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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 Jun 05 2016
Journal Name
Baghdad Science Journal
Population Density and Susceptibility of Some Varieties of Potato to Infested by Aphid and Thrips on Spring Plantation in the Middle of Iraq
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Aphid Aphis spp (Hemiptera:Aphididae) and Thrips Thrips spp (Thysanoptera: Thripidae) an economically important pests on several crops in the world and Iraq, that transfer many viruses diseases to it. Field studies were conducted to assessment the population density of these insects and susceptibility of six varieties (Barin, Revera, Divela, Rudlph, Alazata and Pleny) to infestation during 2013 spring season. The results were showed that all Potato varieties were infested by Aphis and Thrips on spring plantation but with different percentage. The Divela variety was higher percentage of infestation and high population density of aphid which averaged 1.47 insect/ leaf while in Alazata was the lower population density which averaged 1.02 in

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Publication Date
Tue Feb 25 2025
Journal Name
University Of Anbar Sport And Physical Education Science Journal
The study of comparing the cognitive teaching method effect ( total and analytic ) in teaching the counter- attack of Epee
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The research's aim is to place two teaching methods ( total and analytical method) and to know which one of them is better than the other in teaching the counter-attack with Epee. The researchers have used the experimental method for being considered suitable to solve the problem of the research. The sample of the research includes third –stage female students of college of physical education and sport sciences / Baghdad University in the subject of fencing, their number amounted 60 female students. It has been used SPSS for processing the results. They have concluded that the two groups of the research and the two methods (( total and analytical) have learnt the counter- attack of the two over mentioned groups. they have recommended to c

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Publication Date
Wed Sep 01 2010
Journal Name
Al-khwarizmi Engineering Journal
The Stress Distribution on the Zygapophyseal Joint of Lumbar Vertebra by ANSYS Program
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Zygapophyseal joints (or facet joints), are a plane synovial joint which located between the articular facet processes of the vertebral arch which is freely guided movable joints. Ten dried vertebrae were used for the lumbar region and taking (L4) as a sample to reveal stress pathways across the joints by using ANSYS program under different loading conditions which used Finite Elements Analysis model. Results obtained from the ANSYS program are important in understanding the boundary conditions for load analysis and the points of stress concentration which explained from the anatomical point of view and linked to muscle and ligament attachments. This model used as a computational tool to joint biomechanics and to prosthetic im

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Publication Date
Mon Apr 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Camel Milk &Urine in Viability of Entamoeba histolytica Growing in Culture Media LEM
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   This study included the isolation of the parasite Entamoeba histolytica from bloody mucoid diarrhea specimens of patients suffering from amoebic dysentery and cultivation of parasite in Locke-egg medium (LEM) to study  the effect of camel's milk and urine on the viability of E . histolytica with different concentrations (1 , 5  and 10 % ). The ability of camel's milk and urine in inhibiting the E . histolytica viability  is examined after  24 and 48 h of incubation The results showed that the activity of camel's milk and urine was  directly proportional  with  the increase  in concentration and incubation period. Since the  highest rate of parasite death reached ( 99.5% and 99.4%

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Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
Quality assurance of the linear accelerator device using Star Track and Perspex
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In this study, the quality assurance of the linear accelerator available at the Baghdad Center for Radiation Therapy and Nuclear Medicine was verified using Star Track and Perspex. The study was established from August to December 2018. This study showed that there was an acceptable variation in the dose output of the linear accelerator. This variation was ±2% and it was within the permissible range according to the recommendations of the manufacturer of the accelerator (Elkta).

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Publication Date
Mon Jan 01 2024
Journal Name
Aip Conference Proceedings
Investigating the quality of open street map roads data inside Baghdad city
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Publication Date
Fri Apr 30 2021
Journal Name
Iraqi Journal Of Science
Microfacies analysis of the Late Maastrichtian- Danian Phosphatic Succession in the H3-Trebeel district, Western Desert of Iraq
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The Late Maastrichtian–Danian phosphatic succession prevails as a deposit to the west of Rutbah region, Western Iraq. This is manifested through the lithostratigraphic sections of boreholes (K.H5\6 and K.H 5\8) drilled previously in the area. The succession is mainly composed of phosphate, shale, porcelanite, oyster and foraminiferal carbonate lithofacies belonging to Digma and Akashat formations. Three facies associations are distinguished during the study: the phosclast planktonic (FA1) that dominates the outer ramp, the phosclast foraminiferal (FA2) that dominates the mid ramp, and the quartz dolomitic phosclast (FA3) present in the inner ramp. These facies’ associations are differentiated into se

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Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
Structural interpretation of 2D seismic reflection data of the Khabour Formation in the Upper West Euphrates, western Iraq
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     The seismic reflection method has a primary role in petroleum exploration. This research is a structural interpretation study of the 2D seismic reflection survey carried out in the Upper West Euphrates (Khan Al-Baghdadi area), which is located in the western part of Iraq, Al-Anbar governorate. The two objectives of this research are to interpret Base Akkas/Top Khabour reflector and to define potential hydrocarbon traps in the surveyed area. Based on the synthetic seismogram of Akk_3 well near the study area, the Akkas/Top Khabour reflector was identified on the seismic section. Also, the Silurian Akkas Hot_shale reflector was identified and followed up, which represents the source and seal rocks of the Paleozoic

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Engineering
Factors Affecting Labor Productivity on Construction in Kurdistan of Iraq: Web Survey
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This study was set out to investigate factors affecting labor productivity on construction in the north of Iraq (Kurdistan) and to rank all the factors based on engineers, contractors, and designer’s opinions. 76 factors were analyzed based on previous literature and a pilot study. Next, by using online Google Form, a questionnaire form was created and sent to people who have experience in the construction industry. Afterward, the questionnaire form was sent to targeted people by email and social media apps. Factors were divided into nine groups “Management, Technical and Technology, Human and Workforce, Leadership, Motivation, Safety, Time, Material and Equipment, and External”. However, 202 respondents participated in this study,

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Investment portfolio risks of the insurance company and their impacts on profitability ratios: An applied research at the national insurance co. for the period 2004-2014
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The research is trying to identify the investment portfolio risks of the insurance company and their impact, on the Profitability ratios of the company, and whether the company's scientific methods followed in the measurement of these risks, and conducted research in the National Insurance Company. by relying on its annual budget as well as the annual reports, The search dealing with these data in theoretical and practical major premise to statistically significant between to investment portfolio risk and financial performance correlation and reach a set of conclusions and recommendations which are the following.                

investments include many ri

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