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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
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
The Impact of the Selective Model on the Acquisition of Kurdish Grammar Concepts among Female Students in the Eighth Grade
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This research aims to identify the impact of the selective model in acquiring the concepts of Kurdish grammar among female students in the eighth grade, and to achieve the goal of research, the researcher selected the experimental design with partial control  and dimensional testing; the sample includes basic schools in the Chim district of Chamal/ Sulaymaniyah and randomly selected the basic school (Maha Bad) to be the field of application of the experiment and the random drawing method was chosen: two out of three sections and the number of students of the two sections is (75) students; section (C) represents the experimental group that studied the rules according to the selective model and its number is (37) students, while secti

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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
Typical Effect of Flower and Coscroff on Expressive the Development of Lateral Thinking among the Literary Fifth Grade Students
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Abstract

The current research aims to identify the typical effect of Flower and Coscroft on expressive performance and the development of lateral thinking among literary fifth-grade students. To achieve the research objective, the researcher chose a sample of (90) female students from the fifth literary grade, with two experimental groups and a control group. The research groups are of six subjects. The research found that the two experimental groups have more expressive performance than the control group. Students of the first experimental group outperformed the students of the second experimental group in expressive performance and lateral thinking tests. In light of the findings of the research, the researcher

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Publication Date
Tue Jul 14 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of ER: YAG laser on enamel resistance to caries during orthodontic treatment: An in vitro study
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Background: One common undesirable side effect of orthodontic treatment with fixed appliances is the development of incipient caries lesions around brackets, particularly in patients with poor oral hygiene. Different methods have been used to prevent demineralization; the recent effort to improve the resistance against the demineralization is by the application of lasers. Materials and method: Thirty human premolars extracted for orthodontic purposes were used to test the effect of two energy level of ER-YAG laser on enamel resistance to demineralization. The brackets were bonded on the teeth and all the labial surface excluding 2 mm area gingival to the brackets were painted with acid resistance varnish. Three groups were generated. The fi

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Publication Date
Wed Feb 01 2023
Journal Name
Archives Of Razi Institute
The Effect of Active Compounds and Trace Elements Extracted from Artemisia Fruit on Some Liver Enzymes in Humans
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Artemisia is a perennial wild shrub with large branches and compound leaves. Artemisia contains about 400 types, and its medical importance is due to the presence of many active substances and compounds such as volatile oils, alkaloids and flavonoids, glycosides, saponins, tannins, and coumarins. This study was designed to study the effect of the aqueous extract of the fruit of the Artemisia plant on the organs of the body, as well as to know its ability to activate the hepatic enzyme alanine transaminase (ALT/GPT). The fruit of this shrub was extracted using the measurement technique gas chromatography-mass spectrometry (GC/MASS) and organic solvent hexane and ethyl acetate in one to one ratio. It contained 21 compounds, a high percentage

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Publication Date
Mon Apr 01 2024
Journal Name
Latin American Journal Of Pharmacy
The protective effect of iraqi Juniperus oxycedrus plant on acute kidney injury induced by lipopolysaccharide in mice model
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Inflammatory control is essential to diminish injury and make renal injury treatment simpler. Proposed therapeutics have primarily targeted pro-inflammatory variables. Juniperus oxycedrus was frequently used to treat a variety of infectious disorders, hyperglycemia, obesity, TB, bronchitis, inflammation, and pneumonia. Juniperus oxycedrus twigs and leaves were defatted with n-hexane using Soxhlet apparatus then the residue of plant material dried and re-extracted sequentially by two different solvents Ethylacetate and methanol. The pro-inflammatory markers IL-1 and iNOS, as well as the potential kidney biomarker KIM-1, TNF-α, and transcription factor NF-KB were measured using the RealTime Quantitative qPCR method. The results showed that J

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Publication Date
Sat May 01 2021
Journal Name
Key Engineering Materials
Effect of Cold Plasma on the Levels Mineral Blood Components <i>In Vivo</i>
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This study illustrates effect of cold plasma CAP on the mineral blood components in vivo. the mineral blood component (Ca, Na, Cl, K and Fe) are used. Floating Electrode-Dielectric Barrier Discharge (FE-DBD) system of probe diameter 4cm is used for this purpose, and variable voltage (0-20) kV and variable frequency (0-30) kHz, the output power was ranged from (10 - 70) W. the effect of cold atmospheric plasma on mineral blood is studied with different exposure durations (30,45,60) sec. As the plasma exposure duration increases, the calcium, potassium and iron components in the blood increased, while The sodium and chlorine elements decreased. These results give an indication of the cold plasma receptor to be used to treat many disea

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Publication Date
Mon Dec 03 2018
Journal Name
Journal Of Engineering
The Effect of Urban Land Use Changing on Green Area Neighborhoods No. 336 & 338 in Baghdad – Case Study
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The role of the green areas lies in being one of the systems that plays the vital role in achieving the environmental dimension besides the socio-cultural body and the economic dimension in the hidden value of ecosystem services. However, many developing countries are characterized by a state of low community environmental awareness, which coincides with the basic need for land for housing and other uses, to take precedence over nature protection strategies. In the absence of clear planning and long-term planning strategies, all this led to abuses and violations of urban land use. In Iraq, the situation became more apparent due to the political, security and social conditions that followed the year 2003. Hence, the resea

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Publication Date
Tue Sep 01 2015
Journal Name
Journal Of Engineering
Study Effect of Central Rectangular Perforation on the Natural Convection Heat Transfer in an Inclined Heated Flat Plate
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Anumerical solutions is presented to investigate the effect of inclination angle (θ) , perforation ratio (m) and wall temperature of the plate (Tw) on the heat transfer in natural convection from isothermal square flat plate up surface heated (with and without concentrated hole). The flat plate with dimensions of (128 mm) length × (64 mm) width has been used five with square models of the flat plate that gave a rectangular perforation of (m=0.03, 0.06, 0.13, 0.25, 0.5). The values of angle of inclination were (0o, 15o 30o 45o 60o) from horizontal position and the values of wall temperature (50oC, 60 oC, 70 oC, 90 oC, 100o<

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Plastic, Reconstructive &amp; Aesthetic Surgery
The effect of facial expression on facial symmetry in surgically managed unilateral cleft lip and palate patients (UCLP)
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Publication Date
Mon Jun 30 2025
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Investigation of Discrete Heating Gap Size Effect on the Heat Transfer Performance in a Two Parallel Plates Channel
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Heat transfer performance of two horizontal parallel plates subjected to discrete heating from the upper plate is studied and analyzed under the condition of different gap size between the heating elements with water as the working fluid. The investigation includes the variation of Reynolds number and the heat flux along with the position of the heating elements to discover the effect of different boundary conditions on the gap size variation. Results show that gap size between the heating elements has a crucial impact on the heat transfer process inside the channel, when the gap size increased a remarkable enhancement is achieved. This result is also confirmed with the investigated range of Reynolds number and the heating value. Results al

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