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

It is commonly known that Euler-Bernoulli’s thin beam theorem is not applicable whenever a nonlinear distribution of strain/stress occurs, such as in deep beams, or the stress distribution is discontinuous. In order to design the members experiencing such distorted stress regions, the Strut-and-Tie Model (STM) could be utilized. In this paper, experimental investigation of STM technique for three identical small-scale deep beams was conducted. The beams were simply supported and loaded statically with a concentrated load at the mid span of the beams. These deep beams had two symmetrical openings near the application point of loading. Both the deep beam, where the stress distribution cannot be assumed linear, and the ex

The significant shift in the Fine Arts, who led the avant-garde movements and creative which appeared in the modern, specifically in the mid-nineteenth century and early twentieth century era path, embodied in a clear show of new aesthetic value rejects traditional methods put in shape and color qualities She described the movements subjectivity or no formal, was intended to determine the direct function of expression and speech language in the visual arts away from the representation and simulation of reality was accompanied by the appearance of those fine movements directed towards a global approach to design carries features and clear in its organizations formalism of the most important move away from the symmetry and the adoption of

The aim of this work is to study the factors that affect the welding joint of dissimilar metals. Austenitic stainless steel-type AISI (316L) with a thickness of (2mm) was welded to carbon steel (1mm) using an MIG spot welding.  The filler metal is a welding wire of the type E80S-G (according to AWS) is used with (1.2mm) diameter and CO₂ is used as shielding gas with flow rate (7L/min) for all times was used in this work.

        The results indicate that the increase of the welding current tends to increase the size of spot weld, and also increases the sheer force.  Whereas the sheer force increased inversely with the time of welding. Furthermore, the results indicate that i

Abstract

    In order to enhance the efficiency of flat plate solar water collectors without changing in its original shape and with low additional cost, twisted strips are inserted inside its riser pipes. Three flat plate collectors are used for test. Family of twisted strips are inserted inside each collector risers with different twisted ratios (T_R=3,4,5). The collectors are connected in parallel mode (Z-Configuration) and are exposed to the same conditions (solar radiation and ambient temperature) .The experimental results show that, the highest heat transfer rate occurs at twisted ratio (3) .Consequently, for the same twisted ratio the daily efficiencies for the solar collector at d

Nanoparticles of copper sulfide have been prepared by simple reaction between using copper nitrate with different concentrations ratio 0.1, 0.3, and 0.5 mM, thiourea by a simple chemical route. The prepared Nano powders have been deposited onto glass substrates by casting method at 60°C. The structure of the product Nano- films has been studied by x-ray diffraction, where the patterns showed that all the samples have a hexagonal structure of covellite copper sulfide with the average crystalline sizes 14.07- 16.51 nm. The morphology has been examined by atomic force microscopy, and field emission scan electron microscopy. The AFM images showed particles with almost spherical and rod shapes with average diameter sizes of 49.11- 90.64 nm.

The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

The Iraqi-Kuwaiti relations represent a great issue for the Arab-Arab relations. This relation is characterized by specificity for the tension since the foundation of the State of Kuwait until late. There are many factors that prevented the fulfillment of the aspiration towards the development of the relations, perhaps the most important of which is the issue of Mubarak Great Port which is a difficult issue as far as the relation between the two states is concerned. One year after Iraq put the cornerstone of the Great Faw Port. This is considered as the most important hurdle in front of constructing the relations with the neighbor Kuwait

Abstract

The aim of this study was to identify the impact of the Knowledge Management Processes on organizational creativity in the Airlines  Companies working in Sudan. The hypotheses formulated as:, there is a positive relationship statistically significant differences between knowledge management processes (diagnosis, the acquisition, storage, distribution and application) and organizational creativity. the measurement of the variables had been adopted from previous studies. The study used a Descriptive approach and and the analytical statistical method to construct the model and SPSS Program for data analysis .Purposive sample procedure had been chosen and structured questionnaire had been developed. Out of 215 q