Since there is no market for bond issuance by companies in the Iraqi market and the difficulty of borrowing, companies must resort to proprietary financing to finance their investments. However, in the framework of the literature of financial management, the type of financing used by the company sends signals to investors and therefore reflected on the market value. Therefore, the problem of the study revolves around the variables of the study (Equity financing within the framework the signal theory, price of common stock in the Iraqi market).     

The study aims to verify the impact of the capital increase through the issuance of new stock on the price of

Florida is one of the most important American states. It was discovered by the Spanish explorer (De León), and subsequently, French and English colonies were established. By June 25, 1868, Florida had become one of the American states. Its economic importance became prominent after the increase in commercial activities, and its economy grew significantly in the first quarter of the twentieth century. In addition, its important geographical location enabled it to play a significant role in global politics.

This article examines the usage features of the phraseological units in Russian political discourse and the peculiarities of the phraseological units’ usage by politicians in their speeches.  The main focus is on the expressive and pragmatic functions of using phraseological units in political texts due to their evaluative and expressive nature.  The present article also examines the structural and stylistic changes of the phraseological units in political discourse.  Moreover, the work provides examples from the speeches of the Minister of Foreign Affairs of the Russian Federation S.V.  Lavrov.  As a result, the author comes to the conclusion that phraseological units make it possible to establish a contact be

أظهرت معركة غزة (سيف القدس) رؤية الصين وروسيا تجاه الصراع الاسرائيلي الفلسطيني، لكونهما يتمتعان بعلاقات جيدة مع طرفي الصراع، وهذا مكنهما من أن يطرحوا رؤية لمشروعهم للوصول الى حل سلمي يرضي الطرفين، ونابع من مصالحهما الاقتصادية والسياسية في منطقة الشرق الاوسط، فالصين لديها رؤية كاملة من خلال مشروعها (مبادرة الحزام والطريق)، اما روسيا فهي حريصة على المحافظة على وجودها الجيوسياسي واستثماراتها في (خطوط الغاز) عل

   أن الأسلوب الوصفي للبحث في طبيعة حق حرية الرأي والتعبير للفرد قد لايقودنا الى فهم طبيعة هذا الحق والمسؤولية المترتبة عليه كما هو الحال في الأسلوب التجريبي التحليلي ، لأننا لسنا بصدد دراسة حالات شاذة للأراء والتعابير والسلوكيات ، ولكننا بصدد دراسة طبيعة المؤثرات البايلوجية والنفسية والذاتية والنفسية الأجتماعية التي توصل الأختلاف في الرأي والتعبير الى مستوى حقاً من حقوق الحرية الطبيعية للفرد ،

The electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.

     In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th

The research aims to investigate the possibility of joint auditing in improving the market value of Iraqi companies listed on the Iraq Stock Exchange. The sample was represented by 10 Iraqi companies listed in the Iraq market for the period from 2014-2017 (2 years before implementation and 2 years after implementation) and the research was based on the idea that joint auditing enhances investor confidence and raises their level of security as a result of providing quality and reliable reports, and thus This indicates good news in the market that reflects on the performance of stocks and the market value of companies that adopt joint auditing. The results of the analysis indicate an improvement in the market value, but this improv

  Anthropogenic activities cause soil pollution with different serious pollutants, such as polycyclic aromatic hydrocarbon (PAHs) compounds. This study assessed the contamination of PAHs in soil samples collected from 30 sites divided into eight groups (residential areas, oil areas, agricultural areas, roads, petrol stations, power plants, public parks and electrical generators) in Basrah city-Iraq during 2019-2020. The soil characteristics including (moisture, pH, EC and TOC) were measured. Results showed the following ranges (soil moisture (0.03-0.18%),pH (6.90-8.16), EC (2.48-104.80) mS/cm and TOC (9.90-20.50%)). Gas Chromatography (GC) was used to measure PAHs in extracted soil samples. The total PAH range (499.96 - 5864.86) ng/g dr

The  insect is diagnosed and named by the National Center of Biotechnology Information (NCBI), USA as the Mint leaf Beetle Chrysolina herbacea alnadawi (Duftschmid, 1825), (Coleoptera: Chrysomelidae). The diagnosis was performed depending on the DNA analysis by 73% similarity with Chrysolina herbacea (Duftschmid, 1825) sequence, In the present study. It is recorded as a new insect pest on mint plant Mentha  puleguim (L,1753) (Lamiaceae). DNA analysis confirmend that it is recorded for the first time in Iraq and the Arab world as well as the Middle East. Those insects were observed initially during August 2017 in residential gardens of Al-Bonooq district in Baghdad / Iraq.