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

In this research we study the effect of UV radiation on pure PC samples and doped samples with plasticizer (DOP) for different exposure times (6, 12, 18, 24h). The study have been made on the change in the IR spectra causes by the UV radiation on both kinds of samples, besides the morphology changes were also studied by the optical microscope. From the results we conclude that the increasing of exposure causes the elaboration of CO₂ and C₂ gases.

The role of free radical generation and lipid peroxidation in most diseases as a scientific explanation for development and destractivc process in biological tissues is confirmed.  In this study, an attempt to shed   li ght  on   the  possible  rel ation  between  some  biochemical parameters as a marker lor antioxidant in sera of (40)workers in  the ticld of mercury was investigated. The workers were divided into two

gt-oups according to the_1>_eri odof occupati.On.

Group A                        Occupation period <I 0

C'TTOl

This   study   has   investigated   the   effect   of   jaundice   on   some

hematological  and biochemical paramenters in male and female.  The results have shown significant decrease in Hemoglobin concentration, packed cell volume, white blood cell count and platelet count. The biochemical parameters results have shown significant increase in prothrombine time, level of total bilirubin, Aspartale transminase and Alanin trans aminase in the serum of male and femal.

Malaysia will be an ageing population by 2030 as the number of those aged 60 years and above has increased drastically from 6.2 percent in 2000 and is expected to reach 13.6 percent by 2030. There are many challenges that will be faced due to the ageing population, one of which is the increasing cost of pensions in the future. In view of that, it is necessary to investigate the effect of actuarial assumptions on pension liabilities under the perspective of ageing. To estimate the pension liabilities, the Projected Unit Credit method is used in the study and commutation functions are employed in the process. Demographic risk and salary risk have been identified as major risks in analyzing pension liabilities in this study. The sensitivity

This study produces an image of theoretical and experimental case of high loading stumbling condition for hip prosthesis. Model had been studied namely Charnley. This model was modeled with finite element method by using ANSYS software, the effect of changing the design parameters (head diameter, neck length, neck ratio, stem length) on Charnley design, for stumbling case as impact load where the load reach to (8.7* body weight) for impact duration of 0.005sec.An experimental rig had been constructed to test the hip model, this rig consist of a wood box with a smooth sliding shaft where a load of 1 pound is dropped from three heights.
The strain produced by this impact is measured by using rosette strain gauge connected to Wheatstone

     In this work an approach has been developed to investigate the influence of surface roughness on thermohydrodynamic performance in aligned and misaligned journal bearings by considering an average flow model and deriving the shear flow factor for various roughness configurations, similar to the pressure flow factor. An average Reynolds equation for rough surfaces is defined in term of pressure and shear flow factors, which can be obtained by numerical flow simulation, though the use of measured or numerically generated rough surfaces. Reynolds, heat conduction and energy equations are solved simultaneously by using a suitable numerical technique (Finite Difference Method) to obtain the pressure and temperature di

Background: asthma has an influence on craniofacial development. Recently evidences show that there is an association between oral health problems and chronic lung disease. The present study was designed to estimate the changes in arch dimension measurements among asthmatic children aged 12 years old who were collected from AL- Zahra Center Advisory for Allergy and Asthma and compare them with the non-asthmatic children of the same age and gender. Material and Methods: Fifty children (25 asthmatic and 25 non- asthmatic children) were included for the odontometric measurement. For both upper and lower study models, photographs were taken using special photographic apparatus for each child, and the statistical analysis were done by using SPSS

   The present study  is designed to reveal the  effect of  Voltarin drug   on some genetic indicators such as  mitotic index(MI) of bone marrow cells and chromosome  aberrations(CA) .The Voltarin is one of non Steroidal Anti-inflammation drug .Three concentrations of Voltarin  were used  1.6 , 2 , 2.5   mg/kg  Albino  mices  (Mus  musculus) were  injected  for 7 days then     mitotic index (MI) was counted and chromosomal aberrations of bone marrow cells  .  The  results  could be  summarized  as   follows :  1-The doses (1.6,2) mg/Kg  showed no  negative effects on&nbs