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

   In this paper , two method which deal with finding the optimal value for adaptive smoothing constant, are compared .This constant is used in adaptive Single Exponential Smoothing (ASES).

The comparing is between a method uses time domain and another uses frequency domain when the data contain outlier value for autoregressive model of order one AR(1) , or Markov Model, when the time series are stationary and non stationary with deferent samples .    

تركز هذا البحث على تقدير دالة الانحدار المتمثل بتطبيق عملي يشير الى كمية صادرات النفط السعودي كدالة بدلالة عدد حقول النفط المكتشفة فيها ،اذ تم اخذ السعودية ودراسة صادراتها كونها تعد من احدى كبريات الدول المصدرة للنفط ومن الدول المستقرة سياسيا وماليا وامنيا في منطقة الخليج العربي والشرق الاوسط . ولغرض دراسة سلوك البيانات تبين ان السلوك الناتج لم يكن متبعا نمطا خطيا معروفا ولم تكن هنالك امكانية لمعرفة

تم إستعراض تقدير معلمتي التوزيع اللوجستي بإستعمال طريقة ذات مقدرات مضبوطة وهي طريقة العزوم، ومقارنتها بمقدرات تقريبية مأخوذة بالأساس من أسلوب طريقة (وايت) في التقدير بأعتبار التوزيع اللوجستي من التوزيعات الأحتمالية الأسية، وهي كل من طريقة المربعات الصغرى الأعتيادية، وطريقة أنحدار الحرف، وأقتراح تطبيق طريقة أنحدار الحرف المعدلة على هذا التوزيع. وتم أستحصال النتائج بالأستناد الى تجارب محاكاة لتلك الطر

Bohemia AL-Kharab for Salah Salah Which contain 477Paper deal With History of Nathion This Novel Has a different styl from another IraQis Novels, this Novel has no conversation this is the basic reason Which hav this research .

The novel have 3 versions , the first one deal with explain the text in different ways , the second contains the realation ship between the text and the reader .

Which appear very clear in novel from up to down , whil the third one and the last explaine

The hermonologiq

The time bylose the relation in the novel.

The last thing is the conclusion which has the simple things  conclude by the researcher from several readings  to the novel

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اتضح لنا ما تقدم ان ما يسمى بالتنمية البشرية المستدامة لا تعدو تكون غير سياسة لتحشيد واستقطاب القوى المضادة للتقدم وتحويلها الى جيش موغل في منافعه بعد تشريكه بجرائم الامبريالية وتوظيفه ضد شعبه بإسم التنمية، وبإسم قلب لسلم الاولاويات، وتحريف تاريخ التقدم والتطور الذي لم يبني عرشه لا بتقديم الرعاية الانتاجية، الاقتصادية على الرعاية الاجتماعية، طيلة حقبة زمنية تجاوزت الاربعة قرون. ولما كان عصياً قلب ال

Abstract

This study dealt with " The Strategic analysis of Operating Income". The study Concerned with two main variables, they are: Strategic analysis and operating income and used one of the total  strategic analysis tools, it is "resources analysis method" through analysing the change in operating income in the years that taken in comparing in three components: growth, price recovery and productivity.

To achieve the goal of the research, the study depended upon a hypothesis, "The strategic analysis of operating income leads to supply the appropriate information for the management to make sure of executing its definite strategies".

There is agroup o

In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli

Abstract

In the present work, thermal diffusivity and heat capacity measurements have been investigated in temperature range between RT and 1473 K for different duplex stainless steel supplied by Outokumpu Stainless AB, Sweden. The purpose of this study is to get a reliable thermophysical data of these alloys and to study the effect of microstructure on the thermal diffusivity and heat capacity value. Results show the ferrite content in the duplex stainless steel increased with temperature at equilibrium state. On the other hand, ferrite content increased with increasing Cr/Ni ratio and there is no significant effect of ferrite content on the thermal diffusivity value at room temperature. Furthermore, the heat capacity of all sam