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

This study consist of using Metarhizium anisopliae as abioinsecticide against house fly
Musca domestica L. For controlling it biologicaly its Larvae were treated by sprying them
directly and sprying their food with 2.3 × 10
8
conidia / ml of Metarhizium anisopliae .
Infected Larve showed symptoms of slugishness and slow growth. Histopathological study of
the dead Larve showed Conidial adhesion and germ tube penetrations through body wall and
begining of fungus hyphal growth under the body wall and hyphal invasion in haemocoel and
gut.

The problem of this research lies in the fact that there is a lack of accurate scientific perceptions about the size of the use of Iraqi women’s social networking sites and the motives behind this use and the expectations generated by them.
The goals of the research are as follows:
1- Determine the extent of Iraqi women’s use of social networking sites (Facebook, YouTube, twitter, and Instagram).
2- Investigative the motives behind the use of social networking sites by Iraqi women.
3- Detecting the repercussions of Iraqi women’s use of social networking sites (Facebook, you tube, twitter, and Instagram).
The research is classified as a descriptive one. The researchers use the survey methodology. The research commu

ابعاد الجودة في السيطرة على العدوى المكتسبة في المستشفيات الحكومية العراقية: دراسة تقويمية

During the Maastrichtian, the rudists and benthic foraminifera of Aqra Formation underwent two major radiations, the first beginning in early Early Maastrichtian and peaking in the late Early Maastrichtian, and sconed extending from the early Late Maastrichtian to a late Late Maastrichtian peak.The radiations were punctuated and separated by prominent extinction episodes, fit with global Maastrichtian mass extinction.The high level of rudist, endemism [90%] allows definition of true regional origination and extinction pattern; these may represent global pattern for rudists. Radiation and extinction patterns in the northern Iraq [Kurdistan Region] can be variously related to relative sea level fluctuation and the rate of food and clastic

    In this study we try to make a first step for making a new list for fauna and flora of Kurdistan in particular and Iraq in general. This is very important study of biodiversity of Iraq. We recognize 52 migratory and resident birds including Alectoris chukar asoica which is recently described. Also, 20 amphibians and reptiles including two snakes recently recorded Zamenis hohenackeri and Platyceps ladacesis, a new form of Asaccus sp. and sub- species of Varanuns griseus caspeius for the first time in Iraq, with many rare specimens. Thirteen different species of mammals were recognized, with comme

The imbalances and economic problems which it face the countries, it is a result of international economic developments or changes or global crises such as deterioration in trade, sharp changes in oil prices, increasing global indebtedness, sharp changes in foreign exchange rates and other changes, all that, they affect the economic features of any country. and These influences vary from one country to another according to the rigidity of its economy and its potential in maneuvering with economic plans and actions that would reduce the impact or avoidance with minimal damage. Therefore, the countries  that  suffer from accumulated economic problems as a result of mismanagement and poor planning or suffe

     Acinetobacter baumannii has been recently classified as a major threat to public health because it has resistant to almost all antibiotics and there are many reasons that are responsible for conferring this feature to A. baumannii. One of these reasons is integrons so in this study we show the role of the integrons in providing resistance to some antibiotics. A number of 60 isolates were collected from different clinical sources of patients who were admitted to Baghdad hospitals and all isolates were diagnosed using biochemical tests and confirmed using  Chrom-ager culture media, and Vitek 2 compact system. The antibiotic susceptibility test was determined during this study using Kirby-Bauer method and the res

Abstract

This study deals with the fluctuations of oil revenues and its effect on the public debt. This can be studied through the indicators of debt sustainability, the financial, and economic indicators which express the risk of debt. The study focuses on clarification of the public debt path and its management both domestic and foreign. The sustainability of debt takes an important role according the macroeconomic variables. This study stresses the relationship between the rental economy in Iraq and the risk of the public debt, it is very important to work high oil prices, and on investigating during high work to establish a fund to support the budget deficit. This will reduce future risks arising from the use of publi