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 aim of this research is to diagnose the impact of competitive dimensions represented by quality, cost, time, flexibility on the efficiency of e-learning, The research adopted the descriptive analytical method by identifying the impact of these dimensions on the efficiency of e-learning, as well as the use of the statistical method for the purpose of eliciting results. The research concluded that there is an impact of the competitive dimensions on the efficiency of e-learning, as it has been proven that the special models for each of the research hypotheses are statistically significant and at a level of significance of 5%, and that each of these dimensions has a positive impact on the dependent variable, and the research recommended

There is a set of economic factors that affect the rationalization of decisions on unexploited resources within the economic unit and here determines the problem of the search for the question of what economic factors cause the emergence of asymmetric costs, and aims to identify these factors in the costs of adjustment to resources, change in The size of the activity of the economic unit, the general trend of sales change in the previous period, and the economic level of the country. Rh measure the impact of these factors on economic unity, and taking into consideration the impact when formulating decisions.

Objective: To evaluate the psychological work environment's effect on the workers’ productivity in Baghdad
City industries at Al-Rusafa and Al-Karkh Sectors.
Methodology: A descriptive evaluation design is employed throughout the present study from May 25th 2012
through January 7
th
, 2014. A purposive (non probability) sample is selected for the study which includes (500)
workers from industries at AL-Russafa and AL-Kerch sectors in Baghdad City. A questionnaire is constructed to
gather data which may assist to achieve the objective of the study. Content validity of the instrument is
determined through eliciting the opinions of a panel of (10) experts and the reliability through a pilot study by
using intern

The main objective of this study is to determine the suitable excitation wavelengths for
urine components reaching to select the suitable lasers to execute the auto fluorescence due to their
high intensities. The auto fluorescence was measured at 305, 325 and 350 nm excitation wavelengths
for eleven urine samples which were also analyzed by conventional methods (chemical and
microscopic examination). Data manipulation using Matlab package programming language showed
that urine sample with normal chemical and biological components have emission peaks which are
different from the infected urine samples. Despite the complexity of the composition of urine,
fluorescence maxima can be observed. Most likely, the peaks obser

The main objective of this study is to determine the suitable excitation wavelengths for
urine components reaching to select the suitable lasers to execute the auto fluorescence due to their
high intensities. The auto fluorescence was measured at 305, 325 and 350 nm excitation wavelengths
for eleven urine samples which were also analyzed by conventional methods (chemical and
microscopic examination). Data manipulation using Matlab package programming language showed
that urine sample with normal chemical and biological components have emission peaks which are
different from the infected urine samples. Despite the complexity of the composition of urine,
fluorescence maxima can be observed. Most likely, the peaks obser

The aim of this research is to diagnose the attention deficit hyperactivity disorder among primary school pupils in Baquba city of Diyala province. The sample of the study consisted of (25) male and female pupils. The American Guide of Attention Deficit Hyperactivity Scale (DSM-IV, 1994) was used in this study in addition to Conner’s (1996) scale to measure the attention deficit hyperactivity disorder for teachers and parents. The result revealed that (19) male and female pupils diagnosed with attention deficit hyperactivity to various degrees.

This study is about awareness of teaching explanation difficulties in the Islamic university from the lecturers point of view. It discussed the difficulties and the traditional teaching methods of explanation. The study concentrated on teaching Islamic studies in general and teaching explanation in specific and set difficulties so as to be treated.

            The study is of three chapters, the first contains the difficulties in several aspects like the educational goals, text contents, teaching methods and styles, students, educational techniques, educational aids and evaluation, it addition to the lecturers of Islamic university colleges in 2009-2

study aimed to investigate the effect of fish bone in the of chemistry and self-organized learning for students of the second grade‚ achievement . The study sample consisted of 84 students from the second grade students middel in the of alrasheed boysschool, of the Directorate of Educational Karkh II, in two divisions, Division of (a) an experimental group that studied the strategy fish bone, and the Division (d) a control group which studied the usual way. The results indicated the presence of significant differences in favor of the experimental group that studied using the fish bone in achievement and learning self-organized strategy students