Preferred Language
Articles
/
jeasiq-395
The effect of financial reporting quality on the dividend policies of companies listed in the Iraqi Stock Exchange
...Show More Authors

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 researcher, the most important of them are shown hereunder

  1. Accruals is an important measure in the earning quality approach, hence it enable the management to use the opportunity behavior because it can be manipulated easily.
  2. The dividend maximizes with increasing the financial reporting quality, hence the shareholders are fully aware about the company situation, that make the manipulation very difficult by the management.

Based on the conclusions of present paper the researcher has recommended many of points, the most important of them are shown below:

  1. Its necessity to create a unit in the Iraqi Stock Exchange concerned with measuring the financial reporting for the listed companies, hence it helps to alarm the companies about the risk before occurred.
  2. It is a necessity for the Iraqi Stock Exchange and the company's Board Of Directors (BOD) to give more importance to the dividend, because it effect on retained earnings (it is internal financing source that consider cheaper than the external sources), on the other hand it can affect the market value directly.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
Biochemical Tests as an Indicator for the Effects of Electrical Generator Exhausts on Human Health
...Show More Authors

       Diesel generators are used in various locations throughout Baghdad city, central Iraq, when the public electricity  power is in outage. The main purpose of the current research is to investigate possible changes in certain biochemical parameters in the blood of operators of diesel generators in different locations Baghdad city, at both Rusafa and Karkh sides. The workers were divided according to the number of working years.

       Serum urea, creatinine, alkaline phosphatase (AlP), aspartate aminotransferase (AST), alanine aminotransferase (ALT), albumin, total serum bilirubin (TSB), and glomerular filtration rate (GFR) were analyzed in samples from forty wo

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Journal Of International Society Of Preventive And Community Dentistry
The impact of dental environment stress on dentition status, salivary nitric oxide and flow rate
...Show More Authors

View Publication
Scopus (8)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
The Linguistic and Conceptual Equivalence of Conner’s Revised Scales When Applied on a Sudanese Sample
...Show More Authors

This study investigates the Linguistic and Conceptual equivalence of Conner’s Revised Scales when applied on a Sudanese sample. Sudanese parents and teachers completed behavior-rating scales on a stratified sample of 200 children. These instruments were based on Conner’s parent -48 and teacher-28 questionnaires. Following a reliable translation into Sudanese Arabic the test-retest reliability of the items and the internal consistency of the original Conner’s' revised scales were explored. The associations between scale scores and between parents and teachers scores were also examined. Both instruments displayed good reliability and the original Conners scales had satisfactory internal consistency. The inter-correlation sugg

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 30 2020
Journal Name
Al-kindy College Medical Journal
The Impact of Prophylactic Dexamethasone, Metoclopramide or both on Nausea and Vomiting After Laparoscopic Cholecystectomy
...Show More Authors

Background: Postoperative nausea and vomiting (PONV) are one of the most common complaints following laparoscopic cholecystectomy.

Objective: This study was designed to compare the effects of dexamethasone, metoclopramide, and their combination on preventing PONV in patients undergoing laparoscopic cholecystectomy.

Methods: A total of 135 patients enrolled in the study. American Society of Anesthesiologists (ASA) physical status I and II patients were included in this randomized, double blind, placebo-controlled study. Patients were randomly assigned to group A administered 8mg iv dexamethasone, group B received metoclopramide 10 mg, group C received combination of 8mg de

... Show More
View Publication Preview PDF
Publication Date
Fri Nov 01 2019
Journal Name
International Journal On Interactive Design And Manufacturing (ijidem)
A real-time automated sorting of robotic vision system based on the interactive design approach
...Show More Authors

View Publication
Scopus (30)
Crossref (25)
Scopus Clarivate Crossref
Publication Date
Mon Mar 29 2021
Journal Name
Eureka: Physics And Engineering
INVESTIGATION ON THE AIR-GAS CHARACTERISTICS OF AIR-HYDROGEN MIXER DESIGNED FOR DUAL FUEL – ENGINES
...Show More Authors

