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The usage of accounting information according to (Demerjian.et.al) model in order to measure the efficiency of industrial companies listed in the Iraqi Stock Exchange
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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.

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Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Use the path analysis method to diagnoseFactors influencing the intentions of the employees of the University of Dhi Qar To introduce Internet behavior
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The purpose of this study is to diagnose factors that effect Thi-Qar behavioral intention to use internet. A sample of (127) internet users of university staff was taken in the study and were analyzed by using path analyze . The study concluded that there is a set of affecting correlation. It was founded that exogenous variables (gender, income, perceived fun, perceived usefulness, Image, and ease of use) has significant effect on endogenous (behavioral intention) . The result of analysis indicated that image hopeful gained users comes first, ease of use secondly, perceived fan and perceived usefulness on (dependent variables (daily internet usage and diversity of internet usage. Implication of these result are discussed . the st

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Crossref
Publication Date
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of electronic applications in the preparation of operational budgets: An applied research in one of the private sector companies for dairy industry / Baghdad
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A revolution called information revolution has recently invaded the world. It is Currently considered one of the most important properties of development to the countries of the world The criteria provided by computers such as accuracy, speed, time saving Storage and restore have led them to be widely used in economy, industry, agriculture, communications, etc., as well as being the major finder of reengineering the operations of innovation. The use of computers in the preparation of budgets will lead to achieve accuracy. Since, the operation draws upon the statistic and quantity estimations about budget items, the computerized balance sheet may save time and effort of preparing mathematical equations annually. According to the problem o

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Financial contribution of taxes on Foreign oil companies in support of the state budget: The case of a foreign oil company in the Iraq Study
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Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s

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Crossref
Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Study of effect of non-central obscuration to obscured circular aperture on third order spherical aberration
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In this research we have been studied the 3rd order spherical aberration for an optical system consisted of obscured circular aperture with non central circular obscuration through the calculation of point spread function (P.S.F) in presence of the obscuration in the center and comparing the obtained results with that results of moving obscuration far away from the center, where the results showed significant improvement for(P.S.F) value. The study was done of different obscurities ratios in addition to the different 3rd order spherical aberration values (W40=0.25 ,0.5 ,0.75 ,1 ).

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Crossref
Publication Date
Fri Oct 03 2025
Journal Name
Journal Of Physical Education
Comparing Angiotensin Gene polymorphisms According to Mechanical Ability for Weightlifter Selection
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Publication Date
Sat Feb 03 2024
Journal Name
مركز البينة
Neurotic Tendencies among juvenile offenders According to Karen Horney: Field study
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Adolescence is considered to be one of the most dangerous and delicate stages that a juvenile goes through. It is a stage which the juvenile enters while he is a child, and emerges from it by being able to have children, but this does not mean the ability to become socially and psychologically mature

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Publication Date
Fri Oct 03 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the cleaning efficiency of the isthmus using different rotary instrumentation techniques (In vitro study)
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Background: The aims of the study were to evaluate the unclean/clean root canal surface areas with a histopathological cross section view of the root canal and the isthmus and to evaluate the efficiency of instrumentation to the isthmus using different rotary instrumentation techniques. Materials and Methods:The mesial roots of thirty human mandibular molars were divided into six groups, each group was composed of five roots (10 root canals)which prepared and irrigated as: Group one A: Protaper system to size F2 and hypodermic syringe, Group one B: Protaper system to size F2 and endoactivator system, Group two A:Wave One small then primary file and hypodermic syringe, Group two B:Wave One small then primary file and endoactivator system, Gr

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
METHODS OF MEASURING THE LEVEL OF COMMUNICATION EFFICIENCY IN NEWS HEADLINES: (Drawn from the doctoral thesis)
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Measuring the level of communicative competence in news headlines and the level of stylistic and semantic processing in its formulation requires creating a quantitative scale based on the bases on building the scales and their standards. As judging by scientific of journalism studies lies in the possibility of quantifying the journalistic knowledge, i.e. the ability of this knowledge to shift from qualitative language to its equivalent in the language of numbers.

News headlines and editorial processing are one of the journalistic knowledges that should be studied, analyzed stylistically and semantically; their conclusions drawn and expressed in numbers. Press knowledge is divided into two types:<

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Crossref
Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Difficulties of scientific research in the financial and administrative fieldaccording to the quality standardsfrom the point of view of the teachers
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The research aims to identify the most important difficulties facing the scientific research in the technical university in the financial, organizational and administrative according to the quality standards according to the paragraphs studied in the questionnaire questionnaire prepared for this purpose, including the research community on the Central Technical University, which includes several technical colleges and technical institutes were selected A sample of the researchers in the Institute of Technical Management where the number of training was 78 teachers took a random sample of researchers amounted to 40% of the questionnaire, and after the collection and classification of data were used statistical means, including the mean ar

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Crossref
Publication Date
Tue Mar 01 2022
Journal Name
Experimental Parasitology
The association of IL-3, IL-17A, and IL 27 serum levels with susceptibility to toxoplasmosis in recurrent abortion of Iraqi women
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Cytokines are a group of immunomodulatory proteins leading to a variety of immune reactions in the human; these cytokines play a significant role in the development of appropriate immune responses against T. gondii. This study aims to reveal the association of toxoplasmosis with serum levels of IL-3, IL-17A, and IL-27 in aborted women. The blood samples of patients and controls were collected from Al-Alawiya Maternity Teaching Hospital/Baghdad/Iraq from 2019 to 2020 for detecting anti-T. gondii antibodies (IgG and IgM) and the level of interleukins by ELISA. The results of TORCH by rapid test for recurrent abortion recorded 25.3% seropositive for anti-Toxoplasma antibodies, and 31.5% seropositive for one or more cases of TORCH test (Cytomeg

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