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

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 vitro tests have been carried out to find out the efficacy of watery extracts of garlic Allium sativum and hot pepper Capsicum spp. against the trophozoites of Entamoeba histolytica cultivated in liver infusion agar media at 37 c . The doses of ( 0.01, 0.05 ,0.1, 0.5, 1 ml )of garlic and hot pepper watery extracts were added to certain number of E. histolotica trophozoits for exposure time of 24 hrs., the mortality percentage of trophozoites treated with garlic extract were ( 14.82 %, 31.05% ,46.16% , 64.29% , 92.7%) respectively , these percentages were very close to that obtained from the treatment with the hot peper extract which were (17.86%, 32% , 44% ,66.67% ,100%) respectively . Generally these results showed that the ga

Thin films of (Cu2S)100-x( SnS2 )x at X=[ 30,40, &50)]% with thickness (0.9±0.03)µm , had been prepared by chemical spray pyrolysis method on glass substrates at 573 K. These films were then annealed under low pressure of(10-2) mbar ,373)423&473)K for one hour . This research includes , studying the the optical properties of (Cu2S)100-x-(SnS2)x at X=[ 30,40, &50)]% .Moreover studying the effect of annealing on their optical properties , in order to fabricate films with high stability and transmittance that can be used in solar cells. The transmittance and absorbance spectra had been recorded in the wavelength range (310 - 1100) nm in order to study the optical properties . It was found that these films had direct optical band

Background:The demand for esthetic orthodontic appliances is increasing so that the esthetic orthodontic archwires were introduced. This in vitro study was designed to evaluate the surface roughness offiber-reinforced polymer composite (FRPC) archwires compared to coated nickel-titanium (NiTi) archwires immersed in artificial saliva. Materials and Methods:Three types of esthetic orthodontic archwires were used: FRPC (Dentaurum), Teflon coated NiTi (Dentaurum) and epoxy coated NiTi (Orthotechnology). They were round (0.018 inch) in cross section and cut into pieces of 15 mm in length.Forty pieces from each type were divided into four groups; one group was left at a dry condition and the other three groups were immersed in artificial saliva (

Objectives: The purpose of this in vitro study was to compare the effect of adding poloxamer surfactant to irrigant solutions on the penetration de..

The assessment of a river water’ quality is an essential procedure of monitor programs and isused to collect basic environmental data. The management of integrated water resources in asustainable method is also necessary to allow future generations to meet their water needs. Themain objective of this research is to assess the effect of the Diyala River on Tigris River waterquality using Geographic Information System (GIS) technique. Water samples have beencollected monthly from November 2017 to April 2018 from four selected locations in Tigris andDiyala Rivers using the grab sampling method. Fourteen parameters were studied which areTurbidity, pH, Dissolved Oxygen, Biological Oxygen Demand, Electrical Conductivity, TotalDissolved Solids,

Phoenix dactylifera l. pinnae (the green leaves of dates palm) were used as natural reinforcing (strengthening) fibers to improve the mechanical properties of polyester as a matrix material, the fibers of the green leaves of dates palm were used in two lengths, 10 and 20mm with five rates of 0, 2.5, 5, 10, and 20% , where the reinforcing with the leaves fibers increases the hardness strength from 76.5 to be about 86.55 , the Impact value raised from about 0.313 to 0.461 , in addition to that the flexural strength from 2.66 to be about 55 , and the thermal conductivity increases from 2.54 𝑤∕𝑚.℃ to 5.41 𝑤∕𝑚.℃. The results of the present search explains that the composite samples reinforced at rate 20% and 10mm fiber length

ABSTRACT:In this paper, Cd10–xZnxS (x = 0.1, 0.3, 0.5) films were deposited by using chemical spray pyrolysis technique, the molar concentration precursor solution was 0.15 M/L. Depositions were done at 350°C on cleaned glass substrates. X-ray dif- fraction technique (XRD) studies for all the prepared film; all the films are crystalline with hexagonal structure .The optical properties of the prepared films were studied using measurements from VIS-UV-IR spectrophotometer at wave- length with the range 300 - 900 nm; the average transmission of the minimum doping ratio (Zn at 0.1%) was about 55% in the VIS region, it was decrease at the increasing of Zn concentration in the CdS films, The band gap of the doped CdS films was varied as 3.7, 3