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

Dr. Qahtan Al-Madfa’i’s architecture has been characterized by a particular characteristic that may be unique and extreme at the same time, that is the use of the distinctive three-dimensional structural coverings and the exploitation of structural construction to give an extra aesthetic touch to the composition of the building, to achieve the application of his universal ideas, which he strongly believed and defended.

      In the period of the marked urban decline that the country undergoes now, which urges us toward making a comparison between the beginning of the modern Iraqi architecture and its ascending path up to its peak and the periods of its decline until it reached a very

The topic of the research dealt with the image of Iraq in the British press based on a sample of the newspapers (The Guardian and the Daily Telegraph), which are among the most important and largest newspapers in the United Kingdom and the world, because of its active role in guiding local and international public opinion towards important issues and events, Since these two newspapers are interested in the accuracy of sensitive political topics, the message aimed at knowing the media image that these two newspapers painted about Iraq in the period that was limited to the first quarter of 2019, and also to know the nature of the contents promoted by these newspapers about the Iraqi reality, The method of content analysis was used as an ap

The current research aims to answer the following questions: what is the substance of democracy? What is the content of a democratic society? What is the role of university professor in the democratic development of the student university in light of the new Iraqi society? In order to achieve the goals of the research, the researcher developed an a questionnaire based on literature, Iraq's draft constitution in 2005, and his experience of the field of teaching human rights and public freedoms and the teaching of democracy. It was applied to a sample of faculty members in Department of Education and Psychology / College of Education / University Baghdad for the year 20014 were obtained their answers were then processed statistically. Henc

ان بحوث التحليل الفني للمسابقات يمكن ان تقدم لنا قاعدة متينة وكبيرة من المعطيات الحقيقية التي نستفيد منها لبناء ستراتيجياتنا الفنية والمستمدة من الواقع ، اذ هدفت هذه الدراسة الى تحليل الجمل الحركية الناجحة للاعبات سلاح الشيش في الادوار النهائية للدورة الاولمبية – بكين/2008 ،محاولة لاحصاء أكبر قدر من المعلومات الفنية المرتبطة بالهجوم والدفاع في سلاح الشيش.تضمنت عينة البحث لاعبات الادوار النهائية لمسابقة س

The search in these subjects makes an importanl accomplishment in the study of the scientific life in that (era)   specialy what the wonen had from a scientific and social level in that(age) the studies of the scientestis which were brilliant in the this era never hed the same as the first scientests . because of the common mistakes toward some resesrchers

The importance of the research is the use of auxiliary tools in addition to preparing special exercises and knowing their impact on learning some badminton skills, as well as the use of auxiliary tools reduces the teaching time and reduces the effort exerted by the teacher and the learner in the education process. And the inability to perform the basic skills correctly, so it was necessary to use auxiliary tools and exercises designed to help students in learning some badminton skills, as the study aimed to design exercises using auxiliary tools in learning some badminton skills. Statistical significance between the pre and post tests for the control and experimental groups in learning some skills in badminton, in addition to that th

برزت أهمية البحث في تحديد درجات ومستويات معيارية لبعض المتغيرات البدنية مبنية على أساس علمي وفق اختبارات خاصة ومقننه تساعد المختصين والمدربين على اختيار أفضل اللاعبين الشباب من ذوي مستوى عال من الأداء البدني لتحقيق النتائج المرجوة. وهدف البحث الى التعرف على بعض المتغيرات البدنية التي من خلالها تتم عملية اختيار اللاعبين الشباب بكرة القدم، ووضع اختبارات وإيجاد درجات ومستويات معيارية خاصة لها. واستخدم البا

بعض المعادلات في اشكالية الانتخابات العراقية

Quite anumber of parents and educators of this behavior,which is characterized by exaggerating locomotor activity and impulsivity and recklessness and the difficulty of continuing the status of certain bodily more than one minute ,and the difficulty of waiting to meet aparticular need or desire,it also characterized by thos meddling children the affairs of others and increased their  chatter does not seem the case when you listen to talk to them and they characterized by  weak self-confidence and are more solid and seem un able to keep ther responses because of the severity of anxiety .The research aims to know impulsive behavior among kindergartens children and its relation ship with some variables, and the sa

لا يخفى ما للجانب الصحي من اهميه بالغه في حياة الانسان ولأهمية هذا الجانب فقد برزت عدة علوم اهتمت به اهتماما بالغا, التي بدورها سعت الى خدمة الانسان وصحته. ومن بين هذه العلوم (الطب الرياضي والعلاجي)الذي اعتمدت عليه التربية البدنية وارتبطت به ارتباطا وثيقا لما له من دور مهم في علاج اصابات الرياضيين وغير الرياضيين ومنها اصابات الفقرات القطنية. وتختلف طرائق العلاج المستخدمة وخصوصا في الوقت الحاضر لتطور غالبية

