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

This paper aims to explain the effect of workplace respect on employee performance at Abu Ghraib Dairy Factory (AGDF). For achieving the research aim, the analytical and descriptive approach was chosen using a questionnaire tool for collecting data.  It covers 22 items; ten of them for the workplace respect variable and twelve items for the employee performance variable. The research population involved human resources who work at AGDF in Baghdad within two administrative levels (top and middle). We conducted a purposive stratified sample approach. It was distributed 70 questionnaire forms, and 65 forms were received. However, six of them had missing data and did not include in the final data analysis. The main results are t

From a large number of bacterial samples collected from different hospital in Iraq in central  health laboratory ,only ten isolates were identified primary as Vibrio. A number of  morphology and biochemical test were carried out to complete this identification that showed all bacterial isolates were related to Vibrio cholerae .In this study  all Vibrio isolates were investigated for Bio typing and the result showed that all (10) isolate were related to (Eltor biotypes) .Also, the susceptibility test towards eight antibiotics were carried  out .

Results shows that  ciprofloxacin , Norfloxacin, Erythromycin, Ampicillin,  ceftriaxone  and Amikacin were the most effective

In recent years, there has been growing interest in using Nanosystems in different biomedical applications. Among all metal nanoparticles, selenium nanoparticles have attracted the attention of many researchers due to its low toxicity and nutritional supplementation value. The purpose of the current study was designed to examine the possible effect of selenium nanoparticles in combination with fenugreek leaves extract (an edible herb with good medicinal properties) in the treatment of oxidative stress status-related to polycystic ovary syndrome in letrozole-induced PCOS (an imbalance of reproductive hormones that causes infertility) in adult female rats. Cold plasma was used in the preparation of selenium nanoparticles subsequently the prod

This research aims to identify the effect of numbered heads strategy on developing oral expression skills among fifth-grade primary students in Bisha Province. To achieve this, the researcher prepared a research tool represented in the observation card which consists of (27) statements distributed in four axes. The tool was sent to (5) experts in the field to verify their validity. In light of their corrections, the tool was developed to be valid for gathering field information. To verify the validity of the content and the reliability of the tool, the researcher applied it to a sample consists of (20) students from outside the research group. The overall coefficient of correlation between the statements of the tool is as follows: (.95,

In Incremental sheet metal forming process, one important step is to produce tool path, an
accurate tool path is one of the main challenge of incremental sheet metal forming
process. Various factors should be considered prior to generation of the tool path i.e.
mechanical properties of sheet metal, the holding mechanism, tool speed, feed rate and
tool size. In this work investigation studies have been carried out to find the different tool
path strategies to control the twist effect in the final product manufactured by single point
incremental sheet metal forming (SPIF), an adaptive tool path strategy was proposed and
examined for several Aluminum conical models. The comparison of the proposed tool path with t

سرطان البنكرياس هو مرض ذو معدل وفيات مرتفع، ولا يزال التشخيص المبكر لسرطان البنكرياس يمثل تحديًا. يظل معدل البقاء النسبي لمدة 5 سنوات أقل من 8%، والاستراتيجيات العلاجية غير فعالة في زيادة معدلات بقاء المريض على قيد الحياة. في خلايا سرطان البنكرياس، ارتبطت مقاومة العلاج بالتغيرات الجينية التي تؤدي إلى ظهور مسارات خلوية شاذة؛ ولذلك، هناك ما يبرر ايجاد استراتيجيات جديدة لعلاج هذا المرض. هنا، سعينا لاستكشاف

تعد الرماية واحدة من الألعاب التي يقاس مستوى الانجاز فيها بالأرقام إذ ارتفعت الأرقام المسجلة بالنسبة لسلاح المسدس الهوائي حتى وصلت عند بعض الأبطال العالميين إلى الانجاز النهائي ، وقد لجأ المدربون إلى مختلف الطرق التدريبية, وان ضعف الثبات والتركيز هما اللذان يقودان إلى هبوط مستوى الانجاز في الرماية ، ولتحقيق التركيز والثبات المطلوبين أثناء الرمي يجب التدريب على مطاولة حمل السلاح التي تعد من أصعب تدريبات الر

Background: Verrucous carcinoma (VSCC) is considered as a rare well differentiated carcinoma variant of SCC with no metastatic potential. The aim of this study is to evaluate the Immunohistochemical expression MMP-2, VEGF and D2-40 expression in OSCC and VSCC. Materials and methods: Thirty formalin fixed paraffin embedded tissue blocks of OSCC and another twelve VSCC were collected and Four micrometer thick sections were cut from each block and mounted on positively charged slides and stained immunohistochemically with monoclonal antibodies to MMP-2, VEGF and D2-40. Results: there is no statistical difference between SCC and VSCC regarding the immunoexpression of MMP-2 and VEGF. While the lymphatic vessels density were higher in SCC than V