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The Effect of Dividend Policy on Earnings Quality in The Companies listed in Iraq Stock Exchange
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The dividends is one of difficult and important decisions taken by the administration in the economic units, because this decision has a direct impact on the investor and economic unit, so the main objective of any investor is achieve earnings, as well as information borne by dividends about the earnings quality of the economic unit and the level and efficiency of management to achieving earnings.

The research aims at explaining the effect of the dividends policy on the earnings quality in the companies listed in the Iraq Stock Exchange. The Miller model was used to measure the earnings quality in the companies listed in the Iraq Stock Exchange by using discretionary accruals short-term, the impact of the dividend policy on the earnings quality in the joint stock companies listed in the Iraq Stock Exchange was measured by organizing a questionnaire was distributed to a sample of employees in the companies. The effect of the variables was shown through the use of statistical models in the form of the smallest squares and linear regression model. After testing the hypotheses, a set of conclusions was reached, was the existence of an acceptable level of earnings quality in the financial statements issued by the companies listed in the Iraq Stock Exchange, as well as a significant relationship between dividends policy and earnings quality in the companies listed in the Iraq Stock Exchange, A number of recommendations were made the need to urge the joint stock companies listed in the Iraq Stock Exchange to follow a of fixed dividends policy, and maintain stable levels of dividends on a regular basis to avoid a negative impact on stock prices in the financial market, as well as the need for the Iraq Stock Exchange to increase the awareness of companies listed in the market the concept of earnings quality, as this concept of special economic benefits to the company itself and the general return to the market as a whole.

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Publication Date
Mon Jun 16 2025
Journal Name
مجلة كلية التربية الاساسية
A MINI-REVIEW ON THE FABRICATION OF EXPANDED GRAPHITE AND ITS METAL OXIDE COMPOSITES FOR THE PHOTODEGRADATION OF DYES
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This mini review provides an overview of methods for manufacturing expanded graphite (EGT) and the use of its composites with metal oxides in the field of photodegradation of dyes. Dyes from textile manufacturing represent a significant environmental pollution problem in waterways worldwide, highlighting the need for environmentally friendly and efficient technologies to remove dyes from industrial and local wastewater. Photodegradation technologies offer a low-cost, sustainable solution with minimal secondary pollution. Carbon-based materials, such as expanded graphite, are advantageous in enhancing catalytic activity. Accordingly, this review will explore the different fabrication techniques of expanded graphite and summarize the recent d

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Publication Date
Sun May 28 2023
Journal Name
Brazilian Journal Of Physics
An Analysis of the Tensor Force and Pairing Correlation on the Disappearance of Nuclear Magicity at N = 28 Region
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The effect of the tensor term in the Skyrme interaction has been estimated in calculating the static and dynamic nuclear properties in sd and fp-shell model spaces nuclei. The nuclear shell gaps have been studied with different Skyrme parameterizations; Skxta and Skxtb with tensor interaction, SkX, SkM, and SLy4 without tensor interaction, and Skxcsb with consideration of the effect of charge symmetry breaking. We have examined the stability of N = 28 for 42Si and 48Ca. The results showed that the disappearance of the magicity occurs in the shell closure of 42Si. Furthermore, excitation energy, quadrupole deformation, neutron separation energy, pairing energy, and density profile have also been calculated. Quadrupole deformation indicates a

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Publication Date
Tue Aug 01 2023
Journal Name
Journal Of Engineering
The Influence of Waste Plastic Fiber on the Characteristics of Light Weight Concrete with Expanded Polystyrene (EPS) as Aggregate
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This research aims to create lightweight concrete mixtures containing waste from local sources, such as expanded polystyrene (EPS) beads and waste plastic fibers (WPFs), all are cheap or free in the Republic of Iraq and without charge. The modern, rigid, and mechanical properties of LWC were investigated, and the results were evaluated. Three mixtures were made, each with different proportions of plastic fibers (0.4%, 0.8%, 1.2%), in addition to a lightweight concrete mixture containing steak fibers (0.4%, 0.8%, 1.2%), in addition to a lightweight concrete mixture. It contains 20% EPS. The study found that the LWC caused by the addition of WPFs reduced the density (lightweight) of the concrete mixtures because EPS tends

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Induction informational, informational use, the behavior of the product and user information.
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Abstract:

This study seeks to shed light on the important processes are linked to the impact of accounting information on the behavior of producer and user of information and are urging informational and informational use. That accounting as a system of accounting information and functions of the delivery of information to decision makers Under behavioral entrance to the formulation of accounting theory should be taken into account Othertlk accounting information in the behavior of the decision maker which requires an explanation of human behavior and predictable.