The present study is designated to demonstrate the distinctive features, location, shape and boundaries, as well as the histological structures and the blood supply of the thyroid, parathyroid and ultimobranchial glands in the local breed turkey (Meleagris gallopavo). Twelve healthy birds from the local breed of Turkey were taken and divided into two equal groups: Six birds for anatomical study and six birds for histological study (three males and three females) for each study. Some anatomical parameters of the three glands which include: Length, width and volume, gross description, anatomical location and blood supply of the three glands were done. The anatomical results showed that the local breed Turkey has a pair of thyroid glands lo

احتوى البحث على خمسة أبواب تضمنت المقدمة وأهمية البحث التي تمحورت حول أهمية العوامل التي تؤثر في نجاح العملية التعليمية بشكل عام وفي خماسي كرة القدم للصالات بشكل خاص كونها ن القدرات العقلية التي تلعب دورا مهما وفعالا في أداء مهارات هذة اللعبة. أما مشكلة البحث فتكمن في إن طالبات المرحلة الثالثة في كلية التربية الرياضية لديهن ضعفاً في مستوى القدرات البدنية وهذا ينعكس سلبا على مستوى تعلمهن لمهارات خماسي كرة ا

The research aims to find out the effect of PEDODE Strategy on the acquisition of historical concepts of First Intermediate Grade. To achieve this goal, the researcher has put forward this zero hypothesis: There is no statistically significant difference at the level of (05,0) between the mean of the students' marks in the experimental group who study the history subject using PEDODE strategy and that of the students' marks in the control group who study the subject according to the traditional method in the post-testing on the acquisition of historical concepts. The sample of the study consists of (62 female-students) of First Intermediate Grade in the Directorate of Baghdad Education/ Karkh2nd for the academic year 2016-2017. The sampl

This study deals with the conceptual rooting of the practical relationship between the practice of international public relations and popular diplomacy, as the latter sought - as a legitimate extension of traditional diplomacy - to involve foreign residents in international public relations capable of drawing a positive image of the state among people of other countries, by employing modern communication technology. Especially social media, which led to a shift from old diplomacy to digital public diplomacy. The research paper seeks to analyze the communicative content of the Facebook page (Israel in the Iraqi dialect), which a page is belonging to the "Israeli" Ministry of Foreign Affairs that aims, according to its messages, to encoura

This study was conducted to investigate the effect of using alcoholic extract of yangadnia leaves on some bacterial strain Salmonella typhimiurum, E.coli  and  staphylococcus aures  in 200, 100, 50 and 25 mg/ml concentration using digging method. Minced cow meat 200 mg/ml   was mixed with yangdina extract and stored for 0,2,4 day at 4 C and tested for chemical and biological characteristics. The ruselts showed that the best concetration of inhibition was 200mg/ml and the inhibition zone diameters were 26, 19, 15 mm for S. aures, S. typhimiurm    and E .coli  respectively. In respect to Effect of extract in minced cow the ruselts sho

       للمدن العراقية اهمية تاريخية كبيرة لما ادته هذه المدن ادوار مهمة على مر العصور التاريخية ، وتعد مدينة بغداد احدى اهم هذه المدن، نظراً لامتلاكها ارث حضاري عريق يمتد الى عمق التاريخ القديم.

This study was aimed to evaluate five clones of jojoba plant under the influence of salinity stress which was spraied by gibberellin and benzyl adenine on growth yield and oil. Two field experiments were carried out at Magharah Research and dmting Production which follow Desert Research Center, Agriculture Ministry, in North Sinai governorate, Egypt,  2015/2016 and 2016/2017 respectively, the experimemts wene consist of five clones (S-L, S-610, S- 700, S-B and S-G), (were sprayed by, GA₃ 200ppm, BA 200ppm and GA₃+BA and control) under effect of salinity stress. The experiment was conducted as split plot design having varieties in main plot and IAA, GA₃ sub plots three replicates. The jojoba p

Technology of precision agriculture has caused to the remote sensors development that compute Normalized Difference Vegetation Index (NDVI) parameters. Vegetation indices obtained from remote sensing data can help to summarize climate conditions. Artificial Neural Networks (ANNs), as a soft computing methods, are one of the most efficient methods for computing as compared to the statistical and analytical techniques for spectral data. This study was employed experimental radial basis function (RBF) of ANN models and adaptive neural-fuzzy inference system (ANFIS) to design the network in order to predict the soil plant analysis development (SPAD), protein content and grain yield of wheat plant based on spectral reflectance value

