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

     University Campuses, as any lively physical entity, is subject to continuous variation due to . growth, development and change. This reality covers the existing or futuristic additives or  additions, consecutively these changes may have a strong sensation of disorientation as a result of formatic changes in buildings, or in movement paths. And it epitomized the research problem to "the need for knowledge to clarify the impact of intellectual and executive policy in achieving coherence, functional and space organization of the elements of the university urban environment and in the stages of future growth and change,"  the search targeted "to highlight the study of constraction politics on campus Bmqomad

The press release plays an important role in understanding and recognizing the policy of governments by the public in managing the state, especially in times of crises, as it helps to clarify the position of the government and its decisions.In addition, it is considered as one of the most important tools of communication between the government and its public at the present time.
In light of the technical developments and adopting modern mechanisms in transferring of what is issued by the government, the press release has been edited and published electronically; and helps in the success of this transfer speed and knowledge of the reactions of the masses towards the implications,In a crisis like the Basrah crisis in particular, the Ira

High-rise structures are a significant indication in contemporary urban improvement, mainly in areas characterized by accelerated urban growth and dense population. This type of building should be designed to withstand severe load conditions. Therefore, using composite structural elements in such structures is required for stronger and durable elements. This paper introduces a finite element analysis model for Concrete Filled Stainless Steel Tubular Columns (CFSST) of (100x100) mm cross-section and (1250) mm length to inspect the impact of concrete compressive strength on the response of (CFSST). The generated model was first evaluated through a comprehensive comparison with experimental research. Then, after the model was used to s

Background: Nutritional Rickets is a condition produced by an absence of Vitamin D, calcium or phosphate. It clues to relaxing and fading of the bones. Dental expression of children with rickets contains enamel hypoplasia and delayed tooth eruption. This study was conducted in order to assess caries experience (dmfs) and enamel defects among study and control groups, and to evaluate and compare the levels of selected salivary biomarkers between children with nutritional rickets and apparently healthy children. Material and methods: Assessment of caries according to WHO in 1987, and assessment of enamel defects according to enamel defect index EDI of WHO in 1997. In addition a stimulated saliva samples were collected according to Palone e

The research aims to analyze the television advertisement to monitor the indirect and underlying meanings behind the apparent significance in Zain’s “Ya Baghdad” Advertisement through sociological analysis, in accordance with the cultural analysis of Hofstede’s ‘Model of Cultural Dimensions’. Our choice of such a model in practical application over other models that may have provided more dimensions is due to its ability and verification in explaining cultural diversity and additionally the size of data and studies on the cultural dimension. This study’s aim is to verify the validity, stability and significance of this model before being adopted by Hofstede as a measurement tool. This model was used in order to analyze the rel

The tremendous political transformations that took place in Iraq after 2003 led by the USA and its allies led to a change of its political system under the slogan of liberating Iraq from dictatorship, establishing a democratic system and spreading freedom among members of the society.
However, democracy was a mantle under which the US intended to achieve its expansionist ambitions in the region. It did not come to liberate Iraq as it claimed, but it occupied Iraq and all its materialistic and human resources. Thus, this change resulted in lots of negative events and societal pests that affected the entire social system and values. Youth is an important segment; it is one of the most affected age groups with the happenings and accident

Diversity has become one of the required phenomena to be available within public organizations, in light of the changes taking place in the global and international environment and in various fields. Therefore, it was imperative to study the impact of this phenomenon in various institutions, especially public ones, in most developing countries, including Iraq. The current research aims to analyze the relationship between The demographic diversity and institutional effectiveness of a sample of workers in public institutions included (500) respondents. The questionnaires were distributed to them randomly. Diversity is considered an independent variable and institutional effectiveness a dependent variable. The researcher used interview tools a

The urban Gentrification  is an inclusive global phenomenon to restructure the cities on the overall levels, the research to propose a specific study about the concept of urban Gentrification in the cities and showcasing its, specifications, and results, and how to deal with the variables that occur on cities through improvements as part of urban renewal projects, then the general axis of the research is shrinked, choosing the urban centers as the most important areas that deal with the urban Gentrification process due to its direct connection with indivisuals and social changes, and to process the specific axis of the research theses and studies will be showcased that discuss the topic in different research directions, and emerged

Cantilever beams are used in many crucial applications in machinery and construction. For example, the airplane wing, the microscopic probe for atomic force measurement, the tower crane overhang and twin overhang folding bridge are typical examples of cantilever beams. The current research aims to develop an analytical solution for the free vibration problem of cantilever beams. The dynamic response of AISI 304 beam represented by the natural frequencies was determined under different working surrounding temperatures ((-100 ℃ to 400 ℃)). A Matlab code was developed to achieve the analytical solution results, considering the effect of some beam geometrical dimensions. The developed analytical solution has been verified successful