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

Background: Alternative natural therapy by plants extracts had opened  wide  door   for   the    use  of  natural products as an alternative therapy instead of many antibiotics and drugs , which had many harmful side effects.Also, an increased interest has been centered on the industrial wastes, especially plant raw materials which contain phenols (e.g. Pomegranate peel and Bay leaves) which is a sources of natural antioxidants ,which are on the contrary  of  synthetic  antioxidants that  had restrict use  due to  their  health  risks , carcinogenesis and toxicity .

Objectives :This study was done to fi

Production and characterization of methionine γ- lyase from Pseudomonas putida and its effect on cancer cell lines

A computational investigation has been carried out on the design and properties of the electrostatic mirror. In this research, we suggest a mathematical expression to represent the axial potential of an electrostatic mirror. The electron beam path under zero magnification condition had been investigated as mirror trajectory with the aid of fourth – order – Runge – Kutta method. The spherical and chromatic aberration coefficients of mirror has computed and normalized in terms of the focal length. The choice of the mirror depends on the operational requirements, i.e. each optical element in optical system has suffer from the chromatic aberration, for this case, it is use to operate the mirror in optical system at various values

This research deals with the effect of constructive conflict of the organizational identification .These relatively recent subjects have relative importance in the field of administration and they have strong effect in the success of organizations .The objective of this research is to detect the level of the constructive conflict and the organizational identification in the center of The Ministry of Planning. So, two major hypotheses were formulated The first are searched the correlation between the constructive conflict and the organizational identification and it emerged with four sub-hypotheses searched the correlation among every dimension of the constructive conflict with the organizational identification .The second major h

The purpose of this study is to investigate the effect of credit risk indicators on the Arab Gulf countries' banks Profitability over the period of 2015 to 2017.  The banking credit risk was calculated using non-performing loans ratio affecting banks profitability indicators like net income and by using fixed effect and random effect model analyses, the study found that increasing in non-performing loans ratio will decrease the net income in gulf banks, the study also found that personal loans represent the largest share of loans granted in gulf banks. Also, the study recommends the importance of developing the capabilities of credit departments in commercial banks in dealing with bad loans, and studying the financial statem

This research mainly aims to analyze local development strategy in Baghdad Governance, build the Strategic Model based on the study area's spatial interaction, and achieve the Trinity of Excellence based on the global model of excellence.

           This research applied SWOT strategic analysis for the strengths and weaknesses of the internal environment and opportunities and threats of the external environment for the provincial council. In conclusion, the research specifies appropriate alternatives and choosing the best in line with the reality of the Baghdad Provincial Council. Also, the strategic goals in the national plan and the spatial interaction of the development goals,

 The study aimed to show the jurisprudential impact of the multiplicity of directing the syntactic movement of the Qur’anic readings, and it was based on the inductive, descriptive and analytical approach. , such as the difference in explaining the ruling on washing the feet, and the one who meditates on the Qur’anic readings notices in it a picture of the Qur’anic miracles, and this is what is manifested by the brevity of the speech. Collapse the research, and the research tried to trace the Qur’anic readings, contained in the verses, and the readings were limited to what is related to the explanatory meaning mentioned by the commentators, by clarifying the explanatory relationship between the Qur’anic readings and the me