This experiment was conducted to study the association of Ghrelin gene polymorphisms and expression levels with some productive and carcass traits of broiler chickens. Two hundred broiler chicks, one day old Ross308, were wing-tagged and reared under conventional conditions. Blood samples were collected individually of all birds to study of ghrelin gene polymorphisms by PCR-RFLP technique. Proventriculus was collected at 35 days of age from thirty birds of each groups sorted according to high, moderate and low growth rate to measure ghrelin gene expression by real-time RT-PCR. Result revealed that final body weight and weight gain were not significantly influenced by ghrelin gene , whereas body weight and weight gain of males and

Nanoparticles has many properties, especially in treatment of medical field, but the controversy continues about their cytotoxicity. Hence, this research was conducted to estimate the concentration of gold nanoparticles (GNPs) in tumor and other organs such as kidney, liver, and spleen after injection GNPs by two routes, intratumor and intraperitoneal to compare between two methods in mice implanted with mammary adenocarcinoma for 28 days. Atomic Absorption Spectroscopy was used to measure the GNPs concentrations. The results revealed that the GNPs concentrations were significantly (P≤0.05) increased (3.75±1.75, 2.42 ±0.31 ppm) in kidney tissue after intratumor and intraperitoneal administration, respectively, when compared to the ot

This study was aimed to determine the impact of Conocarpus erectus L. compost fertilizer, and some micronutrients on growth and production of potato. This research was conducted at one of the fields of the College of Agricultural Engineering Sciences - University of Baghdad. The experiment was implemented using factorial arrangement (4X3X3) within randomized complete block design with three replicates. Conocarpus fertilizer was represented the first factor with three levels (7.5, 15, 30 ton.ha^-1), which symbolized (C2, C3, C4). Chemical fertilizer as recommended dose as a control, which symbolized (C1). The second factor was foliar spraying with three levels of iron (

The carcinogen 7,12-dimethylbenz(a)anthracene (DMBA) is a model of Polyaromatic hydrocarbons (PAHs) which is metabolized to DMBA-trans-3,4-diol, an intermediate inductive of DNA mutations through alteration of DNA base pairs, initiation of chronic inflammation and excessive production of Reactive Oxygen Species which is very toxic substances in tissue. This study was aimed to investigate the preventive effects of Melatonin. DNA damage was induced by topical treatment of DMBA to the shaven part of mice skin. Animals injected with melatonin (10 mg/kg ) intraperitoneally. mice bone marrow cells were used for the determination of chromosomal aberrations, micronuclei and the percentage of mitotic index. DMBA induced significant elevat

This research was conducted in order to study the effect of explant type and some plant growth regulators on culture initiation of Stevia rebaudiana Bertoni in vitro. The experiments included surface sterilization and test two types of explants (shoot tips and stem nodes) and the impact of KIN and BA and IAA and IBA in the cultures initiation. Results revealed the efficiency of sodium hypochlorite (NaOCl) for disinfestation of explant at 0.050% concentration giving less contamination for shoot tips and stem nods (10% and 20% respectively). Results showed that shoot tips inoculated in MS medium plus KIN at 0.3 mg. L^-1

    A survey of fish species in the Iraqi marine waters was carried out for the period from November 2014 to March 2018. The list included 214 species representing 75 families.

     The family Carangidae dominated the marine fishes in Iraq, which was represented by 24 species, followed by Haemulidae with 11 species, and then Serranidae and Sparidae with nine species for each, while 34 families contained a single species only.

 A total of 250 fecal samples were collected from 1->30 days old calves,

تهدف هذه الدراسة للتعرف على السياسات اإلاسرائيلية المتبعة على الارض والمتمثلة في االاستيطان
الاستعماري والطرق التفافية، ومصادرة الاراضي وجدار الضم والتوسع العنصري، بالاضافة إلى التصنيف
الاداري للمناطق في الضفة الغربية حسب ما جاء في اتفاقية أوسلو، والتي من شأنها التأثير على تلك
المناطق، وال سيما قطاع اإلسكان الذي يعد من أهم القطاعات التي تتر كب وبالتحديد في منطقة الدراسة،
وسوف تحاول هذه الدراسة تس

Praise be to God, Lord of the worlds, and prayers and peace be upon our master Muhammad and upon his family and companions.
And after:
      The research dealt with an important and critical era in the history of the Seljuk State of the Romans in Asia Minor, as that country, after the assumption of Sultan Ghiath al-Din Kehsaru II in the year 634 AH / 1236 CE, was subjected to the constant Mongol threat, so the research came marked with (the Seljuk State of Rome in Asia Minor and the Mongol invasion 634 - 708 AH / 1236 - 1308 AD) The research showed the succession of the Seljuk Sultans to the rulers whose rule after the death of Sultan Alaeddin Kikbad was weak and subject to the authority of the Mongols