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 research aims to study the marketing costs in its various items, which are important costs as it specializes in tunnels on the marketing side through which the company's services are introduced to ensure that these services reach as many segments of society as possible, which serves the company's objectives and expand its business and increase its market share. As well as the definition of profitability and its relation to marketing costs in the portfolios of the national insurance company. The research hypothesis was formulated to study and analyze the relationship and impact between the marketing costs and profitability of the research sample company. The research sample was determined by the National General Insurance Comp

An investigation was conducted for the determination of the effects of the forming conditions in the production of Gamma Alumina catalyst support on the crushing strength property. Eight variables were studied , they are ;binder content which is the sodium silicate , Solvent content which is the water, speed of mixing , time of mixing, drying temperature , drying time , calcinations temperature and the calcinations time
Design of the experiments was made by using the response Surface method in Minitab 15 software which supply us 90 experiments .
The results of this investigation show that the crushing strength for the dried Gamma alumina extrudate was affected by the drying temperature and the drying time only and there is no inter

Light has already becomes a popular means of communication, and the high-bandwidth data into free space without the use of wires. A great idea took us to design a new system for transmitting sound through free space at (650, 532) nm wavelengths using reflective mirrors under different atmospheric conditions. The study showed us the effect of various weather factors (temperature, wind speed and humidity) on these wavelengths for different distances. As well as studying the attenuation caused by long-distance laser and beam divergence, A reflective dish was used to focus the spot of the laser beam on the photocell. Results were discussed under the effect of these factors and the attenuation resulting from the beam divergence. Thus, the sys

Abstract: Recombinant human bone morphogenetic protein-2 (rhBMP-2) and platelet-rich fibrin (PRF) bioactive materials have been used to enhance healing and improve dental implant stability. This study aimed to compare the effect of rhBMP-2 and PRF bioactive materials on dental implant stability at different intervals and to evaluate the correlation of implant length and diameter with implant stability. Two bioactive materials were compared to evaluate their effect on dental implant stability. A total of 32 patients (102 dental implants) were divided into 3 groups: 24 dental implants with bone morphogenetic protein (BMP), 27 dental implants with PRF, and 51 dental implants without BMP or PRF (control group). Data were statistically analyzed

The Back-Propagation (BP) is the best known and widely used learning algorithm in training multiple neural network. A vast variety of improvements to BP algorithm have been proposed since ninety’s. in this paper, the effects of changing the number of hidden neurons and activation equation are investigated. According to the simulation results, the convergence speed have been improved and become much faster by the previous two modifications on the BP algorithm.

This in order to test the effect of food on growth and fecundity, two kinds of food have been used the algae Scendesmus quadricaudae and fresh water shrimp powder. For two generations, growth and productivity have been followed up. The fresh water shrimp has been noticed as a food better than algae, because it caused recording, for the two generation higher length rate for the weeks of experiment. The individuals length rate at the end of the forth week reached 9.35 and 9.48 mm for the first generation and second generation respectively. The average length weekly increase rate for the first and second generations individuals feeding on dried shrimp was higher through the first and second week compared to what was recorded when feeding alga