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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
Sat Jan 30 2021
Journal Name
Gsc Biological And Pharmaceutical Sciences
Revision of some species of the genus Cryptosporidium (Tyzzer, 1907) (Eucoccidiorida, cryptosporidiidae) in cattle in Iraq
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Cryptosporidium is a protozoan parasite of medical and veterinary significance that causes gastroenteritis in a number of vertebrate hosts. Several studies have recorded different degrees of pathogenicity and virulence among Cryptosporidium species and isolates of the same species as well as evidence of variation in host susceptibility to infection. Nevertheless, important progress has been made in determining Cryptosporidium's putative virulence factors. Since the publication of C parvum and C. Hominis this development has been accelerated genomes, identified by a range of immunological and molecular techniques with the characterization of over 25 putative virulence factors, which are proposed to be involved in aspects of host-pat

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Publication Date
Tue Jan 31 2017
Journal Name
Journal Of Engineering
The Effect of The Utilitarian Need For the High Water Tanks Towers to Sustain Life in the City
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      The service system has become a necessity of life in modern cities to be the most basic necessities of modern humans, they constitute a major base, which is based on the sustainability of life in the city and a standard measured through the degree of well-being and progress of civilized peoples and their interaction with the surrounding environment, making the services sector as a need not be an option, whenever the cities widened in population and space whenever provision of services and upgrading the quality and quantity more pressing, which made the subject of the services takes the biggest area of the trends and thinking of urban planners and those who in charge of drawing the cities policies. Consideri

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Publication Date
Thu Mar 30 2023
Journal Name
College Of Islamic Sciences
The effect of readings on the multiplicity of explanatory significance of a single Qur’anic word, a study through the interpretation of Ibn Attia al-Andalusi
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The study aimed to clarify the meanings learned and inferred from reading books، letters and messages in Surat Al-Qur’an. The inductive method، the analytical method، and the deductive method، One of the most prominent results of the research: that the multiplicity of Qur’anic readings produces a variety and expansion in the meaning that has a clear impact on the interpretation by clarifying the meaning of the verse.

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Publication Date
Mon Oct 19 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
The effect of using the interactive video accompanying the static training in learning some basic skills of a model school in squash
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Lately great interests have emerged to find educational alternatives to teach and improve motor skills according to modern educational methods that take into account individual differences and speed in learning for the learner through individual learning that the learner adopts by teaching himself by passing through various educational situations to acquire skills and information in the way he is The learner is the focus of the educational process and among these alternatives the interactive video, the researchers noted through the educational training units at the Model Squash School of the Central Union, and that most of the methods and methods used in learning basic skills take a lot of time in the educational program and do not involve

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Publication Date
Sun Jan 01 2023
Journal Name
Ssrn Electronic Journal
Quality Control of Steel in Steel Iron Product Factory System
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The steel industry sector is witnessing an obvious growth in most worldwide nations and gulf countries. We wish that Iraq would be one of these superiors that go on along field to develop the construction industry in Iraq. Hence we need to notify that the government attention should be equivalent to the importance of steel industry and other industries would depend on this one, it should be presented the full support to the general sector, which is represented by ministry of industry and its institutions throughout the suitable legislation and facilities for the private companies are already into that, and they might record progress in this field. this study aims to use scrap steel as raw materials in manufacturing iron steel such war remai

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Publication Date
Fri Nov 01 2013
Journal Name
2013 International Conference On Research And Innovation In Information Systems (icriis)
A review of e-service quality dimensions in user satisfaction
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Publication Date
Thu Feb 20 2025
Journal Name
Al–bahith Al–a'alami
Satellite TV sites among the Iraqi public's sources about the demonstrations Field study in Baghdad 2020
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This research is based on the idea of showing the extent to which the public relies on satellite channels as sources for news of the demonstrations in Iraq .This was the essence of the problem for which the researcher set several goals, including knowing the public’s confidence in the news of these satellite channels and comparing them with others. The researcher chose an available intended sample of (117) respondents in Baghdad - Karkh and Rusafa by adopting the survey method and applying a questionnaire form and the theory of media dependence for the period from 15/11/2019 to 1/1/2021 . By using statistical methods, the researcher reached many results, the most important of which are: Satellite channels are a source for 79% of the pu

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
The Influence of Magnetohydrodynamic Flow and Slip Condition on Generalized Burgers’ Fluid with Fractional Derivative
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This paper investigates the effect of magnetohydrodynamic (MHD) of an incompressible generalized burgers’ fluid including a gradient constant pressure and an exponentially accelerate plate where no slip hypothesis between the burgers’ fluid and an exponential plate is no longer valid. The constitutive relationship can establish of the fluid model process by fractional calculus, by using Laplace and Finite Fourier sine transforms. We obtain a solution for shear stress and velocity distribution. Furthermore, 3D figures are drawn to exhibit the effect of magneto hydrodynamic and different parameters for the velocity distribution.

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Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
parasites of the house fly Musca domestica L. (Distera , Muscidae) in Iraq
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Eleven species of parasitic insects were recovered from puparia of house fly Musca domestica L. developing in animal dung in Baghdad during 1985-1987. Of the parasites obtained, representatives were found in five families of Hymenoptera and one family of Coleoptera. The most prevalent parasites were Spalangia cameroni Perkins, S. nigroaenea Curtis and S. endius Walk. Average parasitism for the two year was 11.30 %, the highest number of parasitism occurred in May and October.

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Depositional Setting of the Jeribe Formation in Selected Subsurface Sections, Northern Iraq
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      The current research studies the depositional setting of the Jeribe Formation in the south Mosul area of northern Iraq, which is tectonically located in the Low Folded Zone characterized by the deposition of limestone and marly limestone of the Jeribe Formation during the Middle Miocene. Petrography has provided a diversity of fauna such as benthonic foraminifera (Miliolid, Peneroplis sp., Dendritina sp. and Borelis melo curdica) in addition to Red Algae and Mollusca. The Jeribe carbonates were affected by various diagenetic processes such as dolomitization, neomorphism, cementation, anhydritization, compaction and dissolution. Many microfacies have been identified, including lime mudestone, wackestone, packstone and Milioldal

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