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

Abstract

urgent surgical intervention and appendectomy until now represent standard treatment for uncomplicated cases of appendicitis. Nausea, vomiting and pain after surgery are the most frequent issues facing patients and affecting patient quality of life and responsible for many cases of readmission after surgery. Ketorolac and diclofenac represent the most commonly prescribed non-steroidal anti-inflammatory used in postoperative setting and they cause many side effects as gastrointestinal, kidney and cardiac adverse effect in addition to increased risk of bleeding. Paracetamol is currently among the most frequently prescribed medication worldwide and it can be used safely for all age groups. This study aimed

ABSTRACT Background: stress is the reactions of the body to forces of a deleterious nature, infections and various abnormal states that tend to disturb its normal physiological equilibrium; It is described as adverse emotions or reactions to unpleasant experiences; Thus, any real or perceived physical, social, or psychological event or stimulus that causes bodies to react or respond have deleterious effects on the general and oral health. The aims of this study were to assess the severity of dental caries among the students with different categories of stressful life events in relation to physicochemical characteristics of whole stimulated saliva. Materials and Methods: the total sample is composed of 300 students (males only) aged 17-18 ye

Compression study of Irisin, Vitamin D and Kidney Function Parameters Between Iraqi Fracture Patients with and Without DM2 and Healthy Control, Omar Yousif Majnun*, Altaie AF

This research aims to identify the effective role of self-managed teams in the quality of service performance in the directorate of Ramadi municipality. The problematic nature of our research involves this main question of the effective role of self-managed teams in the Municipality of Ramadi in improving the services of performance quality to the beneficiaries from the Directorate service. The importance of this study lies in the role played by the work teams in the organizations that excel in their field, the attendant of the changes in the leadership, administrative roles of the institutions, and teams leaders, will be achieved by the self-managed teams in improving the quality of the service provided by the institution to whi

The Web Design Quality Index, known as WDQI, was applied to assess the quality of websites for six Iraqi universities, namely Basra University, Mosul, Muthanna, Samarra, Dijla University College, and Al-Isra University College. The results of the index showed that the universities of Basra and Dijla University College had the highest value, at 71.07 and 70.39, respectively. Its final evaluation metric was that the website of these two universities needed a slight improvement. As for the rest of the other universities, the final values of the index ranged from 64.72-69.71. When the final values of the index are displayed on the final evaluation scale, it appears that the websites of the four universities need many improvements. The study

The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external

BACKGROUND: Mental health problems are reflected and linked to human behavior in many aspects. Medical students are susceptible to a wide variety of events that compromise their mental well-being, social life as well as their academic achievements. AIM: This study aimed to find the impact of social support on medical students’ behavior in Iraq via assessing their depression, anxiety, and stress status. METHODS: A cross-sectional online survey-based study targeted all medical students in Iraq. The employed questionnaires covered mental health status of participants by evaluating their perceptions of depression, anxiety, and stress using. Data were analyzed using the Statistical Analysis System. RESULTS: The study revealed a signifi

Objectives: The study aims to investigate the efficiency of physiotherapy methods to improve the
degree of the clinical recovery of the peripheral facial palsy.
Methodology: This study is carried out at the Rehabilitation Center-Baghdad from November 2009 till
March 2010. This study includes (40) patient, their ages are from (13) to (55) years old; (24) male and
(16) female with unilateral facial palsy of undetermined cause. House-Brackmann facial recovery
scores have been used before and after the physiotherapy treatment.
Results: The results show that the physiotherapy sessions obtained the best effect of the electrical
stimulation, exercises and massage in the treatment of facial palsy. Highly respondents in femal

Background: Dental anomalies are abnormal tooth condition occurs due to certain genes or environmental factor disturb tooth development during morphodifferentiation stages, affecting group of teeth or entire dentition. The aim of the study is to evaluate the frequency of occurrence of dental anomalies among dental student. Materials and Methods: Three hundred dental students with age ranged (18-23 years) were examined clinically and radiographically searching for dental anomalies in shape, number and position. Results: Only 25 students (8.3 %) from the total sample (300) had dental anomalies, female form the higher percentage of anomalies (about 68%) compared to male (32%). The age group (22 years) which was the larger group had a higher