This study was conducted on the effect of the sedimentary source (the sediments coming from both the Iraqi-Iranian borderline and the Tigris river) on the optical and textural features, especially sphericity and roundness of feldspar minerals (potassium and plagioclase types) in soils of the southern part of the alluvial plain. Eight pedons were selected to represent the study area, five of them represented sediments coming from the borderline, which included pedons of (Badra, Taj Al-Din, Al-Shihabi, Jassan, and Galati), while two of them represent the sediments of the Tigris River (Essaouira, Al-Dabouni), the pedon of Ali Al-Gharbi was represented the mixing area of sediments of all the floods coming from the borderline and the sediments o

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

 Chapter One : the importance of research and the need for it .
       He has developed the concept of the curriculum has evolved as other educational concepts . Because the world has become a small village due to modern technology and are used in various aspects of life , and the rapid communication between the world can be accessed easily and conveniently . And that the purpose of education citizens who create social functions which ones to keep the culture , upgrade and repair flaws, and aims to develop the capacity of the individual and the preparations in the footsteps of scientific and technological development .
- The goal of research : The research aims to:
1 . What is the

Whoever contemplates the Qur'an and recites its texts finds that the Qur'an did not invent or invent words that were unknown before it. Rather, it is the language of the Qur'an which deals with all the matters of the saying. He chose the most honorable of the materials and connected them to the meaning. And in the places of prosperity or sweetness, we find his words easy, to go into the midst of the ills for which it is The Holy Quran chose vocabulary and structures without The son of Ajeeba was one of those distinguished by high taste and linguistic sciences. This ability helped him to analyze and draw, and to explain the ills for which he influenced the singular On the other, and installed on another, and to show the efforts of Ibn Aje

This research aims to address the most recent international standard in the field of insurance contracts, the International Financial Reporting Standard (IFRS17) and the theoretical framework of the standard in addition to the most important characteristics of the standard (IFRS17), as well as to identify the paragraphs of the modern standard, with the challenges its application in general and the use of the approach (inputs - operations - outputs) to present the challenges of its application in the Iraqi environment and specifically in the environment of Iraqi insurance sector companies (government), the research is based on the main premise that the identification of the requirements for the application of the International Fin

Study Purpose. highlighting the origins of the sport's philosophy. Studying the development of the sport of kendo across different historical periods and its adaptation to societal and cultural changes. Identifying the establishment of the most prominent organizations and federations that contributed to its development, and exploring the sport's basic tools and rules and its most prominent championships. Materials and Methods. The historical approach was adopted in studying the historical process of the development of kendo, as it is appropriate to the nature of the problem. The information has been simplified and presented in a sequential manner that presents the development of the sport of kendo, starting from the origins of its p

Recently the use of nanofluids represents very important materials. They are used in different branches like medicine, engineering, power, heat transfer, etc. The stability of nanofluids is an important factor to improve the performance of nanofluids with good results. In this research two types of nanoparticles, TiO₂ (titanium oxide) and γ-Al₂O₃ (gamma aluminum oxide) were used with base fluid water. Two-step method were used to prepare the nanofluids. One concentration 0.003 vol. %, the nanoparticles were examined. Scanning Electron Microscopy (SEM), Atomic Force Microscopy (AFM) and X-ray diffraction (XRD) were used to accomplish these tests. The stability of the two types of nanofluids is measured by

The present study investigates the notion of untranslatability where the concept of equivalence is reconsidered since the misconceptions, related to the said concept, inevitably lead to the emergence of untranslatability. Identifying equivalence as relative, approximate and necessary identity makes the notion of untranslatability a mere theorization. The objectives of the present study are (1) to investigate the notion of untranslatability in terms of the misconceptions associated with the concept of equivalence (2) to examine the possibility of translatability from Arabic into English focusing on culture-bound euphemistic expressions in the Quran as an area of challenge in translation. Data on the translation of culture-bound euphemistic e

In this work, Soda Lime Glass (S.L.G.) powder was used ,as
fluxe in traditional porcelain instead of feldspar. Two ceramics
porcelain were compared; commercial or traditional porcelain that
content of 50wt % kaolin, 25wt % quartz, and 25wt % feldspar.
Feldspar mass was substituted by scraps soda lime glass yielding a
new porcelain composition, to determine the softening points and
then the effect of glass addition on porcelain firing process.
Eight samples, for each patch, were prepared and 8wt % water
was added. The resulting composite blends were then die pressed at
2N, to produce disk specimens with diameter of 1.5 cm, and then
they were sintered at (1000, 1100, 1200, 1250,1300,1350,1400 and
1450) ˚C,