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The effect of financial reporting quality on the dividend policies of companies listed in the Iraqi Stock Exchange
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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.

 

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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
The Ability of Staphylococcus aureus to Establish Biofilm on Acrylic, Plastic, and Metallic Denture Materials
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       Staphylococcus aureus is a common pathogenic agent due to its ability to cause various types of infections, ranging from mild skin infections to sever systemic diseases. One of the most virulence factors of this bacterium is its ability to from biofilms on solid surfaces by anchoring the planktonic cells and by producing a protective layer of extra polymeric substances. Biofilm formation is controlled through many genes. The most important ones are icaA and icaD. Dentures are prosthetic devices that are made of different materials to replace lost teeth. The aim of this study is to examine the ability of different types of denture materials to support the biofilm formation of S. aureus at p

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Cognitive motivation and its relationship to the concept of self on middle school students (female)
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The preparatory phase since it corresponds to adolescence are the most important stages of life , where the individual 's personality to take shape at this stage and start asking questions about the same , trying to discover the positive and negative traits hehas in order to form distinctive character and also is being he have Love Poll For everything that goes on around him.
And attention to cognitive motivation is important for students because the student who owns a motive cognitively looking for self - knowledge with conviction, and learning then be meaningful and lasts long. The motive of knowledge are common in which cognitive components does not mean exclusive knowledge on academic books and research in the narrow borders but a

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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Laboratory Study on the Susceptibility of Locally Bread Wheat Cultivars to Infestation by Green Bug
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Five bread wheat cultivars was selected namely, IPA99, Tamouz 2, Rasheed, Abu-ghraib And Iraq, were selected for susceptibility to green bug, Schizaphis graminum R.(Aphididae: Homoptera) infestation. Experiments done in under laboratory temperature 20±2C˚, humidity 65±5 % at 12h light. Results have indicated that IPA99 was highly preferred by in S. graminum and no significant of differences with Rasheed and Abu-ghraib, while Iraq and Tamouz2 came second. Although all wheat cultivars were infested by S. graminum except Iraq cultivar which showed some tolerance when exposed to three densities of 5, 10, ap plant during the time of test was 4 weeks. the development time of nymphs were 8, 8, 9, 9.3and 8.3 days for cultivars IPA99, Tamoz2,

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Publication Date
Sun Mar 04 2018
Journal Name
Iraqi Journal Of Science
Improving Detection Rate of the Network Intrusion Detection System Based on Wrapper Feature Selection Approach
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Regarding the security of computer systems, the intrusion detection systems (IDSs) are essential components for the detection of attacks at the early stage. They monitor and analyze network traffics, looking for abnormal behaviors or attack signatures to detect intrusions in real time. A major drawback of the IDS is their inability to provide adequate sensitivity and accuracy, coupled with their failure in processing enormous data. The issue of classification time is greatly reduced with the IDS through feature selection. In this paper, a new feature selection algorithm based on Firefly Algorithm (FA) is proposed. In addition, the naïve bayesian classifier is used to discriminate attack behaviour from normal behaviour in the network tra

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Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Study on the Prevalence of Intestinal Parasites Among Children Attending Al-Daura Health Centre-Baghdad
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Abstract The present study on the prevalence of intestinal parasitic infection from July 2003 to July 2004 ,was conducted among children aged(less than 5 -14 )years attending AL-Daura Health Centre in Baghdad City .(350) specimen were choosen randomly and examined, 160(45.7%) of these were infected , 140 (87.5%) harboured one parasite while 20 (12.5%) harboured more than one parasite.190 (54.3%) were non infected with any of intestinal parasite . It was observed that the most common intestinal protozoa among children is Giardia lamblia, followed by Entamoeba histolytica and Blastocystis hominis with pre

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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Computer Simulation for the Effects of Optical Aberrations on Solar Images Using Karhunen-Loeve polynomials
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     Numerical simulations were carried out to evaluate the effects of different aberrations modes on the performance of optical system, when observing and imaging the solar surface. Karhunen-Loeve aberrations modes were simulated as a wave front error in the aperture function of the optical system. To identify and apply the appropriate rectification that removes or reduces various types of aberration, their attribute must be firstly determined and quantitatively described. Wave aberration function is well suitable for this purpose because it fully characterizes the progressive effect of the optical system on the wave front passing through the aperture. The Karhunen-Loeve polynomials for circular aperture were used to

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of Engineering
The Design and Simulation of a Novel Optical Adder Depending on Optical Tri-state Gates
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Essential approaches involving photons are among the most common uses of parallel optical computation due to their recent invention, ease of production, and low cost. As a result, most researchers have concentrated their efforts on it. The Basic Arithmetic Unit BAU is built using a three-step approach that uses optical gates with three states to configure the circuitry for addition, subtraction, and multiplication. This is a new optical computing method based on the usage of a radix of (2): a binary number with a signed-digit (BSD) system that includes the numbers -1, 0, and 1. Light with horizontal polarization (LHP) (↔), light with no intensity (LNI) (⥀), and light with vertical polarization (LVP) (↨) is represen

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Publication Date
Tue Nov 01 2022
Journal Name
Bulletin Of National Institute Of Health Sciences
Using of Propolis on the treated rats induced with Polysystic ovarian syndrome by Litrozol drug
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Publication Date
Wed Nov 24 2021
Journal Name
Iraqi Journal Of Science
Classification of soil infiltration rate depending on the Hydrological soil group map South East Iraq
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The study area is located in the East of Missan governorate, southeast of Iraq between (32°'29.52" – 32°37'30") latitude and (46°46'21.16" – 47°58'53.52")longitude. It encompasses an area of (1858 ) with elevation ranges from 8 to 165m. Soil is a natural body that exists as part of the pedosphere and which performs four important functions. It is a medium for plant growth and a means of water storage, supply and purification. The spatial mapping of soil usually involves delineating soil types that have identifiable characteristics. The delineation is based on many factors such as geomorphologic origin and conditions under which the soil is formed. Hydrologic soil group (HSG) refers to the classification of soils based on their ru

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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
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       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

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