This research aims to discuss an important issue because of its role in increasing the efficiency of financial markets and boost investor confidence by a insider trading, which arises as a result of leaking secret information to some investors and reliable in the process of trading shares in the Iraq Stock Exchange And thus obtain abnormal profits at the expense of other investors. Research was based on the assumption that " Where shortcomings in local regulations relating to disclosure and insider trading in accounting information leads to the activate the phenomenon of insider trading in accounting information in the Iraq Stock Exchange and including a negative impact on investors' decisions ". and Because of the difficulty the discovery of insider trading activities has been used to measure the change in the volume of trading shares of certain companies before and after the announcement of the meeting and find out the direction of change (increase or decrease). This was done on the three companies. Among the most important findings of this research, is the lack of local laws and regulations from the processors to the phenomenon of insider trading which led to the activate this phenomenon in the Iraq Stock Exchange. The conclusions of the research need to benefit from the experiences of other countries in the formulation of laws on insider trading in accounting information has been
Tigris River is the lifeline that supplies a great part of Iraq with water from north to south. Throughout its entire length, the river is battered by various types of pollutants such as wastewater effluents from municipal, industrial, agricultural activities, and others. Hence, the water quality assessment of the Tigris River is crucial in ensuring that appropriate and adequate measures are taken to save the river from as much pollution as possible. In this study, six water treatment plants (WTPs) situated on the two-banks of the Tigris within Baghdad City were Al Karkh; Sharq Dijla; Al Wathba; Al Karama; Al Doura, and Al Wahda from northern Baghdad to its south, that selected to determine the removal efficiency of turbidity and
... Show MoreArtificial roughness on the absorber plate of a Solar Air Heater (SAH) is a popular technique for increasing its effective efficiency. The study investigated the effect of geometrical parameters of discrete multi-arc ribs (DMAR) installed below the SAH absorber plate on the effective efficiency. The effects of major roughness factors, such as number of gaps (Ng = 1-4), rib pitch (p/e = 4-16), rib height (e/D = 0.018-0.045), gab width (wg/e = 0.5-2), angle of attack ( = 30-75), and Reynolds number (Re= 2000-20000) on the performance of a SAH are studied. The performance of the SAH is evaluated using a top-down iterative technique. The results show that as Re rises, SAH-effective DMAR's efficiency first ascends to a specified value o
... Show MoreBlockchain is an innovative technology that has gained interest in all sectors in the era of digital transformation where it manages transactions and saves them in a database. With the increasing financial transactions and the rapidly developed society with growing businesses many people looking for the dream of a better financially independent life, stray from large corporations and organizations to form startups and small businesses. Recently, the increasing demand for employees or institutes to prepare and manage contracts, papers, and the verifications process, in addition to human mistakes led to the emergence of a smart contract. The smart contract has been developed to save time and provide more confidence while dealing, as well a
... Show MoreObjective: to assessthe impact of psychological and social climacteric changes on quality of life among
middle age women in Baghdad city
Methodology: : A descriptive analytic study was conducted to study the quality of life among middle age
women due topsychological and social climacteric changes from February 2013- July 2013. A purposive
sampleconsisted of three hundred (300) womenaged (40-65) years who were attending health centers in two
sectors in Baghdad / AL- Russafa andAL- karhk . The data were collected through using interview technique ,
and questionnaire format , which comprises two parts, first part consist (socio-demographic characteristic , the
second part quality of life domains (psychological and socia
This study is concerned with the comparison of the results of some tests of passing and dribbling of the basketball of tow different years between teams of chosen young players in Baghdad. Calculative methods were used namely (Arithmetic mean, Value digression and T.test for incompatible specimens). After careful calculative treatments, it has been that there were abstract or no abstract differences in the find results of chestpass, highdribble and cross-over dribble. The clubs were: (Al-Khark, Air defence, Police and Al-Adamiyah) each one separate from the other for the year (2000-2001). After all that many findings were reached such as the lack of objective valuation (periodical tests) between one sport season and the other. In the light
... Show MoreThe research aims to reveal the professional self and the school climate among the educational counselors. The research problem is crystallized in the following:
1-Identifying the professional level of the educational counselors.
2- Knowing the level of the school climate with the educational counselors.
3- Are there statistically significant differences in the professional self and the school climate between the educational counselors of different gender (male / female)?
4- Is there a relationship between the professional self and the school climate of the research sample?
To answer these questions, the research was conducted on educational counselors in secondary schools in the district of Falluj
... Show MoreThe research aims to detect the problems of educational reality faced by university professors and identify statistically significant differences in the academic problems of university instructors. It has adopted an analytical descriptive research approach to achieve research objectives and identifies the study community with professors of public and private universities. A random sample of 250 instructors was selected for the purpose of applying the questionnaire to them, knowing the academic problems encountered in the course of their work at universities, and adopting appropriate statistical means to process and analyze the data. The research concluded with a set of results, including that all fields (infrastructure, admission of
... Show MoreA lotic ecosystem is considered a source of carbon dioxide (CO2) in the atmosphere where it becomes supersaturated with CO2, which contributes to the global carbon cycle. To enhance our comprehension of the roles of CO2 in rivers, an outdoor experiment was designed with controlled carbon source inputs to investigate the roles of the dissolved organic carbon (DOC) and dissolved inorganic carbon (DIC) in the phytoplankton community. Plastic enclosures were installed in the Tigris River within Baghdad for that goal. Samples were collected on the first day, as well as on the 5th and the 12th days from 14 enclosures. The enclosures were treated by artificial glucose (C6H12O6) (10, 20, 30mg/ l) as DOC sources, while sodium bicarbonate (NaHCO3) (1
... Show MoreThe uses of traditional plant extract in the treatment of various diseases have been flourished. The present study, IJSR, Call for Papers, Online Journal