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

The digital camera which contain light unit inside it is useful with low illumination but not for high. For different intensity; the quality of the image will not stay good but it will have dark or low intensity so we can not change the contrast and the intensity in order to increase the losses information in the bright and the dark regions. . In this search we study the regular illumination on the images using the tungsten light by changing the intensities. The result appears that the tungsten light gives nearly far intensity for the three color bands(RGB) and the illuminated band(L).the result depend on the statistical properties which represented by the voltage ,power and intensities and the effect of this parameter on the digital

Four hundred and seventy eight gravity base stations in Iraq were used to obtain a new local theoretical gravity equation. The obtained equation was used to construct a Bouguer anomaly map of Iraq depending on the available gravity base stations. This map was compared with the Bouguer map constructed for the same stations using the international formula (1930). Good similarity in shapes and locations of the anomaly were observed, while the   gravity anomaly values in the new map were increased by about 30 mGal. The eastern zero gravity contour line of the new obtained gravity map coincides with the western  boundary of the tectonic Mesopotamian zone, while the main negative  gravity values coincide with the Mesopotami

Government expenditure represents one of the controlling financial policies in the economic affairs and management of the economic cycle in order to achieve price stability, raise the rate of output growth and decrease the level of unemployment. The price stability represents one of the macroeconomic goals that all countries seek without exception, regardless of the economic philosophy adopted by each country; in addition to this is raising the productive capacity and reaching the actual output to the level of the expected output, that is, the level of output related to the natural unemployment rate or what is sometimes called the Non-inflationary unemployment rate. The restriction of government expenditure (G=T+∆B/iP+∆M/P) is

There is an assumption implicit but fundamental theory behind the decline by the time series used in the estimate, namely that the time series has a sleep feature Stationary or the language of Engle Gernger chains are integrated level zero, which indicated by I (0). It is well known, for example, tables of t-statistic is designed primarily to deal with the results of the regression that uses static strings. This assumption has been previously treated as an axiom the mid-seventies, where researchers are conducting studies of applied without taking into account the properties of time series used prior to the assessment, was to accept the results of these tests Bmanueh and delivery capabilities based on the applicability of the theo

Field experiment was carried out during 2013- 2014 at the research field of the
Department of Biology, College of Science, Baghdad University, to study the
effect of bio-chemical fertilizers and chemical fertilizers on some agronomic traits
and yield components of two wheat cultivars (IPA99 and Rabyaa) under drought
stress conditions. The bio-chemical fertilizers were mixture of (Azotobacter
chroococcum. Azospirillum brasilense. and Pseudomonas fluorescens.) with
chemical fertilizers (only 50% of the recommended dosage of N and P), while the
chemical fertilizers was 100% of recommended dosage of N and P. Field plots
(1×1 m) were randomly made in the field equipped with rainfall shelter to avoid
rains. Grains o

Nanofiltration (NF) ceramic membrane have found increasing applications particularly in wastewater and water treatment. In order to estimate and optimize the performance of NF membranes, the membrane should be characterized correctly in terms of their basic parameters such as effective pore radius (r_p) and equivalent effective thickness as well as effective surface charge ( ), the effective charge density ( ) and Donnan potential ( ). The impact of electrokinetic (zeta) potential on the membrane surface charge density, effective membrane charge density and Donnan potential at two different concentrations of the reference solutions 0.001, 0.01 M sodium chloride at various pH values from 3 to 9, and effective po

The com pton profiles for Ti02 have been measured using a SCi

Am-241 compton spectrometer .A pellet of the oxide was prepared from a polycrystalline powder    having a thickness of 1.54 mm ,about J 00000  counts   have   been  accumulated   at   the  compton   peak

.Theoreti cal compton profiles have been calculated for different ionic anangements using free atom compton profile for the core electrons.The   theoretical  and  experimental  results  ahrce  well  for (Ti/4(0 .2    arrangement which support complete transfer of valence electrons from metal to oxygen ions, i.e., full ionic &nbs

    In this paper, the finite difference method is used to solve fractional hyperbolic partial differential equations, by modifying the associated explicit and implicit difference methods used to solve fractional  partial differential equation. A comparison with the exact solution is presented and the results are given in tabulated form in order to give a good comparison with the exact solution