Financial Reporting Quality (FRQ) is one of the important topics in the financial management, it has the impact on the users decisions, it also effect on many other variables i.e dividend, therefore. This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the companies listed on the Iraqi Stock Exchange. It also tries to show the FRQ effects on the dividend policy. The study sample was 13 listed companies in the Iraqi Stock Exchange for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the common stock share of the dividend was used to measure the dividend.

   Many conclusions have been driven by the research

The research aims to study the marketing costs in its various items, which are important costs as it specializes in tunnels on the marketing side through which the company's services are introduced to ensure that these services reach as many segments of society as possible, which serves the company's objectives and expand its business and increase its market share. As well as the definition of profitability and its relation to marketing costs in the portfolios of the national insurance company. The research hypothesis was formulated to study and analyze the relationship and impact between the marketing costs and profitability of the research sample company. The research sample was determined by the National General Insurance Comp

The objective of the research is to identify the effect of the five-finger strategy on the holistic thinking of chemistry students in the second intermediate grade, where the sample consisted of 60 female students in a second classfrom one of the intermediate schools in Baghdad city, divided into two groups: control and experimental. The experimental design was based on the partial control; the scientific course was defined in the third and fourth chapters of the science book of the second intermediate grade.The two research tools were prepared: the attainment test with the scientific course and the holistic thinking scale paragraph (36) of multiple-choice pre- and posttest. The results showed a statistically significant difference between

        This study aimed to collected 150 feces sample from calves suffering sever diarrhea ,then there were isolation and purification of Cryptosporidium parvum oocyst from samples contain it. These oocysts were used to induce experimental infection in the Immunosupperessed mice, then the mice treated by Bifidium bacteria , its supernatant and local yogurt were used for bacterial isolation.

       This study showed that the local yogurt was the best treatment which led to stop oocyst shedding from the mice in the 8^th day after treatment under sufficient treatment (89.72%) , at the same time the mice treated with bacteria stopped the oocyst shedd

High temperature superconductor with nominal composition Bi1.6Pb0.4Sr1.8Ba0.2Ca2 Cu3O10+? was prepared by solid state reaction method. Two sets of samples have been prepared .The first one was quenched in air; the second set was quenched in liquid nitrogen. X-ray diffraction analyses showed an orthorhombic structure with two phases, high –Tc phase (2223) and low-Tc phase (2212) in addition to that impure phase was found. It has been observed that quenched in air samples display a sharp superconducting transition and a higher-Tc phase than that of the quenched in liquid nitrogen samples.

The purpose of this research was to investigate the beneficial effects of phosphatidylcholine in reducing changes in both lipid and protein profiles in addition to atherogenic index in adult rats with fructose-induced metabolic syndrome. Thirty-six mature Wistar Albino female rats (Rattus norvegicus) (aged 12-15 weeks and weighing 200±10 g) were divided randomly into four groups (G1, G2, G3, and G4); then variable treatments were orally administered for 62 days as follows: G1 (Control group), received distilled water; G2, treated with phosphatidylcholine (PC) orally (1 g/kg BW); G3 (Fr), orally dosed with 40% fructose and 25% fructose mixed with drinking water; G4 (Fr+PC), were also intubated with 40% fr

   The present study was carried out to assay the bioaccumulation of  ammonia ,nitrite ,nitrate in fresh water and the concentration of heavy metals (Lead, Cupper, Cadmium, Manganes and Zinc)  in water and tissues of  Tilapia niloticus selected from El-marryotia canal (one of the river Nile ramification in Al-Giza city) in Egypt, samples were collected during the period of  July to October 2011 to determine water safety for human consumption  and the hazardous effect of these metals on the histopathology of selected tissues and organs of fish.     Two samples were collected from two locations of canal, pH of water samples were measured  and the concentration of ammonia, nitrate

The research aimed at identifying the effect of the think, pair, and share strategy by using educational movies on learning jumping opened legs and closed legs skills on vault in artistic gymnastics for women. It also aimed at identifying the group that learned better the skills understudy. The researcher used the experimental method on second-grade College of Physical Education and Sport Sciences female students. Twelve female students were selected from each of the two sections to form the subjects of the study. The main program was applied for eight weeks with one learning session per week. The data was collected and treated using SPSS to conclude that the think, pair, and share strategy and the traditional program have positive effects

Background: Wound healing, as a normal biological process in the human body, is achieved through four precisely and highly programmed phases: hemostasis, inflammation, proliferation, and remodeling. Growth factors released in the traumatized area promote cell migration into the wound area (chemotaxis), stimulate the growth of epithelial cells and fibroblasts (mitogenesis), initiate the formulation of new blood vessels (angiogenesis), and stimulate matrix formation and remodeling of the affected region. One of factors that effects on wound healing is a sex hormones and one of these hormones is an estrogen hormone. A wide range of cutaneous cell types (eg, fibroblast, endothelial, epithelial, and inflammatory) expressed estrogen receptors, in