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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
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
The effect of aqueous crude extract of ginger on the histology of corpus luteum and the concentration of hormones estrogen and progesterone in pregnant mice
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This study was designed to investigate the effect of aqueous extract of ginger Zingiber officinale Roscoe on the histology of corpus luteum and the concentration of the hormones progesterone and estrogen during the first trimester of pregnancy (0 - 7) days from fertilization. 30 pregnant mice were divided into five experimental groups: control group (administrated with distilled water), and four groups treated at doses (284, 568, 1136,1420 mg / kg), orally administrated , daily with (0.1 ml). Microscopic examination results have shown histopathological changes in corpus luteum included: Pyknosis in some nuclei of granulosa cells, Karyorrhexis, Karyolysis in some granulosa cells, and necrosis in corpus luteum, with additional significant dec

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Publication Date
Thu Nov 29 2018
Journal Name
Iraqi Journal Of Science
Application of the Predictive deconvolution on a seismic line Al-Najaf and Al-Muthanna Governorates in Southern Iraq
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This study deals with the processing  of field seismic data for a seismic line located within the administrative boundaries of Najaf and Muthanna governorates in southern Iraq (7Gn 21) with a length of 54 km. The study was conducted within the Processing Department of the Oil Exploration Company using the Omega  system, which contains a large number of programs that deal with processing, through the use of these programs applied  predictive deconvolution  of both( gap) and (spike). The final section was produced for both types. The gap predictive deconvolution  gave improvement in the shallow reflectors while in deep reflectors it did not give a good improvement, thus giving a good continuity of the reflectors at

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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Research In Social Sciences & Humanities
The effect of the green value chain in reducing environmental failure costs
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The research aims to apply the activities of the green value chain as one of the modern administrative techniques that economic units resort to develop solutions to the pollution problems that occur due to the activity of economic units and their products that may cause damage to the environment as well as the waste of natural resources and to identify the production of environmentally friendly products and reduce the costs of environmental failure of both types Internal and external that may be borne by economic units such as taxes, fines and compensation due to nonobservance of environmental requirements and the preservation of human health and protection of the environment. To achieve the goal of the research, the researchers rel

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Publication Date
Wed Nov 24 2021
Journal Name
Iraqi Journal Of Science
Study the Effect of the Homemade Nitrogen Laser System in Medical Field
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      A high power N2 laser of the three stage-Blumlein circuit designed, which consist two identical electrodes, four capacitors and three spark gaps which designed discharge geometry with minimum inductance. This system gives a maximum energy 18 mJ with a pulse time 6.65 ns and wave length 337.1 nm. The distance between spark gap terminals has large effect on the output energy. The ideal distance were 11 mm between the terminals for the first spark gap and 4 mm between the terminals for the second spark gap, the distance between the terminals of the spark gaps has a significant effect on the resulting energy, where the energy decreases when the distance between the terminals of the first and second s

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Publication Date
Sun May 10 2020
Journal Name
Baghdad Science Journal
Seroprevalence and some Demographic Factors Associated with Toxoplasma gondii Infection among Male Population in Duhok Province/Iraq
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The present study aims to investigate the seroprevalence rate of Toxoplasma gondii infection and its relation to some demographic factors among males in Duhok province/Iraq. A total of 424 random blood samples were collected from the male population of different ages (18-60) years and different social-economic classes. Out of 424 samples examined, 108 (25.47%) were seropositive to the anti- T. gondii antibodies; 88 (20.75%) were found seropositive for IgG, while 20 (4.72%) samples were seropositive for IgM. Regarding occupation, the highest percentage for chronic toxoplasmosis was reported in workers followed by policemen and pensioners at rates of 23.96%, 23.6%, and 23.07%, respectively. The age group 18-30 y

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Antibacterial Effect of Mastic Gum on Aerobic Oral Bacteria
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Objective: To evaluate the antibacterial effect of mastic gum against the most common aerobic oral bacteria and
emphasized on oral streptococci.
Methodology: In this study 10 persons (males and females of 18-60 years old) were randomly assigned to chew
mastic gum (1.5 gm for 45 minutes). Mouth washes were collected before and after gum chewing .The two mouth
washes were diluted (10-1 – 10-6) and cultivated aerobically for 24 hours at 37C0 on BHI agar for total bacterial
count and on MSF agar for counting the oral streptococci.
Results: The results showed that the total bacterial count for staphylococci, Neisseria and oral streptococci on BHI
agar and MSF agar for oral streptococci after mastic chewing were highly r

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Learning Style for distinguished students and their ordinary mates in the secondary stage in accordance to some variables
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The current problem is summarized in what is called the development failing experience
in comprehencing the studying materials , so the students will feel worry of repeating failure
in he future , so he would seek blind keeping on heart for the studying material bond this isbad due to the forgetting in the future , one side of thesis research problem is that there is
many contradictory researches result in relation to the learning styles which impose the
nessicity to find results lessen this contradiction . the importance of the research is
summarized in the importance of the subject under the study , in that the researcher ( as in
her knowledge ) did not find a thesrs tackling the subject of the distinguished students

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Publication Date
Thu Jan 01 2015
Journal Name
Al–bahith Al–a'alami
Cultural alienation of residents outside Iraq
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The world has seen in recent years as a result of rapid changes in the information and communication revolution until his limbs became distant as if a small screen can be controlled at the touch of which resulted in a stunning advance in all areas of life button, these changes were not accompanied by all the positive development, but it has many drawbacks on humans resulted in many of the psychological, social, intellectual and cultural problems.

As it is the cultural alienation of the most important challenges faced by the community in light of the tremendous technological progress and rapid jumps that exceeded all expectations in addition to the economic, social and political changes experienced by the country led to the desire

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The mediating effect of organizational innovation climate on enhancing the relationship between talent development practices and organizational performance
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The current, research, aims, to, verify, the relationship between talent development practices and organizational performance through a mediating role of creative organizational climate at the Institution of Industrial Development and Research- the Iraqi Industry Ministry. The descriptive and analytic approach was adopted as a research design. The research sample was represented by a number of managers and employees who work at the middle management level. The researchers used the questionnaire as the main method for collecting data to achieve the main research objective. It was distributed 162 questionnaires, of which 146 received; and then all of those were used on the final statistical analysis. The sample response-rate rate w

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Publication Date
Mon Oct 30 2023
Journal Name
Iraqi Journal Of Science
Response of Two Rosa sp. to Light Quality in Vitro.
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     In this study, dark and various light qualities (white, red, green, and blue) were applied to evaluate their effects on growth characteristics, chemical content, and callus characteristics of Rosa damascene Mill. and Rosa hybirda L.

   Explant (single-node and shoot tips) cultured on MS media supplemented with sucrose, agar, and plant growth regulators ( Kin 0.5 mg/l and IBA 1 mg/l for whole plant formation experiment or 1 mg/l kin with 0.5 mg/l IBA for callus experiment), incubated in a growth chamber.

   The results of the whole plant formation experiment showed variation in growth characteristics in two types of Rosa, Green and white light caused the height ratio of shoot growth compared wi

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