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\

preparation process of performance evaluation in organizations is of extreme importance, and under development in organizations and the opening of markets and technological developments in the industry and heightened competition among industrial organizations imposed systems are built for performance give a clear picture about performance and competition,  And centered research problem in answering the following questions: Is performance evaluation system is available in Wasit State Company for Textile Industries(Research sample ), This research aims to assess the performance of policies and programs in the company, according to guide performance evaluation of programs and policies prepared by the Dutch Cou

Through the above-mentioned evidence and opinions on this literary term of art which was not an emergency event or a term recently invented . But its roots stands since ancient times, especially in the unit of independent poetic system , or united poetic unit in the poem, where unit including the densest words and a broader meaning or significance which has been referred to in the midst of this research and the final result that we have reached is that the term condensation can be classified in the equation ofa new literarylistas follows:
Case Pressure Emotionalliteracy andflowingof article + Rich Economy of language in terms ofsymboland image = Heavy wordin a broad sense.
As well as enable the poet to his language and his intellig

نحاول في هذا البحث الوقوف عند طائفة من المسائل الخلافية النحوية بين النحويين البصريين والكوفيين ، حيث نقوم بعرضها وتحليلها وبيان ادلتهم ومناقشتها مناقشة موضوعية من دون ميل الىمذهب دون الاخر لان غرضنا البحث عن الحقيقة .ولاغرض  لنا سواها محتجين بما نحكم بالشاهد وبما يتفق وطبيعة اللغة  

.واﻟﻤﺴﺎﺋﻞ اﻟﺨﻼﻓﯿﺔ ﻛﺜﯿﺮة ﺻﻨﻔﺖ ﻓﯿﮭﺎ اﻟﻜﺘﺐ ﻛﺎﻹﻧﺼﺎف ﻓﻲ ﻣﺴﺎﺋﻞ اﻟﺨﻼف ﻟﻸﻧﺒﺎري وﻗﺪ ارﺗﺄﯾﻨ

The present study was conducted using 15 adult male Swiss albino mice (weighing 35-45g). They were equally divided into three experimental groups. The first group was only given water as control during experimentation period (28days). Both of the second and third groups of mice were daily given a subcutaneous injection of cadmium as cadmium chloride (CdCl2) at a dose of 2mg and 4 mg Cd/Kg body weight respectively. The examination of the histological sections of the second experimental group of mice showed abundant histological changes in the hepatocytes such as increased size, presence of spaces and dense appearance of the cytoplasm, whereas these changes were more abundant in the hepatocytes of the third experimental group of mice in co

Acromegaly is a rare disease produce generalize and serious alteration in the patient with active disease. Many of these patients are also diabetic. Many analytes, hormones, markers are change in these disease. The objective of study is to assess the modification in a number of parameters that changed during the acromegaly as a result of excess in GH and IGF1 levels. The study included 36 patients and 38 healthy controls, paired by sex and age and BMI. Serum concentration of GH and the other parameters including (insulin, glucose, lipid profile, uric acid ) were determined by biochemical method .Compared to controls, acromegalic patients had increased levels of GH, insulin, glucose, triglyceride, very low density lipoprotein(VLDL) (p<0.05)

It is a well-known fact that publishing companies spend much money, time and energy in designing their book covers to attract potential customers. As the first thing people do when they buy or intend to buy a book is looking at its front cover. However, if there is a need to know more about the book, people usually look at the information on its back cover. This paper attempts to explore the persuasive function of blurbs beyond the constraints of the academic domain and consequently their connection with advertising discourse in two main sections: The first presents the concept of blurb and its structure while the second defines persuasion and shows the most prominent strategiesused in blurbs. Finally, this paper gives the conclusion tha

Brainstorming is considered as one of the manners that develop learners' mental abilities. Besides, it can help learners get a lot of ideas and thoughts. And by following applied steps to answer the problem concerned, the researcher carried out this practical study aimed at:Developing the ideas of design of third year students/Institute of Fine Arts/Evening Studies- Baghdad/First Rusafa by employing Brainstorming mechanism to develop the ideas of design of institute students in designing the technical advertisement and to achieve the authenticity of the goal of the research, Department of Plastic Arts/Institute of Fine Arts/Evening Studies/Baghdad-First Rusafa was chosen as a case study for the research. It embraced (20) students who rep