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 electoral poster is the most important means and methods of the electoral campaign because of its advantages and capabilities if it is organized properly. It is an intensive propaganda message with psychological figures and semiotic connotations belonging to sub-culture. Its construction depends on a group of elements (logo, photo symbols, color and picture) and their consistency is varying from one to another. Posters must be committed the determinants of attraction, excitement, simplicity and clarity. They are working according to the following base: (fixed audience X moved recipients) and walking towards (moving X moving) due to the technical development of optical screens. These developments require double the force of the impact

الناصر، عامر عبد الرزاق عبد المحسن والكبيسي، صلاح الدين عواد كريم. 2018. إمكانية تبني الحوسبة السحابية الهجينة في الجامعات العراقية : دراسة تحليلية باستخدام أنموذج القبول التكنولوجي. مجلة الإدا

The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance s

The importance of social exclusion lies in the psychological problems that cause problems in social relations and mental-physical health. For this reason, the researcher set three goals for the current research: identifying the level of social exclusion among people infected with the Coronavirus. The incubation period of the virus. Social exclusion and its relationship to the duration of incubation of the disease among people infected with the Coronavirus. The result showed that the research sample does not suffer from social exclusion. The mean value for the period from

(8-14) days is the highest value followed by the period (1-7) days and the period

 (14 days or more) comes at the end. There is no statistically sig

In this paper, the deterministic and the stochastic models are proposed to study the interaction of the Coronavirus (COVID-19) with host cells inside the human body. In the deterministic model, the value of the basic reproduction number   determines the persistence or extinction of the COVID-19. If   , one infected cell will transmit the virus to less than one cell, as a result,  the person carrying the Coronavirus will get rid of the disease .If   the infected cell  will be able to infect  all  cells that contain ACE receptors. The stochastic model proves that if  are sufficiently large then maybe  give  us ultimate disease extinction although ,  and this  facts also proved by computer simulation.

Background: Coronary artery disease (CAD) is one of the leading causes of death worldwide. Clopidogrel, antiplatelet drug, has been widely used for management of CAD. Arylesterase, the activity of Paraoxonase-1 (PON-1), is mainly contributed in the biotransformation of clopidogrel to its active thiol form. The purpose of this study was to investigate the effect of receiving clopidogrel drug on the arylesterase activities in CAD patients. The effect of receiving clopidogrel drug on the antioxidant activity of arylesterase was also monitored by determination of malondialdehyde (MDA) level. Methods: One hundred CAD patients, who were followed-up for 5 days after reciving clopidogrel, and 50 healthy volunteers were included in our study

Global technological advancements drive daily energy consumption, generating additional carbon-induced climate challenges. Modifying process parameters, optimizing design, and employing high-performance working fluids are among the techniques offered by researchers for improving the thermal efficiency of heating and cooling systems. This study investigates the heat transfer enhancement of hybrid “Al2O3-Cu/water” nanofluids flowing in a two-dimensional channel with semicircle ribs. The novelty of this research is in employing semicircle ribs combined with hybrid nanofluids in turbulent flow regimes. A computer modeling approach using a finite volume approach with k-ω shear stress transport turbulence model was used in these simu

In order to reduce the environmental pollution associated with the conventional energy sources and to achieve the increased global energy demand, alterative and renewable sustainable energy sources need to be developed. Microbial fuel cells (MFCs) represent a bio-electrochemical innovative technology for pollution control and a simultaneous sustainable energy production from biodegradable, reduced compounds. This study mainly considers the performance of continuous up flow dual-chambers MFC
fueled with actual domestic wastewater and bio-catalyzed with anaerobic aged sludge obtained from an aged septic tank. The performance of MFCs was mainly evaluated in terms of COD reductions and electrical power output. Results revealed that the C

Intellectual property rights of all kinds، and their nature، are considered a tool in the hands of their owner that enables him to monopolize the benefits that you confer on them without any dispute or mediation from anyone. Intellectual property on its intellectual product، and preventing others from exploiting it without obtaining the permission of its owner All of this is reflected positively on the progress of the industrial and commercial field، and this justifies the protection provided by the laws regulating intellectual property rights to its owner، whether at the national or international level، and with our recognition of the right of the owner of intellectual property rights to enjoy the exclusive use of his right، and