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

In this study was undertaken frish fish such as Bigeye Ilisha megaloptera, Nematalos nasus, Suboor Hilsha ilisha and Carp Cyprinus carpio. they were purchased from local marketes in Basrah, Oil was extracted by a solvent extraction method on low temperature. And the level of oil obtiened about (6.08; 10.72; 13.52 and 5.61)% for Bigeye, Jaffout, Suboor and Carp. the Crud oils were compared with vegetable oil (olive oil) and animal fat (tial fat mutton).
The extracted oil from fresh complete fishs with compared oils intraed on pharmacological system through packed in capsul with and with out garlic`s extract. this system analysis with chemical tests.
Results were analyzed statistically by using the SPSS program with using (CRD)

This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange

Abstract: This study aims to investigate the effects of solvents of various polarities on the electronic absorption and fluorescence spectra of RhB and Rh6G. The singlet‐state excited dipole moments (me) and ground state dipole moments (mg) were estimated from the equations of Bakshiev -Kawski and Chamma‐ Viallet using the variation of Stokes shift along with the solvent’s dielectric constant (e) and refractive indexes (n). The observed singlet‐state excited dipole moments were found to be larger than the ground‐state ones. Moreover, the obtained fluorescence quantum yield values were influenced by the environment of the fluorescing molecule. Consequently, the concentration of the dye solution, excited singlet state absorption and

To know the effect of bio-enhancer (zeolite), biohealth, mineral fertilizers and their interactions, the possibility of replacing mineral fertilizers with bio-enhancers and bio-enhancers, and their effect on some potato yield measurements. A field experiment was conducted at one of the field stations of the College of Agricultural Engineering Sciences, University of Baghdad, near the electronic calculator center, research station (F) in Al-Jadriya region in the loam mixture soil during autumn season 2021-2022 AD, It was designed using a completely randomized block design (RCBD) with three replicates. The factors of the study experiment included three levels of zeolite (0, 6 tons ha-1, and 12 tons ha-1), which were symbolized by (Z0)

The present study aimed to assess the impact of seed Rhizobia treatment and potyvirus inoculation on bacterial nodulation and nitrogen fixation in cowpeas. The plants were infected with the virus two weeks post-germination. Nodules were present on the roots of plants treated with Rhizobia; however, almost no nodules were detected on untreated plants. The average number of nodules per plant on virus-inoculated plants was significantly lower than the average number per noninoculated plant. The virus caused a substantial decrease in the weight of nodules also. The study revealed that the presence of Rhizobia resulted in a significant rise in nitrogen content in the foliage. Specifically, the nitrogen percentage increased from 1.29% in plants n

Background: The formation of white spot lesions around fixed orthodontic attachments is a common complication during and after fixed orthodontic treatment, which hinders the result of a successfully completed orthodontic treatment. The aim of the study was to assess the effectiveness of the Caries Infiltrant (ICON®) on prevention of caries on the smooth enamel surface when applied alone or combined with conventional adhesives. Materials and methods: Seventy eight human premolar enamel discs were randomly assigned to six groups (n=13). The discs were etched and treated with resins of different monomer content forming the following groups: (1)Untreated etched samples served as the negative control, (2) ICON® (DMG), (3) Adper™ S

The azo dye brilliant reactive red K-2BP (λmax = 534 nm) is widely used for coloring textiles because of its low-cost and tolerance fastness properties. Wastewaters treatment that contains the dye by conventional ways is usually inadequate due to its resistance to biological and chemical degradation. During this study, the continuous reactor of an advanced oxidation method supported the use of H₂O₂/sunlight, H₂O₂/UV, H₂O₂/TiO₂/sunlight, and H₂O₂/TiO₂/UV for decolorization of brilliant reactive red dye from the effluent. The existence of an optimum pH, H₂O₂ concentration, TiO₂ concentration, and d

Salt stress negatively affects germination and seedling growth. Sorghum cultivars (Bohuth70, Inqath and Rabeh), seed soaking in dry yeast extract (3, 6 and 9 g l-1) in addition to dry seeds and electrical conductivity (4, 10 and 16 dS m-1) were studied. Traits of germination ratio at first and final counts, lengths of radicle and plumule, seedling dry weight and seedling vigour index were studied. The cultivar of Bohuth70 and concentration of yeast extract (9 g l-1) were superior at all studied traits, while all traits values were reduced with increased saline stress. The combination (Bohuth70×9×4) was superior to most other treatments at first and final counts, radicle length and seedling dry weight, while superiority of plumule length a