The main objective and primary concern to every investor not only to achieve a greater return on his or her investments, but also to create the largest possible value of these investments the, researchers and those interested in the field of investment and financial analysis  try to develop standards  for performance      valuation      is guided through the                                     &nbsp

Perchloroethylene (PERC) is commonly used as a dry-cleaning solvent, it is attributed to many deleterious effects in the biological system. The study aimed to investigate the harmful effect associated with PERC exposure among dry-cleaning workers. The study was carried out on 58 adults in two groups. PERC-exposed group; include thirty-two male dry-cleaning workers using PERC as a dry-cleaning solvent and twenty-six healthy non-exposed subjects. History of PERC exposure, use of personal protection equipment (PPE), safety measurement of the exposed group was recorded. Blood sample was taken from each participant for measurement of hematological markers, liver and kidney function tests. The results showed that 28.1% of the workers were usin

Soil fertility is a crucial factor in measuring soil quality, it indicates the extent to which soil can support plant life. Soil fertility is measured by the amount of macro and micronutrients, pH, etc. Soil nutrients are depleted after each harvest and therefore must be added. To maintain soil nutrient levels, fertilizer is added to the soil. Adding fertilizer in the precise amount is a matter of great importance because excess or insufficient application can harm plant life and reduce productivity. The use of modern technology is a solution to this problem. Although automated techniques for sowing, weeding, crop harvesting, etc. have been proposed and implemented, none of the techniques are aimed to maintaining soil fertility. The study a

Hyperpigmentation is the increase in the natural color of the skin. The purpose of this study is to evaluate the efficacy and safety of Q-Switched Nd:YAG (1064 & 532 nm) Laser in treatment of skin hyper pigmentation. This study was done in the research clinic of Institute of laser for postgraduate Studies/University of Baghdad from October 2008 to the end of January 2009. After clinical assessment of skin hyperpigmentation color, twenty six patients were divided according to their lesions. Eight Patients with freckles, seven patients with melasma, four patients with tattoo. Cases with tattoo, were subdivided into amateur tattoos two, professional tattoos one, and one traumatic tattoo. Four Patients with post inflammatory hyperpigment

Metal oxide nanoparticles, including iron oxide, are highly considered as one of the most important species of nanomaterials in a varied range of applications due to their optical, magnetic, and electrical properties. Iron oxides are common compounds, extensive in nature, and easily synthesized in the laboratory. In this paper, iron oxide nanoparticles were prepared by co-precipitation of (Fe⁺²) and (Fe⁺³) ions, using iron (II and III) sulfate as precursor material and NH₄OH solution as solvent at 90°C. After the synthesis of iron oxide particles, it was characterized using X-ray diffraction (XRD), infrared spectroscopy (FTIR), and scanning electron microscopy (SEM). These tests confirmed the obtaining o

The knowledge related with lexical items can be realized as including relations of meaning a cross words. Words that share a similarity of meaning are called to be synonymous, and words that share a contrary of meaning are called to be antonymous. Both of them are universal linguistic phenomenon that exist in terms of linguistic system of every language. The present study aims at finding out areas of difficulty that Iraqi EFL learners encounter in the use of synonymy and antonymy, both on the recognition and production levels. Also tries to detect the main reasons behind such difficulties. A diagnostic test of two parts, namely, recognition and production, is designed. The test is built to include two linguistic phenomenon which are: synony

In this research two algorithms are applied, the first is Fuzzy C Means (FCM) algorithm and the second is hard K means (HKM) algorithm to know which of them is better than the others these two algorithms are applied on a set of data collected  from the Ministry of Planning on the water turbidity of five areas in Baghdad to know which of these areas are less turbid in clear water to see which months during the year are less turbid in clear water in the specified area.

This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the e