Financial Reporting Quality (FRQ) is one of the important topics in the financial management, it has the impact on the users decisions, it also effect on many other variables i.e dividend, therefore. This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the companies listed on the Iraqi Stock Exchange. It also tries to show the FRQ effects on the dividend policy. The study sample was 13 listed companies in the Iraqi Stock Exchange for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the common stock share of the dividend was used to measure the dividend.

   Many conclusions have been driven by the research

The current paper was designed to find the possible synergic effect of EBV infection with the HPV-16 in Iraqi women suffering from cervical carcinoma. This retrospective study involved paraffinized blocks of two groups. The research included 30 carcinomatous cervical tissues and 15 samples from normal cervical biopsies. After sectioning using positively charged slides, immunohistochemistry (IHC) was performed to detect anti-Epstein Barr Virus LMP1 and Human papillomavirus type 16 primary antibodies. Sixty-three percentage (19 out of 30) of the studies group showed positive overexpression as shown in with a significant association of the expression with cervical cancer with a significant association (p = 0). The co-infection of the EBV and H

The study aims to identify the metamemory and perceptual speed among College students, the correlation between metamemory and perceptual speed among College students, and to which extend does metamemory contribute to perceptual speed among College students. The sample consisted of group of students were selected randomly by the researcher from five-different disciplines at the college of education for pure sciences. To collect study data, the researcher utilized two scales: perceptual speed scale that has translated to Arabic language by (Al-Shraqawi, Al- Shaikh, and Nadia Abed Al-Salam (1993). The second scale is metamemory scale (2002) which has translated to Arabic by Abu Ghazal (2007). The results revealed that college students have

Abstract

The aim of the current research is to identify the effect of the effective reading strategy on the achievement of second-middle students in biology, as well as the imaginative thinking skills of students. The researcher adopted the experimental design with partial control to achieve the goal of the research. The current research community identified the second-middle students in the government schools of the Baghdad Education Directorate / Rusafa I for the academic year (2021-2022 AD). The Safina Intermediate School for Girls was chosen to be the research sample in the form of intentionally, two classes were randomly selected from a total of four classes, one of them is experimental and the other is con

 Background: The normal decline in systolic blood pressure during recovery phase of treadmill exercise dose not occur in most patients with coronary artery disease, in others recovery values systolic blood pressure may even exceed the peak exercise value. Objectives: Treadmill exercise test parameters indicating the presence and extent of coronary artery disease have traditionally included such as exercise duration, blood pressure and ST-segment response to exercise. The three –minute systolic blood pressure ratio is another important indicator of presence and significance of coronary artery disease is useful and obtainable measure that can be applied in all patients who are undergoing stress testing for evaluation of suspected is

To explore the potential for in vitro rapid regeneration of Spanish dagger (Yucca gloriosa 'Variegata'), different concentrations of 6-Benzyladenine (BA), 1-naphthaleneacetic acid (NAA) and combinations of both were evaluated for callus induction initiated on leaf and bud (terminal and axillary buds) explants using Murashige and Skoog (MS) medium. Callus response induction percentage, fresh weight, color and texture of the callus were assessed after 1.5 and 6.0 months in culture. The appropriate medium for callus initiation on leaf explants was MS medium supplemented with 6.0 mg/L NAA. A combination of 0.2 mg/L BA and 1.5 mg/L NAA also exhibited a remarkable callus induction on bud explants. Effect of thidiazuron (TDZ) addition to the cultu

Pots experiment was conducted in the green house of Biology Department, College of Education ( Ibn-AL-Haithum), University of Baghdad , during the growing season of 2005-2006 , to study the effect of five levels of urea fertilizer (0,50,100,150and 200) mg/pot in on vegetative growth of one wheat cultivar (Adanania) upon randomized complete block design with four replications. The results showed that significant difference between urea fertilizer levels above in vegetative growth characteristics ( plant height , leaf area , chlorophyll content, dry matter weight , relative efficiency and relative yield ) It was also showed that 200 mg/pot level was superior to urea fertilizer levels others in above charac

The aim of this study is to know the effect of different percentages of chitosan added to drinking water on the weight and quality of quail meat, physical anatomy in terms of (the body of the long carcass, the girth of the chest, the length of the thigh bones, the thigh racket, the fullness of the chest), chemical analysis (protein, moisture, fat and ash) and sensory evaluation of quail meat. It was purchased 320 Iraqi-origin birds of quail and one day old. Chicks were randomly distributed to three equal groups' treatments and treated with chitosan and added to the drinking water: the first treatment (0.1 gm./L water only as a control treatment), the second treatment (0.2 gm./L of chitosan was added to the drinking water) and the

In vitro tests have been carried out to find out the efficacy of watery extracts of garlic Allium sativum and hot pepper Capsicum spp. against the trophozoites of Entamoeba histolytica cultivated in liver infusion agar media at 37 c . The doses of ( 0.01, 0.05 ,0.1, 0.5, 1 ml )of garlic and hot pepper watery extracts were added to certain number of E. histolotica trophozoits for exposure time of 24 hrs., the mortality percentage of trophozoites treated with garlic extract were ( 14.82 %, 31.05% ,46.16% , 64.29% , 92.7%) respectively , these percentages were very close to that obtained from the treatment with the hot peper extract which were (17.86%, 32% , 44% ,66.67% ,100%) respectively . Generally these results showed that the ga