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

Abstract 

The catalytic cracking conversion of Iraqi vacuum gas oil was studied on large and medium pore size (HY, HX, ZSM-22 and ZSM-11) of zeolite catalysts. These catalysts were prepared locally and used in the present work. The catalytic conversion performed on a continuous fixed-bed laboratory reaction unit. Experiments were performed in the temperature range of 673 to 823K, pressure range of 3 to 15bar, and LHSV range of 0.5-3h^-1. The results show that the catalytic conversion of vacuum gas oil increases with increase in reaction temperature and decreases with increase in LHSV. The catalytic activity for the proposed catalysts arranged in the following order:

HY>H

         The emergence of staphylococci, either coagulase negative (CNS) or coagulase positive (CPS), as important human pathogens has implied that reliable methods for their identification are of large significance in understanding the diseases caused by them. The identification and characterization of staphylococci from biopsies taken from human breast tumors is reported here. Out of 32 tissue biopsies, a total of 12 suspected staphylococci grew on mannitol salt agar (MSA) medium, including 7 fermenters and 5 non-fermenter staphylococci based on traditional laboratory methods. Polymerase chain reaction (PCR) successfully identified seven isolates at the genus level as methicillin resistant St

Background : To assess the actual practice of breast self-examination (BSE), as an early detection tool for breast cancer, among a sample of patients affected with breast cancer in Iraq.Methods: A random sample of 200 female patients with breast cancer was analyzed to evaluate the extent of their actual practice of breast self-examination before the diagnosis of the disease.  The examined variables included the age of the patients, marital status, education, occupation, smoking habit, family history of cancer, frequency of gravidity, parity and abortions. Results: The age of patients ranged from (24-70) years with a mean age of 48 years. The highest frequency of the examined sample

This research seeks to study the role of proactive leadership as an essential element that helps all federations that lead the wheel of sports, including the Iraqi Handball Federation, so that it builds a correct environment that helps manage the organizational errors that the Handball Federation may fall into, and this in turn helps in early detection of errors and obstacles that may occur. It is likely that the Federation will fall into the process of managing and organizing the Iraqi Handball League, in addition to increasing the clubs’ ability to assist the Iraqi Handball Federation by being proactive so as not to make mistakes. The research community included the administrative bodies of the clubs participating in the Iraqi E

S Khalifa E, AM Sabeeh A, AN Adil A…, 2007

Rapid increase in the use of smart mobile phones and the proliferation of social media networking programs such as facebook, tweeter, whatsapp and viber etc. affects the learning attitude of second language. This research aims to investigate the effects of emoticons provided by Viber application on Iraqi students in context of vocabulary acquisition. 60 Iraqi students are randomly selected from X international school with the average of age 7 to 9 years. All the subjects are given 50 English words for five weeks, 25 English words were written on papers and the rest Viber stickers laden with English words. The results show that students recognize the vocabularies given by Viber stickers better than the written vocabulary. In general, student