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 design of fabrics and fashion is manifested by aesthetic advantages betting with the movement of society in its quest to develop as an independent art in itself that is linked to the values and aesthetic concepts of other arts and what appears in them of intellectual systems calling for renewal and modernity. Which brought about a wide change in public taste, as well as a desire for innovation . Which made fashion an interesting aesthetic phenomenon and taste is always subject to change constantly to comply with the social variables that occur in human life, as the fashion that appears in a certain era of time and takes a great distance from spreading as something new and out of the ordinary is in fact the fruit of the development of

The objective of the research is to measure the impact of social responsibility on the financial performance of the Bank of Baghdad for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance).The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosure of s

In this research we prepared nanofibers by electrospinning
from poly (Vinyl Alcohol) / TiO2. The spectrum of the solution
(Emission) was studied at 772 nm. Several process parameter were
Investigated as concentration of PVA, the effect of distance from
nozzle tip to the grounded collector (gap distance), and final the
effect of high voltage. We find the optimum condition to prepare a
narrow nanofibers is at concentration of PVA 16gm, the fiber has
20nm diameter

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

Generally, different propositions show that culture changes because of many factors, and acculturation has emerged out of important operations which lead to cultural change as a result of contact between different societies or cultures. Since the cultural environment with its varying effects plays a major role in the formulation of architectural products, the research defined its research problem as follows: There is need for knowledge to specify the results of acculturation at  the level of plans of house architecture belong to Iraqi elites in Baghdad city during the late Ottoman rule in Iraq(1830-1917). The research depends on the comparative procedure to define the acculturation results, so the plans character of

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

Research on the automated extraction of essential data from an electrocardiography (ECG) recording has been a significant topic for a long time. The main focus of digital processing processes is to measure fiducial points that determine the beginning and end of the P, QRS, and T waves based on their waveform properties. The presence of unavoidable noise during ECG data collection and inherent physiological differences among individuals make it challenging to accurately identify these reference points, resulting in suboptimal performance. This is done through several primary stages that rely on the idea of preliminary processing of the ECG electrical signal through a set of steps (preparing raw data and converting them into files tha

The study aimed to prepare a measure of metacognitive thinking commensurate with learning the skill, preparing educational units using the Claus Meyer model for metacognitive thinking, and learning the skill of defending the court in volleyball. To identify the effect of educational units using the model (and Claus Meyer) for metacognitive thinking and learning the skill of defending the court in volleyball. The two researchers used the experimental approach with the design of the experimental and control groups.The research community consisted of students of the second stage / College of Physical Education and Sports Sciences / University of Baghdad for the academic year 2021-2022, whose number is (385) st