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, some estimators of the unknown shape parameter and reliability function  of Basic Gompertz distribution (BGD) have been obtained, such as MLE, UMVUE, and MINMSE, in addition to estimating Bayesian estimators under Scale invariant squared error loss function assuming informative prior represented by Gamma distribution and non-informative prior by using Jefferys prior. Using Monte Carlo simulation method, these estimators of the shape parameter and R(t), have been compared based on mean squared errors and integrated mean squared, respectively

This study has been developed axes of the search, including: Search (deliberative) language and idiomatically, and Description Language (b social phenomenon), and the definition of the theory of (acts of speech), and discussed the problem of the conflict between tradition and innovation, as defined objectively have a target aimed at reviving the deliberative thought when Arab scholars , and the balance between the actual done Arab and Western rhetoric, but Meet in intellectual necessity, a sober reading that preserve the Arab language prestige, and its position in the light of the growing tongue Sciences, as long as we have inherited minds unique, and heritage huge able to consolidate the Arab theory lingual in linguistics.

There is no doubt that the field of education and teaching (in any country and whatever its ruling system varies “d”) is considered one of the most specific and sensitive field, because it is related to the building of human. And as the human is a purpose (aim) and the means in the same time and he is the strategist capital, so he way of his rearing, education, choosing the educator, methods of working and the aims are considered serious matters.

     The educational process has aim determined by the society for him self through its working establishments in this field and these are the official and public establishments. And as he feels that the establishments have failed to achieve its d

Some types of the fungus Aspergillus were isolated from some hospitals in the city of Baghdad (Imam Ali Hospital and Sadr General Hospital). The samples were taken by Transport media at a rate of three replicates of each place isolated from samples from different places within the hospital (waste, baths, the sick beds, corridors and room floors) for the purpose of isolating and diagnosing the fungus on the Czapeck Dox Agar media. It was noticed that the spread rate of fungus Aspergillus was 70% compared to other species that have emerged during the isolation process of the Sabouraud's Dextrose Agar media. The species A.niger (56.25%) was considered the most common type of fungus visible during the isolation process of the Imam Ali Hospit

In the light of what is witnessing in the advertising arena of new ways and methods in delivering advertising message to consumers by finding new outlets to communicate with them especially through social networking sites, which became the first choice of advertising companies in order to spread its goods and services. These companies now are relying gradually on celebrities to appear with their products and goods to drive the audience's  attention towards them. The thesis aims to find out the attitudes of young people towards the the advertisements that show famous celebrities on social networking sites. The researcher used survey method which aims to record, analyze and interpret the phenomenon after collecting the necessa

Targeted Search:

-scale preparation of teaching and professional competencies required for university professor from the perspective of students from different disciplines.

-scale application prepared by the researcher for the students to see how their preference for these competencies to their professors.

-limited Search: Find determined to present the following

-students of both sexes in the University of Baghdad.

2013 -      2012

The present paper is an experimental study to improve the productivity of the conventional solar still. This done by modifying conventional still in a way that the distilled basin is larger than distillation basin, thus providing an increase in the condensation surface and speeding up the condensation process. Moreover, increase in the dimensions of the distilled base helps coupling reflective panels to the distilled base to reflect incident solar radiation to the distillation basin. For this purpose , two solar stills were made, one conventional designand another made according to the proposed design. The two solar stills were tested during the period from February to July 2009 under varying weather conditions of Basra, Iraq (latitude o