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 rise of online platforms has transformed the discourse landscape, enabling users to create and share content actively, thereby shaping public perceptions and societal narratives. Understanding the dynamics of this discourse is essential for comprehending its socio-political implications. This review aims to provide a comprehensive overview of Critical Discourse Analysis (CDA) concerning online platforms, exploring how language is utilized across various digital contexts to influence identity formation and social inequalities. Methodologically, the review systematically searches electronic databases, including Google Scholar and ProQuest, using keywords related to CDA and online platforms. A total of 30 relevant studies are purpo

When embankment is constructed on very soft soil, special construction methods are adopted. One of the techniques is a piled embankment. Piled (stone columns) embankments provide an economic and effective solution to the problem of constructing embankments over soft soils. This method can reduce settlements, construction time and cost. Stone columns provide an effective improvement method for soft soils under light structures such as rail or road embankments. The present work investigates the behavior of the embankment models resting on soft soil reinforced with stone columns. Model tests were performed with different spacing distances between stone columns and two lengths to diameter ratios of the stone columns, in addition to different

Objectives: To assess the performance of a novel resin-modified glass-ionomer cement (pRMGIC) bonded to various tooth tissues after two-time intervals. Methods: 192 sound human molars were randomly assigned to 3 groups (n = 64): sound enamel, demineralised enamel, sound dentine. Sixty-four teeth with natural carious lesions including caries-affected dentine (CAD) were selected. All substrates were prepared, conditioned and restored with pRMGIC (30% ethylene glycol methacrylate phosphate (EGMP, experimental), Fuji II LC (control), Fuji IX, and Filtek™ Supreme with Scotchbond ™ Universal Adhesive. Shear bond strength (SBS) was determined after 24 h and three months storage in SBF at 37C. The debonded surfaces were examined using stereomi

Background: Salivary tumors are uncommon, being of low incidence worldwide. This study aimed to assess cases collected in this series of salivary gland tumors in regard to histopathological typing, in relation to age, site and gender. Materials and methods: This is a retrospective study; cases were collected from public and private laboratories. A total number of 171 cases were collected. The slides were reviewed and reclassified for histopathological typing according to WHO classification 2005. Results: Benign tumors were more common than malignant tumors. The most common histological type was benign mixed tumor, followed by Warthin’s tumor. The most common malignant tumor was adenoid cystic carcinoma. One hundred twenty three cases ou

Background: Fluoridated acrylic resin material can present more stable properties when compared with conventional one.The most widely used fluoride –containing substance added to dental resin materials is sodium fluoride (Naf). This study evaluated the effect of Naf in different concentration to the acrylic resin denture base material and its effect on tensile strength ,modules of elasticity with long –term water immersion (after 4 months immersion in de-ionized water) Materials and methods: Eighty specimens from dumbbells shaped metal pattern for tensile strength test were preparedaccording to ISO 527: 1993 plastic –Determination tensile properties ,in dimensions(60mm, 12mm, 3 ± 0.2mm) length, width and depth respec

The increasing efficiency of the telecommunications network in the city contributes to the increase in spatial interaction between activities (to influence and mutual influence) This study is based on the idea that the upgrading of telephone services provided to citizens are done exclusively through the growth and development of all levels of the service using advanced technologies to know the problems and appropriate solutions in short time and less cost. Thus, crystallized the objectives of the study which was built for the importance of GIS in the planning of services in general, and infrastructure services, in particular, including telephone services, which is represent a point of contact between individuals on the one hand a

BACKGROUND: Femoral shaft fracture is a common fracture in pediatric age group reaching 62% of all fracture shaft femur in children in spite of rapid union rate and successful conservative treatment but some cases need surgical intervention and one of the methods using plate and screw by the lateral approach. AIM: This study aims to compare functional outcome fixation of mid-shaft femur fracture in children by plate and screws between (subvastus lateralis and transvastus lateralis) regarding infection, union, and limitation of knee movement. PATIENT AND METHOD: The study was done on 30 children who had diaphyseal fracture femur in Al-Kindy Teaching Hospital in period (April 2018–April 2020) with 6 months follow-up, and the pa

In this paper, a new equivalent lumped parameter model is proposed for describing the vibration of beams under the moving load effect. Also, an analytical formula for calculating such vibration for low-speed loads is presented. Furthermore, a MATLAB/Simulink model is introduced to give a simple and accurate solution that can be used to design beams subjected to any moving loads, i.e., loads of any magnitude and speed. In general, the proposed Simulink model can be used much easier than the alternative FEM software, which is usually used in designing such beams. The obtained results from the analytical formula and the proposed Simulink model were compared with those obtained from Ansys R19.0, and very good agreement has been shown. I