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

In vitro tests have been carried out to find out the efficacy of watery extracts of garlic Allium sativum and hot pepper Capsicum spp. against the trophozoites of Entamoeba histolytica cultivated in liver infusion agar media at 37 c . The doses of ( 0.01, 0.05 ,0.1, 0.5, 1 ml )of garlic and hot pepper watery extracts were added to certain number of E. histolotica trophozoits for exposure time of 24 hrs., the mortality percentage of trophozoites treated with garlic extract were ( 14.82 %, 31.05% ,46.16% , 64.29% , 92.7%) respectively , these percentages were very close to that obtained from the treatment with the hot peper extract which were (17.86%, 32% , 44% ,66.67% ,100%) respectively . Generally these results showed that the ga

Magnetic Abrasive Finishing (MAF) is an advanced finishing method, which improves the quality of surfaces and performance of the products. The finishing technology for flat surfaces by MAF method is very economical in manufacturing fields an electromagnetic inductor was designed and manufactured for flat surface finishing formed in vertical milling machine. Magnetic abrasive powder was also produced under controlled condition. There are various parameters, such as the coil current, working gap, the volume of powder portion and feed rate, that are known to have a large impact on surface quality. This paper describes how Taguchi design of experiments is applied to find out important parameters influencing the surface quality generated during

Background : Diabetes mellitus, also known as blood sugar, is a series of metabolic disorders described by high blood glucose levels (hyperglycemia), low blood glucose (hypoglycemia), or both, resulting from defects in insulin production, insulin action, or both. Numerous studies have shown that interleukin (IL-6) acts on skeletal muscle cells , liver cells, and pancreas cells to influence glucose balance and metabolism, which directly or indirectly contributes to the development of diabetes. Research in this area is crucial because diabetes is recognized as a major risk factor for many diseases like Diabetic retinopathy, Diabetic nephropathy, Diabetic Neuropathy , heart disease and others.  Patients and methods : In this study, we

The aim of the work is synthesis and characterization of new bidentate chalcone ligand type (NO):[(E)-1-(3-aminophenyl)-3-(4-chlorophenyl) prop-2-en-1-one] [H2L], from the reaction of 3-amino acetophenone with 4-chloro benzaldehyde to produce the ligand [H2L], the reaction was carried out in ethanol as a solvent under stirring. The prepared ligand [H2L] was characterized by FT-IR, UV-Vis spectroscopy, 1H, 13C-NMR spectra, Mass spectra, (C.H.N) and melting point. The complexes of ligand [H2L] were prepared with metal ion M(Π).Where M(Π) = (Mn ,Co ,Ni and Cu) at reflux ,using ethanol as a solvent and KOH as a base with molecular formula [M (H2L)2] +2 where: H2L= (C15H12NOCl). All the complexes were characterized by spectroscopic met

Aryl hydrocarbon receptor (AhR) is a ligand-activated transcription factor that regulates T cell function. The aim of this study was to investigate the effects of AhR ligands, 2,3,7,8-Tetrachlorodibenzo-p-dioxin (TCDD), and 6-Formylindolo[3,2-b]carbazole (FICZ), on gut-associated microbiota and T cell responses during delayed-type hypersensitivity (DTH) reaction induced by methylated bovine serum albumin (mBSA) in a mouse model. Mice with DTH showed significant changes in gut microbiota including an increased abundance of Bacteroidetes and decreased Firmicutes at the phylum level. Also, there was a decrease in Clostridium cluster XIV and IV, which promo

Background: COVID-19 is an ongoing disease that caused, and still causes, many challenges for humanity. In fact, COVID-19 death cases reached more than 4.5 million by the end of August 2021, although an improvement in the medical treatments and pharmaceutical protocols was obtained, and many vaccines were released. Objective: To, statistically, analyze the data of COVID-19 patients at Alshifaa Healthcare Center (Baghdad, Iraq). Methods: In this work, a statistical analysis was conducted on data included the total number, positive cases, and negative cases of people tested for COVID-19 at the Alshifaa Healthcare Center/Baghdad for the period 1 September – 31 December 2020. The number of people who got the test was 1080, where 424 w

This work studies the performance of zeolite permeable reactive barrier in removing cadmium from a contaminated shallow aquifer. Batch tests have been performed to characterize the equilibrium sorption properties of the zeolite in cadmium-containing aqueous solutions. A 1D numerical finite difference model has been developed to describe pollutant transport within groundwater taking pollutant sorption on the permeable reactive barrier (PRB), which is performed by Langmuir equation, into account. Numerical results show that the PRB starts to saturate after a period of time (~120 h) due to reduction of the retardation factor, indicating a decrease in the percentage of zeolite functionality. However, a reasonable agreement between model predict

A method has been demonstrated to synthesise effective zeolite membranes from existing crystals without a hydrothermal synthesis step.

      Nanocrystalline ZnO/Zeolite type A composite was prepared by simple method of operation by . the precipitation of zinc oxide and loading on zeolite 5A in one step. Characterization was made by X-ray diffraction (XRD), X-ray fluorescence(XRF), N2  adsorption- desorption for BET surface area, and Atomic force microscopy (AFM). Results showed that zinc oxide was loaded on zeolite as noticed by the characteristic peaks and was of nano scale having an average diameter of 88.57nm. The percentage loading of ZnO on zeolite A was 28.37% and the surface area was 222m2/g. The activity of the prepared catalyst was examined in the desulfurization of double hydrogenated diesel fuel. The process was investigated in a