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

 Rheumatoid arthritis (RA) was a chronic inflammatory autoimmune disease for long-term that primarily affects small joints and leads to chronic inflammation in synovial. The aimed of the study to identify the relationships among some serological markers (antibodies to citrullinated protein/peptide antigens (ACPAs), anti-mutated citrullinated vimentin (anti-MCV), anti-carbamylated protein (Anti-Carp), anti- heterogeneous nuclear ribonucleoproteins (anti-hnRNP) and Glucose-6-phosphate isomerase (GPI)) and early diagnosis of RA. The study involved (60) Patients of newly diagnosis with RA that divided in to two subgroups (30 RF positive and 30 RF negative) groups and 30 subjects as healthy control group. The serological data from serum

     The present research aims to measure concentration of lead  Pb214 in soil using remote sensing and GIS, associated radiological hazards in Baghdad, Iraq. Concentration of specific radioactivity of radioactive elements was measured and analyzed naturally and artificially in 48 soil samples for separate sites from Baghdad, Iraq using crystalline spectroscopy to detect germanium. The average radioactivity concentrations of lead were found, as it was found to have varying values ​​from one site to another, as most of them exceeded the international permissible limit, as the highest concentration was recorded at 180 Bq in the sample H28 in Waziriyah district. Battery Lab (1), and the lowest concentration valu

تم في هذا البحث استخدام المحفز الجديد المصنع من تحميل دقائق البلاتين النانوية على سطح الصفائح النانوية للكرافين كمحفز ضوئي واختباره لدراسة التجزئة الضوئية لملوثات المياه وازالتها بشكل نهائي من مصادر المياه لما لها من تأثير سلبي على البيئة. حيث تم استخدام صبغة البروموفينول الأزرق كمثال على أحد الملوثات. في البدء تم التأكد من تحضير المحفز بالطريقة المستخدمة في طريقة العمل من خلال تشخيصه باستخدام عدد من ا

     As a result of changes in the chemical properties of the Shatt al-Arab River, especially in the last decade, as well as the lack of rainfall and the effect of seawater intrusion into the Shatt al-Arab, this study was conducted to investigate the possible changes in the water pipelines like corrosive and scaling which Shatt al-Arab River is the source of water supply for domestic use. Domestic water samples were collected from 10 various locations in Basrah to study the water's tendency to be corrosive or form scales along the pipelines. The Langelier Index, Ryznar Index, Larson-Skold Index, and Saturation Index were used to determine the corrosivity potential of water based on physical and chemical parameters. Most domestic wate

A total of 60 samples of drinking water filtrated by Reverser 0smosis Filtration System from April to October 2012, from different houses in Baghdad – Al Resafa, so as to identify the eggs and cysts of protozoa. Two methods applied direct smear and staining technique with zeal nelson stain, which appeared Tape warm eggs, Ascaris lumbrecoides eggs and oocyst of Cryptospordium sp. This study revealed that total contamination rate with intestinal parasites in tap water were 96.6% this high rate, refers to filtrate tap water by reverse osmosis system was useful to prevent or reduce the contamination of drinking water, in order to reduce risks to public health; So recommended to apply this method at water purification stations. Dis

Each era has advantages in terms of innovation and development in form, technology, style, and design in ceramic vessels, both at the level of functional and aesthetic performance, so this study aimed to demonstrate the importance of geometrical foundations in the design structure of contemporary ceramic vessels, and also to reveal the constructive skills in The structure of the ceramic figure.
The researchers used the descriptive analytical approach to suit the nature of the study, and they described and analyzed the ceramic works in terms of geometric shape systems, elements and foundations of design in construction, formal diversity in the general design of ceramic vessels, and references and sources of artwork. In addition to th

This study has came as a result to discover on the references of the educational theories which leads the professors in the educational art departments in the Iraqi universities through knowing these ideological references indeed in an important slice of the society. This slice is: the members of professoriate. The study goal knows the ideological references to these theories for the professors in these departments.
In order to approve the research's goals. The researcher has selected a sample contains (50) professoriate members in these departments in the Iraqi universities which they have the educational art profession among the next scientific degrees (assistant teacher. teacher. assistant professor & professor).
The resea

The study aimed to identify the reality of the application of the organizational equity empowerment at the Jordanian government institutions from the viewpoint of women employees in terms of each of the (delegation equity, training equity, appraisal equity, join in committees equity, participation in decision-making equity), and the impact of non-application of equity empowerment on performance.

Population of the study amounted (986) women employee, while the researcher distributed (340) questionnaire through a randomly sample method.

The study used the questionnaire as a tool to collect the data. And to ensure the reliability of the questionnaire has been calculated Cronbach's co

This work is devoted to the modeling of streamer discharge, propagation in liquid dielectrics (water) gap using the bubble theory. This of the electrical discharge (streamer) propagating within a dielectric liquid subjected to a divergent electric field, using finite element method (in two dimensions). Solution of Laplace's equation governs the voltage and electric field distributions within the configuration, the electrode configuration a point (pin) - plane configuration, the plasma channels were followed, step to step. The results show that, the electrical discharge (streamer) indicates the breakdown voltage required for a 3mm atmospheric pressure dielectric liquid gap as 13 kV. Also, the electric potential and field distributions sho