High smoke emissions, nitrogen oxide and particulate matter typically produced by diesel engines. Diminishing the exhausted emissions without doing any significant changes in their mechanical configuration is a challenging subject. Thus, adding hydrogen to the traditional fuel would be the best practical choice to ameliorate diesel engines performance and reduce emissions. The air hydrogen mixer is an essential part of converting the diesel engine to work under dual fuel mode (hydrogen-diesel) without any engine modification. In this study, the Air-hydrogen mixer is developed to get a homogenous mixture for hydrogen with air and a stoichiometric air-fuel ratio according to the speed of the engine. The mixer depends on the balance between th

... Show More
View Publication
Scopus (4)
Crossref (2)
Scopus Crossref
Publication Date
Mon May 01 2023
Journal Name
Journal Of Engineering
Evaluation the behavior of Ring Footing on Gypseous Soil Subjected to Eccentric and Inclined Loads
...Show More Authors

An extensive program of laboratory testing was conducted on ring footing rested on gypseous soil brought from the north of Iraq (Salah El-Deen governorate) with a gypsum content of 59%. There are limited researches available, and even fewer have been done experimentally to understand how to ring footings behave; almost all the previous works only concern the behavior of ring footing under vertical loads, Moreover, relatively few studies have examined the impact of eccentric load and inclined load on such footing. In this study, a series of tests, including dry and wet tests, were carried out using a steel container (600×600×600) mm, metal ring footing (100 mm outer diameter and 40 mm inner diameter) was placed in the m

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Dec 09 2018
Journal Name
Baghdad Science Journal
A Comparative Study on the Electrical Characteristics of Generating Plasma by Using Different Target Sources
...Show More Authors

In this research, the electrical characteristics of glow discharge plasma were studied. Glow discharge plasma generated in a home-made DC magnetron sputtering system, and a DC-power supply of high voltage as input to the discharge electrodes were both utilized. The distance between two electrodes is 4cm. The gas used to produce plasma is argon gas which flows inside the chamber at a rate of 40 sccm. The influence of work function for different target materials (gold, copper, and silver), - 5cm in diameter and around 1mm thickness - different working pressures, and different applied voltages on electrical characteristics (discharge current, discharge potential, and Paschen’s curve) were studied. The results showed that the discharge cur

... Show More
View Publication Preview PDF
Scopus (11)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Sun Mar 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
The impact of dental environment stress on caries experience, salivary flow rate and uric acid
...Show More Authors

Background: Several pathologies of the oral cavity have been associated with stress. Dental students need to gain assorted proficiencies as theoretical knowledge, clinical proficiencies, and interpersonal dexterity which is accompanied with high level of stress. Uric acid is the major antioxidant in saliva. The aim of this study is to assess the dental caries experience among dental students with different levels of dental environment stress in relation to physicochemical characteristics of whole unstimulated saliva.

Materials and Methods: the total sample is composed of 300 dental students (73 males, 227 female) aged 22-23 years old, from collage of dentistry / university of Baghdad, from the 4t

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Sat Aug 24 2024
Journal Name
Mathematics
Identification of Time-Wise Thermal Diffusivity, Advection Velocity on the Free-Boundary Inverse Coefficient Problem
...Show More Authors

This paper is concerned with finding solutions to free-boundary inverse coefficient problems. Mathematically, we handle a one-dimensional non-homogeneous heat equation subject to initial and boundary conditions as well as non-localized integral observations of zeroth and first-order heat momentum. The direct problem is solved for the temperature distribution and the non-localized integral measurements using the Crank–Nicolson finite difference method. The inverse problem is solved by simultaneously finding the temperature distribution, the time-dependent free-boundary function indicating the location of the moving interface, and the time-wise thermal diffusivity or advection velocities. We reformulate the inverse problem as a non-

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref