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

Atopic dermatitis (atopic eczema), is a common familial chronic inflammatory skin disease, determined by xerosis, itching, scaly and erythematous skin lesions, and high serum levels of IgE. Between 10 to 20% of children and 1 to 3% of adults worldwide affected by it and has negative medical and social effect on patients and their families. To evaluate the effectiveness of Phytosterol Fraction of Chenopodium Murale on induced atopic dermatitis (AD) of mice; Forty mice were included in the study, divided in to four groups (10 mice/group): apparently healthy, induced AD without treatment, induced AD treated with Tacrolimus 0.1% ointment, and induced AD treated with Phytosterol Fraction of Chenopodium Murale cream 3% topica

Background: The gene responsible for encoding the protein of cytotoxic T lymphocyte-associated antigen-4 (CTLA-4) has been found to be associated with rheumatoid arthritis (RA) in different ethnic populations. But the association of +49A/G CTLA-4 polymorphism with susceptibility of RA among Iraqi Arab populations has not yet been determined. Methods: One hundred and seventy-eight patients were examined, 67 of them were males (mean age 54.71 ± 10.4 years), while 167 were examined for the control group, of whom 64 were males and the rest were females. CTLA-4 DNA genotyping was carried on to determine the +49 A/G (rs231775) polymorphism using a polymerase chain reaction-restriction fragment length polymorphism (PCR-RFLP). Enzyme-linked immuno

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

Abstract

The present study aims to assess the knowledge, attitude, and experience of off-label prescribing practice among physicians in Baghdad city hospitals. This cross-sectional study was performed through the period from November 1^st 2018 to March 2019 at 17 hospitals, a self-administered questionnaire was utilized to collect data from the physicians, and the targeted hospitals were randomly selected at different regions in Baghdad City area. Out of the 400 distributed questionnaires to the physicians, 383 of them were returned completed, 57.2% indicated that they were reasonably familiar with the term “off label drug”, 57.7% mentioned that the most common medical reasons for the prescribing o

Background: Lateral cephalometric radiography is commonly used as a standard tool in orthodontic assessment and treatment planning. This study aimed to determine the tongue and surrounding space area in a sample of Iraqi adults with class I dental and skeletal pattern. Materials and methods: The study included thirty healthy subjects (15 males and 15 females) with an age ranged between 23-34 years and class I dental and skeletal pattern with no history of any sleep related disorders. The assessed cephalometric measurement included length and height of the tongue and position of hyoid bone from cervical line. Descriptive statistics were obtained for the data. Genders difference was evaluated by independent sample t-test. Results: There wer

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

 We conclude that this study has dealt with an important aspect of the book that was not clearly defined in the book as it was derived through the book's translations, namely, the extraction of those urban structures of the city of Baghdad, which were of great importance in the religious, cultural, economic and social life at that time, The important link that reflected the development of the Islamic city in general and Baghdad in particular, as he addressed such urban facilities through the translations of the book that did not offer the outline or information about those facilities, but only the name only, and here lies the difficulty in addressing Such as T. As subjects because they need the most accurate analysis of facilities t

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