The study aims to measure the impact of reporting on value creation on the earnings quality of the economic unit by presenting and discussing the conceptual aspects of the value creation process through multi-capital and the importance of reporting it in Iraqi private banks in addition to presenting and analyzing the concept of profit quality and its measurement models. Therefore, the checklist prepared for this purpose was used based on previous studies related to the subject in order to determine the level of reporting of the research sample banks by analyzing the content of the annual reports of those banks as well as adopting the Tobin's Q scale to measure the value of the economic unit and then using some statistical models to

The paper aims at making the Russian reader acquainted with the Iraqi Poet Badr Shakir as-Sayyab, and showing the effect of the village and the city in his soul, the theme which is reflected in his poetry. Therefore, the researcher has translated the verses pertaining to this topic from Arabic into Russian so as to make the Russian reader know the important phases that talk about the village and city. The researcher has concluded that the theme of place, village and city has occupied a good portion of As-Sayyab's poetry, and that he (the poet) hated the city and expressed his wrath against it, because he viewed the city as embodiment of money and the degeneration of man. As opposed to this, As-Sayyab he loved being a farmer, and was

Toxoplasmosis is regarded as one of the most important global life-threatening diseases in immune-compromised people. The intracellular protozoon Toxoplasma gondii is the causative pathogen of toxoplasmosis. Aim of this study is to investigate the possible association between T. gondii infection and breast cancer (BC) in Iraqi women, also to assess the effect of T. gondiion interleukin 10 (IL-10) of the immune response. By ELISA method, blood samples from 81 women with breast cancer and 60 apparently healthy women have been examined for presence of anti-toxoplasmaantibodies, also the levels of serum IL-10 were estimated in these subjects. Results showed that women with BC had the highest prevalence rate of toxoplasmosis. The anti- T.gondii

Consistent with developments emerging environmental and canaccept by Iraq of the opportunities and challenges ahead in many fields,including economic areas, it requires the face of those developments andadaptation by adopting a lot of related concepts, including the concept ofcorporate governance and commitment to its principles, standards andmechanisms, especially those related to the formation of audit committeesand identify the tasks and duties entrusted to its members and terms oftheir independence as well as the rehabilitation of both scientific andpractical manner that is consistent with the interests of shareholders andother stakeholders in the companies, including banks, research sample, theresearch aims to shed light on the conc

A new reversed phase- high performance liquid chromatographic (RP-HPLC) method with Ultraviolet-Visible spectrophotometry has been optimized and validated for the simultaneous extraction and determination of organic acids present in Iraqi calyces of Hibiscus Sabdraffia Linn. The method is based on using ultrasonic bath for extracting organic acids. Limit of detection in µg/ml of Formic acid, Acetic acid, Oxalic acid, Citric acid, Succinic acid, Tartaric acid, and Malic acid 126.8498×10-6, 113.6005×10-6, 97.0513×10-6, 49.7925×10-6, 84.0753×10-6, 92.6551×10-6, and 106.1633×10-6 ,respectively. The concentration of organic acids found in dry spacemen of calyces of Iraqi Hibiscus Sabdraffia Linn. under study: Formic acid, Acetic acid,

The theatrical image represents one of the tools of communication with the other to create a communicative language that is produced and transmitted by the actor and his body through the theatrical space to convey the meaning in all its forms and types. The actor is concerned with the composition and construction of these images. My girl, the image is fragmented and multiple and different. Therefore, based on the foregoing, the researcher has divided his research into four chapters, representing the (methodological framework). First, the research problem, which is manifested in the following question (what is the structure of the fragmented image of the actor's performance? The Iraqi playwright), and secondly: the importance of the resea

The aim of this study was spot light to the possibility of confection between hepatitis C&G viruses in Iraqi patients. The groups was studied included two groups as follow: 1- first group: its (Infected group) the patients of this group have Anti-HCV abs in their serum by using Indirect ELISA technique. 2- second group: its (Control group) the persons of this group have no Anti-HCV abs in their serum by using indirect ELISA technique. The result of this study was observed there was two patients from the first group have Anti-HGVabs in their serum with infection percent 2.70%, also the same result was found in the second group wich mean there was two persons have Anti-HGVabs in their serum with infection percent 8.33% .So when we comparin

In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i

          Caffeine (1,3,7-trimethylxanthine), which is the most widely consumed stimulant in the world, had been isolated and estimated gravimetrically in fifteen  different commercial kinds of tea found in the Iraqi market.The kinds of tea were chosen according to their differences in the degree of fermentation and the method of processing i.e. black , gray and  green . The isolated caffeine was identified by melting point, sublimation, TLC, chemical tests, UV , IR , HPLC and CHNO analysis.                                 &nb

Presupposition is the background belief that is known by both the speaker and the addressee, it is tied to particular words and aspects of the surface structure that act as linguistic triggers. The present study aims at investigating whether Iraqi fourth -year university students are able to recognize the English presuppositions through the meaning of these linguistic triggers .To fulfil the basic requirements of the study, the researcher has conducted a test . The results of the study have validated the hypothesis of the work and it is found that the linguistic triggers are important tools in recognizing presuppositions.