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

In this paper, a comparison of production and domestic consumption of Iraq's food industries within economic environment of a sample of countries is presented. Tracked by a number of variables, To extrapolate the reality of this industry in terms of its importance to individual consumption and importance on national economy, then, to find size and type of obstacles facing the industry in Iraq. Relationship was measured through use of quantitative methods and digital data in the comparison process. Results showed that the large growth in the size of the population in Iraq is not the first multiplier in the high consumption of processed food, but the increase in the per-capita income. The treatment takes several aspects related to the gene

This study was conducted in the field of the Poultry Research Station of the Department of Animal Production / Department of Agricultural Research / Ministry of Agriculture for the period 4/4/2021 to 16/5/2021, in which 300 one-day-old Ross308 chicks that fed on diets used avocado oil and Chia with percentages 0, 0.2, 0.4, 0.6% respectively, and their mixture consisting of 0.0, 0.1, 0.2, 0.3 each of avocado and Chia oil (50% avocado + 50% Chia oil). The experiment included 4 treatments with 3 replicates for each treatment (10 birds/replicates), in order to study the effect of using avocado and chia oil and their mixture in meat broiler diets on some physiological and microbial characteristics of blood plasma. The results indicate a

The current study aims to examine the level of cognitive management requirement among the governmental secondary schools' managers in al-hial province in the kingdom of Saudi Arabia. To do this, the author designed a questionnaire comprised (20) item which was applied on (250) managers included (113) manager hold bachelor degree and (137) manager hold master degree. To carry out this study, the researcher utilized the descriptive approach. The findings revealed that a high level of cognitive management requirements among secondary schools' managers as well as there is a significant difference at the (0.05) level regarding degree type, but there is no a significant difference according to gender variable.  

The agricultural lands that depend on supplementary irrigation methods for winter wheat cultivating in wide areas of the Nineveh province are most vulnerable to climate change concerns. Due to frequent rainfall shortages and the temperature increase recently noticed and predicted by the climate scenarios. Hence important to assess the climate effect on the crop response in terms of water consumption during the periods (2021-2040) and (2041-2060) by using high-resolution data extracted from 6 global climate data GCMs under SSP5-8.5 fossil fuel emission scenarios in changing and fixed CO₂ concentration. And validate the Aqua-Crop model to estimate the yield and water productivity. And gives the RRSME of 7.1- 4.1

For a long time, the intensification of profit represented a major goal for the company management ,but this goal confirmed a series of restrictions such the constriction on short period, the time rather than on long and medium strategic goal, the relationships with customers ,the supplies, employees , This goal is replaced by another one (intensification of the company's value) ,and the fortune of the share holders itself ,for the purpose  of creating value, the company must generate  great outcomes to cover the operating expense and to insure the a suitable compensation to the invested capital (the market value added) is  the indication used to estimate the company ability to create value –added the development

The management of wisdom is concerned with the level of expertise, methods of transmission, use and ability to problems and their impact on behavior and human behavior in order to improve it in the form of successful decisions. The importance of management of wisdom in making successful decisions that ensure the survival and development of society through the provision of leaders capable of planning, organization and decision-making to achieve the goals and objectives required in a complex and changing environment. Where the administration faces positions and problems that require operational decisions to organize the activities of the institution in line with the strategic decisions already taken under the proper strategic planning. The ex

Abstract:
The research aimed to know favoured mass media for children and
modifying their behaviour ,the child became aquires the information from
mass media that he exposure them without any guidance , where upon the
quidance proqrammes becomes real danger whereas qet out their civil

style and converting to deadly poisons,and because of little study for this
supject the two researchers opined to perform astudy to know the favoured
mass media to the children and what are the mass media that modify their
behavior according to ther parent points of view ,after propring the research
measurement and the suilable statical methods it has shown that there are
mass media affect in children behavior ,they are st

Background: Diabetes mellitus is a common health problem of the world. Iron may be a part of the cause of the disease and its Complications

Objectives: This study was designed to determine the relationship between the levels of iron indices  and diabetes mellitus type 2. Type 2

Type of the study: Cross –sectional study.

Methods: diabetes mellitus is clinical condition characterized by hyperglycemia due to the absolute or relative deficiency of insulin. It is also followed by pathological abnormalities like impaired insulin secretion, peripheral insulin resistance, and excessive hepatic glucose production. Although type 2 diabetes mellitus i