On the other hand that the accounting information that should be delivered to the decision maker will affect your beha

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
The Biofilm Inhibitory Potential of Compound Produced from Chlamydomonas reinhardtii Against Pathogenic Microorganisms
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Microalgae present much usefulness for antimicrobial research because of its enormous biodiversity and rapid growth rate. From this study results it is reaveled that Chlamydomonas reinhardtii were isolated from a pond of water in the province of Diwaniyah. The culture supernatants were obtained when extracted with methanol solvent. Antimicrobial activity of extracts was tested for pathogens, and the best inhibition zone obtained was against Candida albicans (32mm), S.aureus (15mm), and to E.coli (9mm). While it showed no effect against both S.epidermidis and Klebsiella spp. Biofilm was formed by all tested isolates with differences in its strength formation. The C. reinhardtii

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Publication Date
Sun Dec 31 2023
Journal Name
Sports Culture
The impact of skill exercises incorporated into the combined training method in the development of special physical abilities and Endurance performance tolerance for futsal players
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Abstract Physical requirements are an important priority for the development of football gymnastics coaches because the nature of performance is interconnected and interconnected in terms of the player's duties in the match. In the gameplay situations, the player must perform the skill with strength and speed coupled with accuracy and the reactions of the colleague and competitor alike, which represents the normal reality of the football gymnasium Skilled exercises are one of the most suitable technical side exercises as they are built according to the components of the skill requirements of the game and the nature of its performance, which appear on the gro

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Degree of Difficulties in Learning Mathematics for the Fifth and Sixth Grades from the Teachers' Point of View and Their Suggestions for Addressing Them
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The current study aimed to identify the difficulties faced by the student in mathematics and possible proposals to address these difficulties. The study used a descriptive method also used the questionnaire to collect data and information were applied to a sample of (163) male and female teachers. The results of the study found that the degree of difficulties in learning mathematics for the fifth and sixth grades is high for some paragraphs and intermediate for other paragraphs, included the student's field. The results also revealed that there were no statistically significant differences at the level of significance (α = 0.05) between the responses of the members of the study sample from male and female teachers to the degree of diffi

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Publication Date
Fri Sep 15 2023
Journal Name
Bionatura
A comparison of VCAM-1 and ICAM-1 as atherosclerosis risk factors in patients with systemic lupus erythematosus from Iraq
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All major organs may be impacted by the connective disease systemic lupus erythematosus, a separate risk factor for coronary artery disease (CAD). Adhesion molecules like intercellular adhesion molecules (ICAM) and vascular cell adhesion molecules (VCAM) can detect endothelial damage and dysfunction, which appear to play a crucial role. This study investigated whether people with SLE had elevated subclinical and clinical atherosclerosis risk factors. Traditional CAD risk factors such as smoking, hypertension, and hyperlipidemia cannot entirely explain this elevation. It is thought that immunological dysfunction also increases CAD risk in SLE patients. The study aimed to assess early endothelial changes in SLE Iraqi female patients w

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The counseling needs for classroom teachers specialization in Jerash University from their point of view and its relationship with certain variables
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This study aimed at identifying the counseling needs for classroom teachers specialization in
Jerash university. The sample of the study consisted (112) students. To achieve this goal a
scale with (39) items was built by the researcher, this scale has four domains they are as
follows; family, social, psychological and academic domain. The results of this study showed
that counseling needs obtain the heighest average. As well as, the results of the study revealed
that there were statistical differences in favor of gender and teaching year variable. Finally the
study stated a list of recommendations.

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Publication Date
Mon May 31 2021
Journal Name
Indian Journal Of Ecology
Identification and Antimicrobial Susceptibility Profiles of Salmonella spp. Isolated from Chicken Flocks and their Feed and Water in Karbala, Iraq
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The objective of study was determining the most prevalent Salmonella spp. and their antimicrobial susceptibility in broilers and laying chickens and their feed and drinking water in five chicken farms in Karbala, Iraq over the period from August to October 2020. A total of 289 samples, including 217 cloaca swabs, 46 water and 26 feed samples were collected. Salmonella spp. was identified firstly by routine diagnostic methods, followed by applying the API 20E kit, the Vitek2 system, and serology. There was significant differences in Salmonella prevalence among different types of samples, mainly cloaca swabs reported a high isolation rate (21.7%). In contrast, feed samples were completely free of contamination. The highest rate of isolation w

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