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

Background: Several studies linked the development of steroid-resistant nephrotic syndrome (SRNS) to genetic variations in the multidrug resistance 1 (MDR1) gene, though a disparity in findings was underlined among children with different ethnic origins. Objective: This study examined the relationship between MDR1 variants (rs2032582 and rs2032583) and the risk of developing SRNS in Iraqi patients with idiopathic nephrotic syndrome (INS). Methods: This case-control study included children with steroid-sensitive INS (SSNS; n=30) and SRNS (n=30) from the Babylon Hospital for Maternity and Pediatrics. Sanger sequencing was used to determine the participants’ genotypes. Results: The rs2032582 genotypes and alleles were not associated

A seemingly uncorrelated regression (SUR) model is a special case of multivariate models, in which the error terms in these equations are contemporaneously related. The method estimator (GLS) is efficient because it takes into account the covariance structure of errors, but it is also very sensitive to outliers. The robust SUR estimator can dealing outliers. We propose two robust methods for calculating the estimator, which are (S-Estimations, and FastSUR). We find that it significantly improved the quality of SUR model estimates. In addition, the results gave the FastSUR method superiority over the S method in dealing with outliers contained in the data set, as it has lower (MSE and RMSE) and higher (R-Squared and R-Square Adjus

This research aims to studying and analyzing the theoretical
framework of the environmental auditing in industrial environment to its a broad and danger environmental effects . It aims to contribute in setting and testing a proposed procedure framework for environmental auditing in that vital activity .The practical aspect focused on testing a proposed framework within practice it in a one Iraqi industrial company that has a huge effect on environmental activity, represented by Iraqi state company

In this study, the effects of different loading doses of cerium in the prepared NaY zeolite from Iraqi kaolin were investigated. Al-Duara  refinery atmospheric residue fluid catalytic cracking was selected as palpation reaction for testing the catalytic activity of cerium loading NaY zeolite.  The insertion of cerium in NaY zeolites has been synthesized by simple ion exchange methods. Three samples of modified zeolite Y have been obtained by replacing the sodium ions in the original sample with cerium and the weight percent added are 0.35, 0.64, and 1.06 respectively. The effects of cerium loading to zeolite Y in different weight percent on the cracking catalysts were studied by employing a laboratory fluidized

    The study dealt with the design of tourist resting units in the Iraqi Marshes in contemporary design methods while preserving the heritage. The first chapter contained the research problem which is the important event of the inclusion of the Marshes in the World Heritage List. This research is important because it aims to develop the tourist reality of the Marshlands. The second chapter dealt with three sections the first of which is tourism in the marsh environment, the second one dealt with the structure of tourist space and the third dealt with the design methods of the tourist resting units in the Iraqi marshes.

The most important results of the research are the following: the sample models have taken desig

Abstract

        The Issue of trade policy is one of the most important topics that researchers have been interested in because of its important role in the economy over the ages. This importance has increased due to the increasing of commercial operations at different levels in both developing and developed countries Foreign trade is one of the means of achieving economic development through the economic surpluses resulting from exports and imports, as it is an important pillar of the economy in general and the Iraqi economy in particular, in light of the transformation process that took place for the Iraqi economy in various fields due to the implement

The present study aims at empirically investigating the effect of vocabulary learning strategies on Iraqi intermediate school students’vocabulary performance and reading comprehension. The population of the present study includes all the 1^st year male students of  Al-Wark’a intermediate  school of Al-Risafa 1/ General  Directorate of Education for the first course of the academic year (2015-2016). To achieve the aim of the study ,a pre-test and post-test after (5) weeks of experiment are administrated .The sample of the present study consists of (100) subjects :(50) students as an experimental group and other (50) students as  a control group . The subj

Inflammatory control is essential to diminish injury and make renal injury treatment simpler. Proposed therapeutics have primarily targeted pro-inflammatory variables. Juniperus oxycedrus was frequently used to treat a variety of infectious disorders, hyperglycemia, obesity, TB, bronchitis, inflammation, and pneumonia. Juniperus oxycedrus twigs and leaves were defatted with n-hexane using Soxhlet apparatus then the residue of plant material dried and re-extracted sequentially by two different solvents Ethylacetate and methanol. The pro-inflammatory markers IL-1 and iNOS, as well as the potential kidney biomarker KIM-1, TNF-α, and transcription factor NF-KB were measured using the RealTime Quantitative qPCR method. The results showed that J

Breast cancer is the most commonly diagnosed cancer and remains one of the main reasons of cancer-related mortality in women worldwide. KRAS variant rs61764370 (T>G) is associated with an increased risk of occurrence of many cancers, Here The case-control study was accomplished on 135 women including 45 women with breast cancer patients, 45 women with benign breast lesions and 45 healthy women to analyze the association of KRAS variant rs (61764370 T>G) with breast cancer. LCS 6 variant in KRAS gene was amplified by using specific primers, then genotype was detected after sequencing the PCR products. The results showed that the genotype and allele frequency of TT and GT allele of  KRAS