Abstract:

             The distribution or retention of profits is the third decision among financial management decisions in terms of priority, whether at the level of theory or practice, as the issue of distribution or retention is multi-party in terms of influence and impact, as determining the optimal percentage for each component is still the subject of intellectual debate because these decisions are linked to the future of the organization and several considerations, The research focus on the nature of the policies followed by the Iraqi banking sector As the sample chosen by the intentional sampling method was represented by the Commercial Bank of

In this research work, the novel polymer base on acrylamide N-methylene lactic and glycolic acid was synthesized and its structural performances were identified by the IR, 1H NMR and 13C NMR spectroscopic investigations. The influencing factors and kinetics of polymerization, viscosity performance were studied and quantum chemical calculations were used to identify the correlation between the structure and properties. It was determined that the polymerization rate of the examined monomers in an aqueous solution, in the presence of DAA, adheres to the standard rules for radical polymerization of acrylamide monomers in solution. An investigation into the pH solution's impact on the kinetics of radical polymerization of acrylamido-N-methyle

In this study, investigations of structural properties of n-type porous silicon prepared by laser assisted-electrochemical etching were demonstrated. The Photo- electrochemical Etching technique, (PEC) was used to produce porous silicon for n-type with orientation of (111). X-ray diffraction studies showed distinct variations between the fresh silicon surface and the synthesized porous silicon surfaces. Atomic force microscopy (AFM) analysis was used to study the morphology of porous silicon layer. AFM results showed that root mean square (RMS) of roughness and the grain size of porous silicon decreased as etching current density increased. The chemical bonding and structure were investigated by using fourier transformation infrared spec

This paper performance for preparation and identification of six new complexes of a number of transition metals Cr (lII), Mn (I1), Fe (l), Co (II), Ni (I1), Cu (Il) with: N - (3,4,5-Trimethoxy phenyl-N - benzoyl Thiourea (TMPBT) as a bidentet ligand. The prepared complexes have been characterized, identified on the basis of elemental analysis (C.H.N), atomic absorption, molar conductivity, molar-ratio ,pH effect study, I. Rand UV spectra studies. The complexes have the structural formula ML₂X₃ for Cr (III), Fe (III), and ML₂X₂ for Mn (II), Ni (II), and MLX₂ for Co (Il) , Cu (Il).

Economic analysis plays a pivotal role in managerial decision-making processes. This analysis is predicated on deeply understanding economic forces and market factors influencing corporate strategies and decisions. This paper delves into the role of economic data analysis in managing small and medium-sized enterprises (SMEs) to make strategic decisions and enhance performance. The study underscores the significance of this approach and its impact on corporate outcomes. The research analyzes annual reports from three companies: Al-Mahfaza for Mobile and Internet Financial Payment and Settlement Services Company Limited, Al-Arab for Electronic Payment Company, and Iraq Electronic Gateway for Financial Services Company. The paper concl

The aim of this work is to shed light on the importance of medicinal plants, especially those that have extracts that have a direct effect on human health. The study and identification of botany is necessary because human life has become closely linked to the life of plants as food . In addition to using plants as food, primitive man did not stop at this point, but rather developed their use to hunt prey and also used toxic plant materials in wars. With the passage of time, the ancient man was able to link the wild plants that cover the surface of the earth and the diseases that afflict him, so he used these plants or Parts of it are for treatment. A medicinal plant is defined as one or more of its parts that contain one or more che

             Bioindicators have an important role in assessing the quality of water bodies. Aquatic oligocheates, was used as a bioindicator to assess the sediment quality of Al-Hindyia and AL-Abbasyia river (branches of Euphrates River in Iraq). Two sites in each river have been   chosen for this purpose, site S1 was located at Al-Hindyia River and S2 at Al-Abbasyia River. Some kinds of biological indices were used in this study, comprising the percentage of oligochaetes in benthic invertebrates, ranged from 20.3-60.16%. While the percentage of Tubificidae within benthic invertebrates was close 43.3-43.9%.Index of pollution D ranged from 0.13-0.21. The maximum percentage of aquatic oligochaetes to insects larvae of family

In this research tri metal oxides were fabricated by simple chemical spray pyrolysis technique from (Sn(NO₃)₂.20 H₂O, Zn(NO₃)₂.6 H₂O, Cd(NO₃)₂.4 H₂O) salts at concentration 0.1M with mixing weight ratio 50:50 were fabricated on silicon substrate n-type (111). (with & without the presence of grooves by the following diemensions (20μm width, 7.5μm depth) with thickness was about ( 0.1 ±0.05 µm) using water soluble as precursors at a substrate temperature 550 ºC±5, with spray distance (15 cm) and their gas sensing properties toward H₂S gas at different concentrations (10,50,100,500 ppmv) in air were investigated at room te