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

There is a mutual relationship between the form of a text and its meaning so as separating these two or devaluating the role of one of them leads to the absence of the value therein. Thus, a translation is important as to how it relates the details of a text. That is, the text has special features which go beyond form, and these set out its distinctiveness. Here, we tackle Saleh al-Jafari's Arabic translation of  "Rubbayat al-Khayyam" of Naysapour descriptively and analytically by depending on extracts from the original text. This translation is evaluated on the basis of Spanish critic Maria Carmen Valero Garces. Herein, we discuss the effectiveness of this theory in the criticism of literary texts. It has been concluded that al-Jaf

Due to the popularity of radar, receivers often “hear” a great number of other transmitters in
addition to their own return merely in noise. The dealing with the problem of identifying and/or
separating a sum of tens of such pulse trains from a number of different sources are often received on
the one communication channel. It is then of interest to identify which pulses are from which source,
based on the assumption that the different sources have different characteristics. This search deals with a
graphical user interface (GUI) to generate the radar pulse in order to use the required radar signal in any
specified location.

The husband’s discipline of his wife is a right prescribed by the Sharia, but it is conditioned discipline with conditions that make this discipline intended to preserve the family institution from disintegration and scattering, so the Islamic Sharia entrusted the husband, the guardian of the family, with the task of disciplining the disobedient and disobedient wife and deviating from the family’s values ​​and constants of mutual respect and obedience in what is good. And a sense of responsibility. This discipline goes through three sequential stages, starting with exhortation and dialogue, passing through abandonment in the beds, and ending with beating. As for the sermon, it is a quiet dialogue followed by a threat of abandonme

The present study is concerned with Biostratigraphy of the Early-Middle Miocene outcrops of Jeribe Formation in the Zurbatiyah area, Wasit Governorate, Eastern Iraq. Forty-two Samples collected from Shur Sharin and AL-Hashima outcrop sections. The fossil content is rich in large and small benthic foraminifera; Twenty-one species and genus are identified in this study, in addition to coral, gastropoda, pelecypoda, ostracoda, alge, echinoid and shell fragments. According to the presence of benthic foraminifera, two Biozone have been identified in the Jeribe: Austrotrillina asmariensis-Dendritina rangi Concurrent Zone and Borelis melo curdica range zone.The age of the Formation determined as Early-Middle Miocene depending on these Bioz

The present paper attempts to establish a distinction between Exochomus negripennis (Er.) and E. quadripustulatus L., depending on the characters of femoral line, male genitalia and spermatheca.

The study showed that there are (28) plant families present in Al-Razzaza Lake. The families are (Amaranthaceae, Amaryllidaceae, Aizoaceae, Apiaceae, Apocynaceae, Asteraceae, Brassicaceae, Boraginaceae, Capparaceae, Caryophyllaceae, Cistaceae, Colchicaceae, Convolvulaceae, Cynomoriaceae, Fabaceae, Frankeniaceae, Lamiaceae, Liliaceae, Malvaceae, Orobanchaceae, Plantaginaceae, Poaceae, Polygonaceae, Ranunculaceae, Solanaceae, Tamaricaceae,Typhaceae, Zygophyllaceae). Asteraceae family is the largest number of species found in abundance in this lake, followed by the Fabaceae family.

The studied succession is deposited during late Berriasian-Aptian interval, which is represented by the Zubair, Ratawi, Yamama formations. The present study includes stratigraphic development and basin analysis for 21 boreholes (Rachi-1, 2; Rifaei-1, Diwan- 1; Ratawi-1, 2; Halfaia-5; West Qurna 12, 15; Nahr Umr-7,8; Zubair-47,49; North Rumaila- 72, 131, 158; Suba-7; Majnoon-2, 3 and Luhais-2, 12) distributed within 13 oil fields in the southern Iraq. The back-stripping process determined the original direction of basin depocenter for the studied succession. The Yamama basin in the study area stretches from southeast to southwest with single depocenters, it was located in the southeast of the study area near wells Mj-2, Mj-3.NR-8 and

 Placental dysfunction and or fetal central nervous system infestation caused by Human cytomegalovirus (HCMV) is the leading cause of congenital non-genetic neuro-developmental problems of the newborn, worldwide. Although the highest rates of congenital infection and CMV seroprevalence occurs in developing countries like Iraq, there remains a paucity of data from that part of the world. This descriptive case control study was undertaken in Babylon/ Iraq to determine the local seroprevalence of CMV in women of child bearing age, and to identify the socio-demographic factors associated with it.  This study found a seropositivity peak amongst the 26-35 yr olds which declined in the 36 – 45 yr olds. However, the

Following the political development in Iraq Since 7112 exposed kind of political traditions about how to manage the conflicts that have different Iraqi powers .That what was clear since the formation of permanent government since in 7112 .
The case of conflict between political powers in administrating Iraq state and the withdrawal of American Forcesintroduces questions:
0-Is it possible that that the beginning of Iraq state building shall ease this conflict and peacemaking in the post-conflict period?
7- To what extent the Iraqi powerswas to manage their disputes in non-military like elections which was held in 7112?
2- What is the range of the extent of the political operation after the American withdrawal?
The important