The electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.

     In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th

Breast cancer is one of the comments malignant tumors worldwide especially in Iraq; it is a leading cause of death in Iraqi women. Determination of estrogen and progesterone receptors status is helpful in selecting the patients most likely to receive benefit from endocrine therapy, and provide prognostic information on recurrence and survival since their expression is related to the degree of the tumor differentiation. From November 2012 to March 2013, 150 breast cancer patients at Al-Amal Hospital in Baghdad were attended to start treatment of disease for the first time. All patients included in this study did not receive chemotherapy. Patients were asked to bring their paraffin embedded tissue blocks to participate in estrogen, progest

New, simple and sensitive batch and reverse FIA spectrophotometric methods for the determination of doxycycline hyclate in pure form and in pharmaceutical preparations were proposed. These methods based on oxidative coupling reaction between doxycycline hyclate and 3-methylbenzothiazolinone-2-hydrazone hydrochloride (MBTH) in the presence ammonium ceric sulfate in acidic medium, to form green water-soluble dye that is stable and has a maximum absorbance at 626 nm. A calibration graph shows that a Beer's law is obeyed over the concentration range of 1-80 and 0.5-110 ?g.mL-1 of DCH for the batch and rFIA respectively with detection limit of 0.325 ?g.mL-1 of DCH for r-FIA methods. All different chemicals and physical experimental paramete

Abstract Physical requirements are an important priority for the development of football gymnastics coaches because the nature of performance is interconnected and interconnected in terms of the player's duties in the match. In the gameplay situations, the player must perform the skill with strength and speed coupled with accuracy and the reactions of the colleague and competitor alike, which represents the normal reality of the football gymnasium Skilled exercises are one of the most suitable technical side exercises as they are built according to the components of the skill requirements of the game and the nature of its performance, which appear on the gro

Introduction: We aimed to assess the impact of adhesive and wires types on the tensile bond strength of fixed lingual retainers. Methods: A total of 160 intact bovine teeth were collected, cleaned, stored in 25% sodium hypochlorite, and randomly assigned to two groups based on the adhesive type: a two-step adhesive and a one-step adhesive. Each group was further divided into four subgroups based on the type of lingual retainer wire, which included (A) 8-strand braided stainless steel wire, (B) three-strand titanium retainer wire, (C) stainless steel chain, and (D) fiber-reinforced retainer. A tensile bond strength test was conducted using a universal testing machine at a controlled speed of 10 mm/min. Result: The 8-strand braided stainles

First  instar  larvae    of  spiny  cottcn  boll  wonn   Earias insulana

(Bosid.)    were    Fed     on    different    concentrations    of    biological insecticides (Agerin) and growth  regulators (Match) for ( 5, 3 and one days) .The results showed  that Agerin at 1.5 giL caused   99.9 , 99.9. and  96.9  %  accumulative killing  percentages  while    0.5  g/L  of  this biological  insecticidt::s resulted  in  92.96 , 58.9 and 33.3% in the three periods  of  feeding  

Although a great deal of works has been done on the area of capital structure and dividend policy, there is still insufficient knowledge of how these policies affect stock prices. This shortcoming may have been originated from the separation between both policies when investigating their effect on stock prices. Based on this point, this research adopts a new technique (completely randomized design), to combine the effect of capital structure and dividend policy on stock prices rather than separating between them. The study used panel based regression analysis depending on the sample of 30 service and industrial Jordanian firms for the period of 2001-2010. The result of test hypotheses found the following; 1) dividend payout has a

The elections of the Council of Representatives in Iraq are one of the manifestations of political participation, which makes it attracts the attention of researchers. Where Iraq witnessed in 2005 important political events in the Iraqi arena, a pluralist parliamentary elections or elections in Iraq by direct free election on January 30, the first almost half a century ago. On November 15 of the same year, Iraq adopted a permanent constitution for the country through a popular referendum.

The study aims to indicate the role of strategic financial accounting  in the service investors  to take appropriate decisions in the future, Through what is provided by the strategic accounting, the future of information and data that enable the investor to make future investment decisions appropriate، If no longer traditional financial accounting putting meet all existing and prospective investors Requirements، That reliance on historical data and information already signed and neglected aspect of future, From this point it was to highlight the role of strategic financial accounting to contribute in this area.

As Alkaloids known for their pharmaceutical importance; this research included the extraction of crude alkaloids of three plants (Zingiber officinale Roscoe., Thymus vulgaris L. and Acacia arabica L.) and evaluate their activity as coagulant agent by using three degraded concentrations of each plant extract and tested them on lab mice through the observation of the variations in bleeding time (BT), clotting time (CT) and platelet count. The results revealed differences in the percentage of alkaloids in the plants under the study; Z. officinale extract was the higher one followed by T. vulgaris and A. arabica respectively. Z. officinale extract was also the most effective plant as coagulant factor than other two plants as it decreased bot