The aim of the research is to measure the efficiency of the companies in the industrial sector listed in the Iraqi Stock Exchange , by directing these companies to their resources (inputs) towards achieving the greatest possible returns (outputs) or reduce those resources while maintaining the level of returns to achieve the efficiency of these companies, therefore, in order to achieve the objectives of the research, it was used (Demerjian.et.al) model to measure the efficiency of companies and the factors influencing them. The researchers had got a number of conclusions , in which the most important of them is that 66.6% of the companies in the research sample do not possess relatively high efficiency and that the combined factors (the natural logarithm of total assets , and the natural logarithm for the age of company, And the market share of the company) have a significant impact only on three companies of the research sample , In contrast the rest of the companies no effect is the most prominent feature of the relevant results, which requires urging these companies to attract executives and individuals working with outstanding abilities and the use of modern technologies With the establishment of a healthy environment that encourages managers and individuals to work as well as the adoption of advanced training programs aimed at developing their abilities, which contributes to raising the efficiency of the company for optimal use of available resources.
Purpose: The current research attempts to diagnosis the reflection level of Information Technology (IT) Capabilities (Architectural, infrastructure, human resources, relationships resources, and dynamic capabilities) at Baghdad soft drinks Company/Al- Zafaraniya to achieving the competitive superiority represented by indicators (Cost, quality, flexibility, delivery and innovation). Recognizing the importance of the subjects studied, and because of the importance of the expected results of the field under consideration.
Design/Methodology/Approach: The experimental method has been used, the questionnaire used to collect th
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Education is considered the corner stone of all nations development. It is the principal way for the development of human sources and the most achievements of the age due to the knowledge of these resources .
As its active role which accounting departments implement in Iraq universities , (public and private) through their teaching programs , they aim to supply labour-market with qualified cadre graduated as accountants auditors , tax auditors , financial analysts , ac
... Show MoreAbstract: Lymphoproliferative Disorders (LPDs) are a group of neoplasms affecting various cells within lymphoid system. Each type has different treatment a..70619
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The logistic regression model is an important statistical model showing the relationship between the binary variable and the explanatory variables. The large number of explanations that are usually used to illustrate the response led to the emergence of the problem of linear multiplicity between the explanatory variables that make estimating the parameters of the model not accurate.
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Abstract:
The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have complet
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The exchange rate is of great importance at the global and local levels alike, as this importance increases with the increasing rates of development of economic relations between countries of the world due to openness and integration into the global economy, expressed by the expansion of the volume of trade and financial relations between countries. The Central Bank of Iraq has set the need to stabilize this price as a goal to reduce inflation rates and reduce them to the internationally accepted rates by using the foreign currency sale window to achieve a balance between the forces of supply and demand for foreign currency and to preserve the value of the Iraqi dinar. The research concluded that the central bank was It has a maj
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In petroleum refineries, cooling towers, steam engines, and vacuum distillation all require a large volume of water. Before being dumped into the water bodies, it is then transported to an industrial water treatment facility. One of the study's objectives is to verify how well different processing units in the industrial wastewater treatment plant at the cycle refinery remove concentrations of chemical and biological oxygen demand (COD) and BOD. Five samples of industrial wastewater were collected before and after each treatment unit and one sample of wastewater was drained as a final product to the Tigris River. Over the summer, the BOD5 values after each processing unit were 180.8, 175.2, 111, 43, and 37 ppm. Winter readings were
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Targeted this study underlined the importance of the adoption of international accounting standards and their impact on the process of tax for settlements to achieve taxation justice the application on a sample of foreign banks investing in the local environment in order to achieve many of the objectives:
- Definition of the concept of justice for settlements taxation.
- To identify the impact of adopting international accounting standards in achieving the justice for settlements taxation.
- To determine the impact of the adoption of international accounting standards in attracting foreign investment.
They are summed up the problem of the study in the light of the nature of the problem and que
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