This study aimed to know the impact of the capital structure measured by the ratio of financing to short-term capital and the ratio of financing to long-term capital on the profitability of companies, as measured by the rate of return on assets and the rate of return on equity. The study was applied to industrial sector companies listed in the Iraq Stock Exchange. The financial number of (14) companies, and (4) companies were selected that met the conditions for selecting the study sample. The study methodology relies on the analytical method as it is more appropriate to the nature, scope and objectives of the study, and the ready-made statistical program "SPSS" will be used to analyze the relationships and influence between the

In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

In this work the production of activated carbon (AC) from Imperata is done by microwave assisted Potassium hydroxide (KOH) activation and using this activated carbon for the purpose of the uptake of amoxicillin (AMX) by adsorption process from aqueous solution. The effects for irradiation power (450-800W), irradiation time (6-12min) as well as impregnation ratio (0.5-1 g/g) on the AMX uptake and yield AMX uptake at an initial concentration of AMX (150 mg/g). The optimum conditions were 700 W irradiation power, 10 min time of irradiation, as well as 0.8 g/g impregnation ratio with 14.821% yield and 12.456 mg/g AMX uptake. Total volume of hole and the area of the surface (BET) are 0.3027 m³/g, and 552.7638 m²/g respectively. The properti

        Assimilation is defined ,by many phoneticians like  Schane ,Roach ,and many others, as a phonological process when there is a change of one sound into another because of  neighboring sounds.This study investigates the  phoneme assimilation as a phonological process in English and Arabic  and it is concerned specifically with the differences and similarities in both languages.   Actually ,this study reflects the different terms which are used  in Arabic to refer to this phenomenon and in this way it  shows whether the term 'assimilation ' can have the same meaning of  'idgham' in Arabic or not . Besides, in Arabic , this phenomenon is discussed from&nb

Machine learning has a significant advantage for many difficulties in the oil and gas industry, especially when it comes to resolving complex challenges in reservoir characterization. Permeability is one of the most difficult petrophysical parameters to predict using conventional logging techniques. Clarifications of the work flow methodology are presented alongside comprehensive models in this study. The purpose of this study is to provide a more robust technique for predicting permeability; previous studies on the Bazirgan field have attempted to do so, but their estimates have been vague, and the methods they give are obsolete and do not make any concessions to the real or rigid in order to solve the permeability computation. To

Objectives: The purpose of the study is to ascertain the relationship between the training program and the socio-demographic features of patients with peptic ulcers in order to assess the efficiency of the program on patients' nutritional habits.

Methodology: Between January 17 and October 30 of 2022, The Center of Gastrointestinal Medicine and Surgery at Al-Diwanyiah Teaching Hospital conducted "a quasi-experimental study". A non-probability sample of 30 patients for the case group and 30 patients for the control group was selected based on the study's criteria. The study instrument was divided into 4 sections: the first portion contained 7 questions about demographic information, the second sect

This is a descriptive study that used the survey method, it’s aimed to identify the topics and frameworks of diplomatic and political issues covered by the news of the website of the Iraqi Ministry of Foreign Affairs, through the content analysis method applied on a sample selected in a systematic random manner for news published in the year 2021. The sample included (191) news equivalent to (20%) of the total study population of (942). The study reached some results, the most important of which were as follows: The political issue, in its general sense, grabbed the most prominent attention among the various issues and events focused on by Iraqi diplomacy: "international cooperation", "bilateral cooperation", and then "regional politic