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

This experiment was carried out at the Grdarash field belongs to the Agricultural researches directorate/general Agriculture directorate-Erbil in September (2007)، 27 Arabic lambs aged (5-6 months) With average initial weight (39.178 Kg/lamb) were used. Lambs were divided in to (3) groups (9 lambs/group). Control group was fed on (85% barely، 10% bran and 5% straw)، and second and third groups were fed on various by-product in replacement with barely in loss and block shape respectively.

The total gain of three groups were (392708.32، 634826.52 & 445613.72 ID resp

The aim of this investigation was to study the impact of various reaction parameters on wastewater taken from Al-Wathba water treatment plant on Tigris River in south of Baghdad, Iraq with sodium hypochlorite solution. The parameters studied were sodium hypochlorite dose, contact time, initial fecal coliform bacteria concentration, temperature, and pH. In a batch reactor, different concentrations of sodium hypochlorite solution were used to disinfect 1L of water. The amount of hypochlorite ions in disinfected water was measured using an Iodimetry test for different reaction times, whereas the Most Probable Number (MPN) test was used to determine the concentration of coliform bacteria. Total Plate Count (TPC) was utilized in this study to

The aim of the current study is to in evaluate the role of SOD activity in the previously reported oxidative stress in our laboratory(1), in the patients with different brain tumors. SOD activity was assayed according to riboflavin/NBT method and its specific activity was calculated in patients with benign and malignant brain tumors and control. Moreover the specific activity was compared in these samples according to gender and the occurrence of disease.Non significant elevation (P > 0.05) in SOD specific activity was observed in tissue of malignant tumors in comparison to that of in benign brain tumors. While a highly significant decrease (P < 0.001) of the specific activity was found in sera of malignant patients group in comparison to t

Recently, wireless communication environments with high speeds and low complexity have become increasingly essential. Free-space optics (FSO) has emerged as a promising solution for providing direct connections between devices in such high-spectrum wireless setups. However, FSO communications are susceptible to weather-induced signal fluctuations, leading to fading and signal weakness at the receiver. To mitigate the effects of these challenges, several mathematical models have been proposed to describe the transition from weak to strong atmospheric turbulence, including Rayleigh, lognormal, Málaga, Nakagami-m, K-distribution, Weibull, Negative-Exponential, Inverse-Gaussian, G-G, and Fisher-Snedecor F distributions. This paper extensive

The research investigates the political effect and its directions on the architectural thoughts and its achievements and how can this political system affect all fields of life in communities including architectural urban design. The problem of the research lies in the ambiguity effects of the ideological national directions of the Nazi Party on the architecture and urban design of the city of Berlin, then determining the aims of the research to discuss the concepts of politics and architecture and their relation to the way of thinking that plays a role in the process of design that works on property and achieving the suitable urban environments for those communities. After that, the Nazi's party's thought would be studied and analyzed,

In this work, the effect of variation of semi-angle of the conical part on the vibration characteristics of cylindrical-conical coupled structure is investigated. The shell is made of polyester resin reinforced by continuous E-glass fibers. The case is analyzed experimentally and numerically for orthotropic shell structures. The experimental program is conducted by exciting the fabricated structure by an impact hammer and monitoring the response using an attached accelerometer for different semi-angles of the conical part.
Software named SIGVIEW is used to perform the signal processing on the acquired signal in order to measure the natural frequencies and the corresponding mode shapes. The numerical investigation is achieved using ANS