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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
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Comparison some of methods wavelet estimation for non parametric regression function with missing response variable at random
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Abstract

 The problem of missing data represents a major obstacle before researchers in the process of data analysis in different fields since , this problem is a recurrent one in all fields of study including social , medical , astronomical and clinical experiments .

The presence of such a problem within the data to be studied may influence negatively on the analysis and it may lead to misleading conclusions , together with the fact that these conclusions that result from a great bias caused by that problem in spite of the efficiency of wavelet methods but they are also affected by the missing of data , in addition to the impact of the problem of miss of accuracy estimation

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Publication Date
Sat Dec 02 2023
Journal Name
Journal Of Engineering
Performance Assessment of Pile Models Chemically Grouted by Low-Pressure Injection Laboratory Device for Improving Loose Sand
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The complexity and partially defined nature of jet grouting make it hard to predict the performance of grouted piles. So the trials of cement injection at a location with similar soil properties as the erecting site are necessary to assess the performance of the grouted piles. Nevertheless, instead of executing trial-injected piles at the pilot site, which wastes money, time, and effort, the laboratory cement injection devices are essential alternatives for evaluating soil injection ability. This study assesses the performance of a low-pressure laboratory grouting device by improving loose sandy soil injected using binders formed of Silica Fume (SF) as a chemical admixture (10% of Ordinary Portland Cement OPC mass) to di

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Publication Date
Sun Apr 26 2020
Journal Name
Iraqi Journal Of Science
Synthesis and characterization of silver oxide nanoparticles prepared by chemical bath deposition for NH3 gas sensing applications
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Nano-silver oxide thin films with high sensitivity for NH3 gas were deposited on glass substrates by the chemical bath deposition technique. The preparations were made under different values of pH and deposition time at 70áµ’ C, using silver nitrate AgNO3 and triethanolamine. XRD analysis showed that all thin films were
polycrystalline with several peaks of silver oxides such as Ag2O, AgO and Ag3O4, with an average crystallite size that ranged between 31.7 nm and 45.8 nm, depending on the deposition parameters. Atomic force microscope (AFM) technique illustrated that the films were homogenous with different surface roughness and the
grain size ranged between 55.69 nm and 86.23 nm. The UV-Vis spectrophotometer showed that the op

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Publication Date
Thu Jan 01 2009
Journal Name
Ibn Al- Haitham J. Fo R Pure & Appl. Sci
Multiple Mixing Ratios of Gamma Rays Erγ)nEr(n, From 168 168 Reaction  Using a2 – Ratio Method
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The -mixing of  - transition in Er 168 populated in Er)n,n(Er 168168  reaction is calculated in the present work by using a2- ratio method. This method has used in previou studies [4, 5, 6, 7] in case that the second transition is pure or for that transition which can be considered as pure only, but in one work we applied this method for two cases, in the first one for pure transition and in the 2nd one for non pure transitions. We take into accunt the experimental a2- coefficient for p revious works and -values for one transition only [1]. The results obtained are, in general, in agood agreement within associated errors, with those reported previously [1], the discrepancies that occur are due to inaccuracies existing

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Antibiotic Resistance of Staphylococcus Sp. Isolated from Air, Surface, Food and Clinical samples Collected from Baghdad Hospital
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Staphylococcus Sp.is the most common type of bacteria found in contamination place, we design this
study to compare the contamination accident between two hospitals in Baghdad.One of them isthe Burns
Specialist Hospital in the Medical CityinRusafa and another one is Al-Karama Hospital in Karkh. The
samples were collected fromOperativeWard No1 (OW1), Operative Ward No2 (OW2), Consulting Pharmacy
(CP), Emergency Room (ER), Reception Room (RR), Women's Ward (WW) and Men's Ward (MW).The
samples were taken from inside each clinical unit, surfaces, food, and air. The results showed that the
number of samples containing Staphylococcus sp. bacteria is 81, including 45 belonging to Al-Karama Burns
Ward Ho

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Publication Date
Wed Jan 01 2020
Journal Name
Biochemical & Cellular Archives
ECO-FRIENDLY SYNTHESIS OF MAGNESIUM OXIDE NANOPARTICLES USING FICUS BENGHALENSIS LEAF EXTRACT AND ITS ANTI-LEISHMANIASIS ACTIVITY
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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Potential Application of Natural and Modified Orange Peel as an Eco‒friendly Adsorbent for Methylene Blue Dye
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In this paper, the adsorption behavior of Methylene blue dye by orange peels, which was chemically modified with sodium hydroxide, has been investigated. Physical and chemical properties of both sorbents under study were determined using Fourier Transform Infrared Spectrophotometer (FTIR), Scanning Electron Microscope (SEM), Atomic Force Microscope (AFM) and Brunauer, Emmett and Teller (BET) specific surface-area measurement techniques. Effect of the solution‒pH, adsorbent dose, adsorption time, temperature and initial methylene blue concentration were studied in batch experiments. The experimental data were fitted into the following kinetic models: pseudo-first order, pseudo-second order, and the intraparticle diffusion model. It was

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Synthesis of Over-Based Magnesium Stearate Using Magnesium Oxide Nanoparticles and Evaluation as Multifunction Lubricating Oil Additives
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     The use of multifunction additives in the lubricant sector has attracted great interest due to their ability to simultaneously improve and add multiple functions. This work describes the preparation and evaluation of over-based magnesium stearate detergent as a multifunction additive by the reaction of stearic acid with carbon dioxide gas in the presence of magnesium oxide nanoparticles and ammonia. The prepared over-based magnesium stearate was evaluated as a multifunction additive through blending it in various concentrations of 1-5 wt/wt% with sixty stock lubricating oils. The American Society for Testing and Materials (ASTM) and the Institute of Petroleum (IP) were used to determine the total base number (TBN), viscosity ind

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
An induction of Undecylprodigiosin Production from Streptomyces coelicolor by Elicitation with Microbial Cells Using Solid State Fermentation
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Red pigmented undecylprodigiosin produced by Streptomyces coelicolor (A3)2 is a
promising drug owing to its characteristics of antibacterial, antifungal,
immunosuppressive and anticancer activities. The culture of S. coelicolor in liquid
medium produces mainly the blue pigmented actinorhodin and only low quantities of
undecylprodigiosin. From an industrial point of view, it is necessary to find a strategy to
improve undecylprodigiosin production. The present study provides evidence that
cultivation of S. coelicolor on solid substrate resulted in a reversal in this pattern of
antibiotic production as the production of undecylprodigiosin was significantly increased
and actinorhodin was completely suppressed. Four di

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Publication Date
Fri Aug 01 2008
Journal Name
2008 First International Conference On The Applications Of Digital Information And Web Technologies (icadiwt)
Hybrid canonical genetic algorithm and steepest descent algorithm for optimizing likelihood estimators of ARMA (1, 1) model
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This paper presents a hybrid genetic algorithm (hGA) for optimizing the maximum likelihood function ln(L(phi(1),theta(1)))of the mixed model ARMA(1,1). The presented hybrid genetic algorithm (hGA) couples two processes: the canonical genetic algorithm (cGA) composed of three main steps: selection, local recombination and mutation, with the local search algorithm represent by steepest descent algorithm (sDA) which is defined by three basic parameters: frequency, probability, and number of local search iterations. The experimental design is based on simulating the cGA, hGA, and sDA algorithms with different values of model parameters, and sample size(n). The study contains comparison among these algorithms depending on MSE value. One can conc

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