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

Despite the multiple sources of polycyclic compounds in the agricultural environment, this study suggests that it is possible to adopt the events of plants and their associated microorganisms in the soil, such as mushrooms and bacteria in the decomposition of these compounds can also use harvested plants such as barley and alfalfa grown for animal feed

Each book has a specific style in which its author walks on it from its beginning to its end, and the Holy Qur’an is a book that compiled many methods that were indicative of its miracle, and that it is one unit even though it has been astrologer for twenty-three years.
There is no doubt that knowledge of the Qur’anic methods is one of the pillars of the approach that deals with any of the Qur’an, and the multiplicity of Qur’anic methods is a fact that has many causes. It has been expressed by the Qur’anic discharge and the conjugation of verses to bring them to different methods, and on multiple forms such as nominal, actual, singular Qur’an, presentation, delay, deletion, mention, abbreviation and redundancy. The Qur'ani

The aim of this work is to study the effect of mud compositions on it’s rheological behavior under high temperature conditions. Seventeen samples of five types of water base mud in which (fresh water bentonite mud. Lignosulphonate mud, gypsum mud, polymer mud, and salt saturated mud) were tested with different temperatures using the fann viscometer model 50-c. All the tested samples, except the fresh water bentonite mud, have the same trend reduction in both plastic viscosity and yield point with increasing temperature. Six rheological models has been adapted: Bingham plastic, power law, Casson model represent the laboratory data accurately  

The aim of the present investigation was to develop a microsponge delivery system of acyclovir to control its release when applied topically thereby reducing dosing frequency and enhancement patient compliance. The microsponges were produced by the oil in oil emulsion solvent diffusion method. The effect of different formulation and process variables such as internal phase volume, polymer type, drug-polymer ratio, stirring speed and stirring duration on microsponge production yield, loading efficiency, particle size and in-vitro drug release was evaluated. The result showed that the microsponge F2 prepared from Eudrajet RS polymer had optimum physical properties regarding the loading efficiency of 99.71_+ 0.7% and product

Iraq's oil industry  has been passed  in different periods , began with domination  of  Western companies to invest in Iraqi oil at twenties of the last century ,  through the process of nationalization of the shares of those companies ,  beginning of the seventies , and ending with the new policies adopted by the government recently, which was contracting with international companies to develop the oil industry , because of what the outcome of the oil industry from a decline in artistic and  physical ability as a result to the  conditions of war and embargo imposed on Iraq before 2003.

The Iraqi government has introduced licensing of a contract to

     University Campuses, as any lively physical entity, is subject to continuous variation due to . growth, development and change. This reality covers the existing or futuristic additives or  additions, consecutively these changes may have a strong sensation of disorientation as a result of formatic changes in buildings, or in movement paths. And it epitomized the research problem to "the need for knowledge to clarify the impact of intellectual and executive policy in achieving coherence, functional and space organization of the elements of the university urban environment and in the stages of future growth and change,"  the search targeted "to highlight the study of constraction politics on campus Bmqomad

The banking system considered as one of the most important intermediate circle between creditor and debtors it is mean the most important funding rings in economic activity, whether finance takes the a consumer or investment form and therefore it is the main base to stimulate economic activity both on the demand side, both consumption and investment and therefore of the main motivating factors for economic growth.

The banking system depends in achieve its goals on the grants and loan recovery, or what is known credit process and according to what the importance referred to the role of the banking system, it is important to ensure the safety and efficiency of the mechanisms of banking device and safety is