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

The current study was conducted to find out the effect of the sediment source (sedimentary of Iraqi-Iranian borderline and Tigris River) on the content and distribution of feldspar minerals and their effect on the optical properties of these minerals in some soils of Wasit and Maysan province. Eight pedons were chosen to represent the study area, five of them represented sediments coming from the borderline, which included pedons of (Badra, Taj Al-Din, Al-Shihabi, Jassan, and Galat), while two of them represent the sediments of the Tigris River (Essaouira, Al-Dabouni). Finally, the pedon of Ali Al-Gharbi represented the mixing area of sediments of all the torrents coming from borderline and the sediments of the Tigris River. The diagnostic

The possibility of implementing smart mobility in the traditional city: Studying the possibility of establishing an intelligent transportation system in the city center of Kadhimiya

One of the bigger problems in drinking water is disinfection by-products (DBPs) that come from chlorinated disinfection. This study’s goal was to evaluate the drinking water in Al-Yarmouk Teaching Hospital, Ibn Sina Hospital and Ibn-Al-Nafis Hospital.  Samples were collected between October 2018 and September 2019. Physical and chemical characteristics of the water were studied, including (temperature, hydrogen ion (pH), total dissolved solids (TDS), electrical conductivity (EC), turbidity, free residual chlorine, total organic carbon (TOC), total trihalomethanes (THMs), total halo acetic acid (THAAs)). Data analysis showed the highest value of study temperature, pH, TDS, EC, turbidity, free residual chlorine and TOC which was

This study was designed to be isolate and identify the fungi Aspergillus fumigatus in wild male rabbits in Baghdad city from (Al Kezel and New Baghdad Markets ) . (50) Male wild rabbits were included in this study , the rabbits were randomly selected kept into animals house in college of vet. medicine in Baghdad University . Eight sample were taken from each wild rabbits for fungal examination included (blood , liver , kidney , spleen , lung, intestine , skin scraping and cotton swabs (from mouth & rectum ) the results revealed that 40% of Aspergillus fumigatus isolated from blood and 20%from skin scraping. In experimental design ,30 white swiss male rabbits were used in this study for (60) days ,they were divided into (3) equal groups 1

152 sera were collected from healthy individuals residing A;-Haweja City were tested for antibody titers for brucella antigens by slide agglutination test

The current study is concerned with presenting a descriptive study of the history of the city of Astrabath in the sixth century AH. The problem that the research tried to answer is represented in the investigation of historical news, and the study of the most prominent cultural aspects which characterizing that city. The research also aims to reach the geographical location of that city, its name and its suburbs. The importance of the research lies in the knowledge of everything related to the role of the civilization of Astrabath, as well as tracing the entry of the Arabs to it, so that it became a cultural, economic and scientific center and its historical role in the sixth century AH. The research reminde us with the scientific role o

Persistence of antibiotics in the aquatic environment has raised concerns regarding their potential influence on potable water quality and human health. This study analyzes the presence of antibiotics in potable water from two treatment plants in Baghdad City. The collected samples were separated using a solid-phase extraction method with hydrophilic-lipophilic balance (HLB) cartridge before being analyzed. The detected antibiotics in the raw and finished drinking water were analyzed and assessed using high-performance liquid chromatography (HPLC), with fluorometric detector and UV detector. The results confirmed that different antibiotics including fluoroquinolones andB-lactams were detected in the raw an

Background: Consanguineous marriage is a relationship between biologically related individuals. Genetic factors have a role in gene environment interactions that takes the center stage. The evidence of oral disease (gingivitis and periodontitis) may depend on genetic syndromes, inherited diseases, familial studies etc. The present study aims at assessing dental plaque and gingival health condition in children of inbreeding parents compared with children of outbreeding parents among primary schools in Al-Qasem city/ Babylon governorate in Iraq. Materials and methods: this comparative study included three hundred ninety eight (398) students, 6-12 years old, from 4 primary schools; 199 children had their parents of inbreeding marriage with

In this research the activity of radon gas in air in Baghad governorate,Iraq, using “alpha-emitters track registration (CR-39) track detector were measured. This measurement was done for selected areas from Baghdad Governorate, The results obtained shows that the highest average concentrations for Rn-222 is (179.077 Bq/m^3) which was recorded within Al-Shaaib city and less average concentrations was (15.79 Bq/m^3) in the nearby residential area of Baghdad International Airport and the overall average concentrations is (86.508 Bq/m^3) for these regions. Then the radon concentration was measured annual effective dose calculated from radon concentration and found in range from 0.4031 mSv/y to 4.5179 mSv /y with an average value of 2.1824 m