Abstract:

             The distribution or retention of profits is the third decision among financial management decisions in terms of priority, whether at the level of theory or practice, as the issue of distribution or retention is multi-party in terms of influence and impact, as determining the optimal percentage for each component is still the subject of intellectual debate because these decisions are linked to the future of the organization and several considerations, The research focus on the nature of the policies followed by the Iraqi banking sector As the sample chosen by the intentional sampling method was represented by the Commercial Bank of

       Canonical correlation analysis is one of the common methods for analyzing data and know the relationship between two sets of variables under study, as it depends on the process of analyzing the variance matrix or the correlation matrix. Researchers resort to the use of many methods to estimate canonical correlation (CC); some are biased for outliers, and others are resistant to those values; in addition, there are standards that check the efficiency of estimation methods.

In our research, we dealt with robust estimation methods that depend on the correlation matrix in the analysis process to obtain a robust canonical correlation coefficient, which is the method of Biwe

Abstract As the United Nations approaches its 70th anniversary, the world is going through the most severe accumulation of serious international security failures in recent memory, challenging the UN Security Council’s ability to address them effectively. Over the past four years, crises in Libya, Syria and Ukraine have precipitated a worrisome erosion of great power relations that has complicated Security Council decision making on a number of trouble spots. Its inability to devise consensus responses to the escalating civil war in Syria has been particularly troubling, resulting in the regional spill over into Iraq and the emergence of Islamic State as a new threat to peace in the region and beyond. Meanwhile, the UN’s often under

To determine the relationship between chronic hepatitis B virus and autoimmune celiac disease, seventy five patients with chronic hepatitis B virus of ages (8-70) years have been investigated and compared with 50 healthy individuals. All the studied groups were carried out to measure antiGliadin antibodies IgA and IgG by ELISA test and anti-reticulin antibodies IgA and IgG by IFAT. There were significant elevation (P<0.05) in the concentration of AGA IgA and IgG antibodies compared to control group. The prevalence of AGA antibodies IgA and IgG was 8% and 9.33% respectively. There were a highly significant differences (P<0.01) between studies groups. The prevalence of antireticulin antibodies ARA IgA and IgG was 6.67% and 4.0% respectively i

The current research aims to examine the willingness to communicate and psychological adjustment of Iraqi EFL undergraduate students. To achieve the main aim, a sample of 100 male and female Iraqis’ undergraduate students studying English as a foreign language was chosen randomly from two different public colleges in Baghdad city for the academic year 2023-2024. Two scales have five Likert alternatives of 17 and 16 items developed by McCroskey & Richmond (1990) and Wais (2010), respectively were administered to the research sample to collect the needed data. The results revealed that Iraqi EFL undergraduate students have a willingness to communicate in the English language. Iraqi EFL undergraduate students have a good level of

The research dealt with the study of choice between a range of different words between the repetitive texts in the verses of the Koran and explain the reason behind this choice, and how the context has the greatest impact in this choice, and that each word in the Koran was placed in the most appropriate place, which can not be replaced by equivalent words, whatever The degree of similarity between them in the indication of the other because it remains at the end that each of those vocabulary synonyms are indicative, the first of them especially that makes the possibility of replacing them with the equivalent vocabulary impossible, and the second general significance and this connotation makes them share with their peers In one aspect of

We can summarize the main risk factors for type 2 diabetes mellitus (T2DM) by looking at our nutrition, age, and lifestyle. β-cell dysfunction and insulin resistance (IR) are outcomes of the pathophysiology of type 2 diabetes. As an indirect result of IR on important metabolic enzymes, lipid and lipoprotein abnormalities are also a factor in T2DM patients. Recent research has indicated that lipid fluctuation may be the cause of poor glucose metabolism as well as one of its effects. Fatty acids (FAs) affect cell membrane fluidity and permeability, insulin receptor binding and signaling, and the translocation of glucose transporters. Therefore, it is suggested that FAs might play a crucial part in the emergence of IR and T2DM.

We can summarize the main risk factors for type 2 diabetes mellitus (T2DM) by looking at our nutrition, age, and lifestyle. β-cell dysfunction and insulin resistance (IR) are outcomes of the pathophysiology of type 2 diabetes. As an indirect result of IR on important metabolic enzymes, lipid and lipoprotein abnormalities are also a factor in T2DM patients. Recent research has indicated that lipid fluctuation may be the cause of poor glucose metabolism as well as one of its effects. Fatty acids (FAs) affect cell membrane fluidity and permeability, insulin receptor binding and signaling, and the translocation of glucose transporters. Therefore, it is suggested that FAs might play a crucial part in the emergence of IR and T2DM. The cu

We can summarize the main risk factors for type 2 diabetes mellitus (T2DM) by looking at our nutrition, age, and lifestyle. β-cell dysfunction and insulin resistance (IR) are outcomes of the pathophysiology of type 2 diabetes. As an indirect result of IR on important metabolic enzymes, lipid and lipoprotein abnormalities are also a factor in T2DM patients. Recent research has indicated that lipid fluctuation may be the cause of poor glucose metabolism as well as one of its effects. Fatty acids (FAs) affect cell membrane fluidity and permeability, insulin receptor binding and signaling, and the translocation of glucose transporters. Therefore, it is suggested that FAs might play a crucial part in the emergence of IR and T2DM. The cu

Study was done in the period between (2015–2017) in biology department in college of Education for pure science/Ibn Al-Haitham at Baghdad University and in Pathology department/college of medicine at Al-Nahrain University. The study was retrospectively designed. The clinicopathological parameters were obtained from patients’ admission case sheets and pathology reports (age, gender). The presents study included 120 patients having thyroid nodules, classified according to results of histopathology into 4 groups, 30 patients within each; the first group included patients with follicular adenoma, the second group included patients with follicular carcinoma, the third group included patients with follicular variant of papillary carcinoma (FV