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

The eggshell cuticle is the proteinaceous outermost layer of the eggshell which regulates water exchange and protects against entry of micro-organisms. Outer eggshell and cuticle protein was extracted from domestic chicken. The aim of the research is to find out the effect of the treated and untreated nano particles of egg shells with micro wave cold plasma on the effectiveness of E. coli (negative bacteria) that infect the skin and measure the diameter of bacterial inhibition zone, the eggshell has been prepared by a chemical method (sol gel) and measure the level of acidity and the PH is neutral. The result of Atomic Force Microscope (AFM) shows that the particles diameters become smaller with nano-particles solution than for egg

Pregnancy- including hypertension(PIH), also known as preeclampsia, is one of the major causes of maternal and fetal death. This study was carried out on 30 pregnant women with preeclampsia and 30 healthy pregnant women as control ranging in age mean ±SD (28.84±3.55) years , BMI (76.80±9.78) Kg/m2 and gestation age(30.82±0.75)week. The aim of this research was studied the plasma Metanephrine level and other biochemical parameters such as Hemoglobin(Hb), serum Protein, S. Albumin, Globulin, Albumin/Globulin ratio (Alb/Glu. ratio), S.Glutamate Pyruvate aminotransferase (GPT), S.Glutamate Oxaloacetate aminotransferase(GOT). The obtained results have been compared with 30 healthy pregnant women as control group. The result showed that ther

Pregnancy- including hypertension(PIH), also known as preeclampsia, is one of the major causes of maternal and fetal death. This study was carried out on 30 pregnant women with preeclampsia and 30 healthy pregnant women as control ranging in age mean ±SD (28.84±3.55) years , BMI (76.80±9.78) Kg/m2 and gestation age(30.82±0.75)week. The aim of this research was studied the plasma Metanephrine level and other biochemical parameters such as Hemoglobin(Hb), serum Protein, S. Albumin, Globulin, Albumin/Globulin ratio (Alb/Glu. ratio), S.Glutamate Pyruvate aminotransferase (GPT), S.Glutamate Oxaloacetate aminotransferase(GOT). The obtained results have been compared with 30 healthy pregnant women as control group. The result showed

This study examines the relationship between the increase in the number of tourists coming to Tunisia and GDP during the period 1995-2017, using the methodology of joint integration, causal testing and error correction model. The research found the time series instability of the logarithm of the number of tourists coming to Tunisia and the output logarithm but after applying the first differences, these chains become stable, THUS these time series are integrated in the first differences. Using the Johansson method, we found the possibility of a simultaneous integration relationship between the logarithm of the number of tourists coming to Tunisia and the logarithm of GDP in Tunisia, and there is a causal relationship in one direc

Polyaniline (PANI) and Ag/PANI nanocomposite thin films have prepared by microwave induced plasma. The Ag powder of average particle size of 50 nm, were used to prepare Ag/PANI nanocomposite thin films. The Ag/PANI nanocomposite thin films prepared by polymerization in plasma and characterized by UV-VIS, FTIR, AFM and SEM to study the effect of silver nanoparticles on the optical properties, morphology and structure of the thin films. The optical properties studies showed that the energy band gap of the Ag/PANI (5%wt silver) decreased from 3.6 to 3.2 eV, where the substrate location varied from 4.4 to 3.4 cm from the axis of the cylindrical plasma chamber. Also the optical energy gap decreased systematically from 3.3 to 3 eV with increas

Background: The effect of garlic extracton fungal
growth and keratinolytic activity was studied in
Trichophytonmentagrophytes as one of the major
etiologic agents of human and animal dermatophytosis
in Baghdad and other parts of the World.
Objective: To investigated an alternative
antidermatophyte with minimum side effects which is
plant based and biodegradable natural product
Methods: Culture conditions for 30 isolates of T.
mentagrophytes isolated from human dermatophytosis
from both sexes with ages of 5-63 years in Central
Medical city for the period July 2009 to October 2009
were cultured on specific solid medium.
Results: The aqueous extract of garlic at various
concentrations inhibited the

The purpose of this study is to investigate the effect of credit risk indicators on the Arab Gulf countries' banks Profitability over the period of 2015 to 2017.  The banking credit risk was calculated using non-performing loans ratio affecting banks profitability indicators like net income and by using fixed effect and random effect model analyses, the study found that increasing in non-performing loans ratio will decrease the net income in gulf banks, the study also found that personal loans represent the largest share of loans granted in gulf banks. Also, the study recommends the importance of developing the capabilities of credit departments in commercial banks in dealing with bad loans, and studying the financial statem