The dividends is one of difficult and important decisions taken by the administration in the economic units, because this decision has a direct impact on the investor and economic unit, so the main objective of any investor is achieve earnings, as well as information borne by dividends about the earnings quality of the economic unit and the level and efficiency of management to achieving earnings.

The research aims at explaining the effect of the dividends policy on the earnings quality in the companies listed in the Iraq Stock Exchange. The Miller model was used to measu

The goal of the extant revision was to explore the influence of  caffeic acid (CA) extracted from Arctium lappa L. on lipid profile and histology of aorta  in rats .  Analytical study demonstrated a high percentage of both chlorogenic and caffeic acid in the 80 % methanol extract of the aerial parts (leaves and stems) of Arctium lappa L. from the family Asteraceace.  Hypolipidemic activity of caffeic acid was studied against cholesterol induced hypercholesterolemia in Wistar albino rats for thirty days. Rats were separated into normal group (A), hypercholesterolemic positive controller group (B). While, the rest three groups (C, D and E) attended as hypercholesterol

The shape dimensions and characteristics of pollen grains and seeds have importance in distinguish among species. Therefore, the present study included morphological characteristics of pollen grains and seeds for eight species belonging to eight genera of the family Brassicaceae and these species are: Alliaria petiolata (M.Bieb) Cavara et Grand, Aubrieta parviflora Boiss, Cardamine hirsuta L., Crambe orientalis L., Eromobium aegyptiacum (Spreng.) Schweinf.et Asch.ex Boiss., Parlatoria cakiloidea Boiss., Sterigmostemum sulphureum (Banksetsol.) Bornm. Neotorularia torulosa (Desf.) Hedge & J. Leonard. The pollen grains were studied in morphological and full measurements were taken, the study showed that the majority of the pollen grai

Twenty four  samples of  various granites and marble used common as flooring materials were collected from many factories and market in Baghdad Province, Iraq. Natural radioactivity of ²²⁶Ra, ²³²Th and ⁴⁰K in the samples was measured by using high purity germanium detectors with an efficiency of 40%. The Specific activity concentration in granite samples ranged from 9.20 to 79.64 Bq/kg, 10.50 to 229.40 Bq/kg and 185.30 to 1391.20 Bq/kg for ²²⁶Ra, ²³²Th and ⁴⁰K, respectively. The estimated  of radiological parameters: radium equivalent activity (R_eq), activity concentration Index (I) and hazard indices (internal (H_in) and External (H

The main objective of the central bank is to achieve price stability and target in fractionates. Therefore, the bank sought to use modern tools and policies in order to reduce the negative effects of the accumulation of foreign reserves represented by monetary sterilization, similar to developed and developing countries alike, but with different available tools that are possible and imposed by the local financial and monetary environments, such as the window for buying and selling foreign currency, open market operations and deposit facilities. And lending existing. Because any in crease in the monetary base resulting from the accumulation of foreign reserves will affect price stability directly due to the consumer nature of the

       Modern cities suffer from heavy metal pollution due to urban expansion and population increase. Heavy metals have a great impact on human health. The objective is to determine the contamination level of heavy metals Cr, Mn, Ni, Cu, Zn, As, Zr and Pb at industrial and residential in Hilla city. The mean concentration of Cr, Mn, Ni, Cu, Zn, As, Zr and Pb enrichment factors of the investigated industrial soils are 3.43, 0.74, 6.45, 3.95, 5.60, 3.44, 1.17 and 11.44, respectively. The means of Cr, Mn, Ni, Cu, Zn, As, Zr and Pb in residential soils are 3.30, 1.09, 11.40, 0.94, 2.08, 5.39, 0.9 and 3.6, respectively. The I-geo mean values of heavy elements in the industrial area may be ordered in the following: Mn> Pb> Ni>

      A seismic study was conducted to re-interpret the Qasab and Jawan oil field in northern Iraq, south of the city of Mosul, by reprocessing and interpreting many seismic sections of a number of field surveys that included the field area. Two reflectors are detected, represented by Hartha Formations which were deposited during the Cretaceous age and Euphrates Formation which was deposited during the Tertiary age in order to stabilize the structural image of this field. The study was achieved by reinterpreting seismic sections using the Petrel program, where time, velocity  and depth maps were prepared for the two formations.

The study showed that the Qasab and Jawan fields generally consist of a s

Raw milk is subjected to various physical, chemical and biological pollutants due to produce, a transporting and marketing processes. The current study was designed to examine raw milk samples which were collected from different locations of Iraq. The highest mean value of Pb content [1.801±0.311 ppm] was recorded while the lowest mean value [0.941±0.104 ppm]. The highest mean value [1.532±0.124 ppm] and gave the lowest mean value [0.063±0.044 ppm] of Cd content. This study has the highest mean value of Cu content was [0.931±0.092 ppm] and but the lowest mean value was [0.308±0.029 ppm]. Metals contents of raw milk in this study showed higher than standards of the International Dairy Federation [IDF].