was represented by 30 Iraqi firms listed on the Iraqi market over the period 2017. The research was based on the main hypothesis that gender diversity has a positive relationship with conservatism and firm value, that conservatism as an intermediate variable will enhance the positive relationship between gender diversity and firm value. The study reached results that support the research hypotheses. The appointment of females to the board helps improve the provision of conservative accounting information and avoids overstate when reporting earnings. Based on these res
... Show MorePoly vinyl alcohol has been studied for its ability to form crystallites by using annealing method. Semicrystalline films of poly vinyl alcohol (PVA) were prepared by casting 11.5 wt. % and 13 wt. % PVA aqueous solution onto glass slides at annealing temperature range 90 -120°C and duration time 15- 60 minute. This allowed the macromolecules to form crystallites, small regions of folded and compacted chains separated by amorphous regions where single PVA chain may pass through several of these crystallites. Degree of crystallinity of PVA films (hydrogels) was determined by method of density; on the other hand the swelling behavior was conducted by the determination of water uptake, wet degree of crystallinity, gel fraction and solubilit
... Show MoreThe civil engineering field currently focus on sustainable development. It is important to develop new sustainable and economic generations of concrete, using eco-friendly materials in the construction industry with a fair amount of costs and minimizing the impact upon the environment by reducing CO2 emissions from the cement industry as a whole while still obtaining high cement quality and strength. The main objective of this research is to clarify the mechanical behavior and ability to use Portland limestone cement in producing self compacted concrete, due to the beneficious effec of the limestone cement economically and enviromently. The research investigates the effect of using steel and polymer meshs as reinforcement, where the results
... Show MoreBuilding natural period, T, is a key character in building response for wind and seismic induced forces. In design practice, the period, T, is either estimated from empirical relations proposed by the design codes or determined from analytical or numerical models. The effect of the soil-structure interaction is usually neglected in the design practice and analysis models. This paper uses a sophisticated finite element simulation to investigate the effect of soil-structure modeling on the fundamental period of RC buildings subjected to wind and seismic induced forces. A typical interior building frame has been imitated using the frame element for beams and columns with constrains to mo
This study exposed to use the liquid whey (which was produced from of soft cheese processed) partially or completely instead of milk in fatty cake, this whey residue is still not used, instead it is thrown in rivers which effect different environment and economic problems. Different concentrations was used (25% , 50% , 75% , and 100%) of whey in baked cake , Volume , height and other different properties ( panel taste ) was studied too . Sensory evaluation results showed that an improved in all the character of the baked cake was happen by the used of 25% and 50% of the whey in comparison with the control treatment, the 75% replacement showed a decrease in appearance , texture and tenderness , while the degrees of color and fla
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