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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 Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFECT OF ADDING TWO (Curcuma longa) LEVELS OF CURCUMA ON SOME PRODUCTIVE AND PHYSIOLOGICAL CHARACTERISTICS FOR QUAIL JAPANESE.: EFFECT OF ADDING TWO (Curcuma longa) LEVELS OF CURCUMA ON SOME PRODUCTIVE AND PHYSIOLOGICAL CHARACTERISTICS FOR QUAIL JAPANESE.
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A study carried out in quail’s field owned by the Department of Animal production/ Collage of Agriculture / Tikrit University. For the period 14/ 5/ 2016 to 4/ 6/ 2016 in order to study the effect of adding Curcuma longa - to the diet of quails - on some productive and physiological characteristics of the Japanese quail birds bred for meat production. Using (48) quail birds which are two weeks old provided by Department of Agricultural Research. The birds were divided randomly after weighing them into three treatments; four replicate treatments for (4 bird/ replicate). The treatments as follows: (T1) control group (fed diet without any supplement), second (T2) and third (T3) groups were fed diet supplemental 4.5 and 9g Curcuma powder /

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Publication Date
Sun Jan 31 2021
Journal Name
International Journal Of Advanced Research
STUDY THE EFFECT OF COATING USING NANOPARTICLES ON THE CORROSION OF ALUMINUM ALLOY IN DIFFERENT SOLUTIONS
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Corrosion resistance of metals is one of the most important topics for researchers. In this work, epoxy-TiO2 nanocomposite has been developed for protection of 6061AL alloy. The dip-coating technique used to deposit the coating on 6061 Al alloy substrate. Different concentrations of TiO2 NPs (1,3,5 )Wt% have been used to study the corrosion behavior in 3.5% NaCl medium. Also, 200,150 and 100 mm/min dipping speeds have been employed for 1%wt TiO2 to show their effects on coating layer and corrosion rate. Characterization of coated surfaces were investigated by AFM, FESEM andEDS,while theelectrochemical measurementswas using to evaluate protective nature of the coating. The results have shown that the corrosion rate has decreased with

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Publication Date
Sat Feb 27 2021
Journal Name
Journal Of Engineering
Using Geographic Information Systems (GIS) Program and Water Quality Index (WQI) to Assess and Manage Groundwater Quality in the City of Baghdad
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Groundwater is an essential source because of its high quality and continuous availability characterize this water resource. Therefore, the study of groundwater has required more attention. The present study aims to assess and manage groundwater quality's suitability for various purposes through the Geographical Information System GIS and the Water Quality Index WQI. The study area is located in the city of Baghdad in central Iraq, with an approximate area of ​​900 , data were collected from the relevant official departments representing the locations of 97 wells of groundwater in the study area for the year 2019, as it included physicochemical parameters such as  pH, EC, TDS, Na, K, Mg, Ca, Cl,  , and &nbs

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of long-term investment on bank profitability : an applied research on a sample of Iraqi banks
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Abstract

                The aim of the research is to demonstrate the impact of long-term investment on profitability, and in order to achieve this goal, long-term investment was chosen, represented by (the ratio of long-term investments to total investments, the ratio of long-term investment to the total (deposits) as independent variables, and studying its impact on the dependent variable, which is profitability as measured by the rate of return on investments, the rate of return on equity. In order to reach the results, the inductive approach and the analytical descriptive approach were used, and the research found a significant impac

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Publication Date
Tue Feb 09 2021
Journal Name
Palarch’s Journal Of Archaeology Of Egypt/egyptology
The effect of Five-Finger strategy on the holistic thinking of chemistry student in the second intermediate grade
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The objective of the research is to identify the effect of the five-finger strategy on the holistic thinking of chemistry students in the second intermediate grade, where the sample consisted of 60 female students in a second classfrom one of the intermediate schools in Baghdad city, divided into two groups: control and experimental. The experimental design was based on the partial control; the scientific course was defined in the third and fourth chapters of the science book of the second intermediate grade.The two research tools were prepared: the attainment test with the scientific course and the holistic thinking scale paragraph (36) of multiple-choice pre- and posttest. The results showed a statistically significant difference between

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Publication Date
Thu Feb 17 2022
Journal Name
Teikyo Medical Journal
Study the Effect of different doses of Rapamycin on the liver development in the Swiss Albino Mice Embryos
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The current study, which extended from February 2020 to June 2021 at the University of Thi- Qar\ College of Education for Pure Sciences, aimed to follow the changes in external morphological features at different Embryonic Developmental stages in pregnant mice treated with different doses of Rapamycin (Rapa). Use In this study, 32 pregnant mice were divided randomly into four groups, each of which had eight pregnant mice. Each group received different dose of Rapa via intraperitoneally injection at different gestation days until the end of the specified periods, whereas the control group received a DMSO. Mice were administered under the same circumstances and dosages were determined based on body weight, as specified in pharmaceutical const

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Publication Date
Wed Jun 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of the Forming Conditions in the Production of Gamma Alumina Catalyst Support on the Crushing Strength Property
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An investigation was conducted for the determination of the effects of the forming conditions in the production of Gamma Alumina catalyst support on the crushing strength property. Eight variables were studied , they are ;binder content which is the sodium silicate , Solvent content which is the water, speed of mixing , time of mixing, drying temperature , drying time , calcinations temperature and the calcinations time
Design of the experiments was made by using the response Surface method in Minitab 15 software which supply us 90 experiments .
The results of this investigation show that the crushing strength for the dried Gamma alumina extrudate was affected by the drying temperature and the drying time only and there is no inter

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The impact of the strategic foresight capabilities in green creativity An exploratory study for the State Company for Food Products
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The current research variables have received increasing attention in the recent period because they are one of the important issues affecting the future of organizations, as a result of the speed of environmental variables that have greatly affected organizations and for the purpose of explaining the relationships and links between research variables, as this research presents a test "the type and direction of the relationship between strategic foresight capabilities As an independent variable and green creativity "as a respondent variable. A set of questions has arisen about the basic research problem, including what is the nature and level of interest in the research variables (strategic foresight capabilities an

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Publication Date
Sat Feb 27 2021
Journal Name
Journal Of Engineering
Environmental benefits through Storage, Exchange of thermal energy in smart city
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The aim of this study is to look at  the potential of a  local sustainable energy network in  a pre-existing context to develop a novel design beneficial to the environment. Nowadays, the concept of smart cities is still in the developmental phase/stage   andwe are currently residing in a transitional period, therefore it is very important to discover new solutions that show direct benefits the people may get from  transforming their city from a traditional to a smart city. Using experience and knowledge of successful projects in various European and non-European smart cities, this study attempts to demonstrate the practical potential of gradually moving existing cities to t

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Iraqi stock market structure analysis based on minimum spanning tree
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tock markets changed up and down during time. Some companies’ affect others due to dependency on each other . In this work, the network model of the stock market is discribed as a complete weighted graph. This paper aims to investigate the Iraqi stock markets using graph theory tools. The vertices of this graph correspond to the Iraqi markets companies, and the weights of the edges are set ulrametric distance of minimum spanning tree.

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