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.
This study has been developed axes of the search, including: Search (deliberative) language and idiomatically, and Description Language (b social phenomenon), and the definition of the theory of (acts of speech), and discussed the problem of the conflict between tradition and innovation, as defined objectively have a target aimed at reviving the deliberative thought when Arab scholars , and the balance between the actual done Arab and Western rhetoric, but Meet in intellectual necessity, a sober reading that preserve the Arab language prestige, and its position in the light of the growing tongue Sciences, as long as we have inherited minds unique, and heritage huge able to consolidate the Arab theory lingual in linguistics.
تفضيل السيولة - تضخم جانب الطلب - الاستقرار النقدي - معدل التضخم
The audit committee has received considerable attention from international institutions and researchers as a result of financial failures and the collapse of major international companies, especially cases of manipulation and misinformation in the financial statements, due to the role played by one of the mechanisms of control of economic entities to increase disclosure and credibility of information published, In overseeing the preparation of financial reports, following up the internal auditing functions, supporting the external auditor and enhancing his independence, and strengthening the shareholders' confidence in the economic entity. The two researchers prepared the applied side of the research by applying a proposed model based on
... Show MoreThe present study aims to identify the extent to which biology book of sixth grade achieves the basic scientific aspects in light of its scientific objectives. To achieve this goal, the researcher needed to build two questionnaires to evaluate the biology book for sixth-grade. To answer the questions of the study, the researcher used the following statistical methods : the weighted average, and percentages; and to identify the extent to match the perspective of teachers of the material with the perspective of a researcher in each paragraph of the questionnaire as well as the degree of severity of each paragraph in the book neighborhoods sixth-grade has reached Aalbagesh to several of the most important results: 1. All the teachers were w
... Show MoreA financial analysis tool such as financial rations concentrates on explanation of financial statement and using them in the evaluation of company profiles and fixing taxable profits, by analyzing final calculation, explaining their results and studying relationships between a group of financial lists 'elements in a specific period and the trend of their relationships in percentage from so, financial analysis is considered on important instrument for tax analytical test procedures through studying and evaluating financial data in order to get proper information which is needed to make sure of credibility and reliability of statements submitted by the taxpayer and the satisfaction of the tax analyzer in the credibility of these statements
... Show Moreيهدف البحث إلى معرفة ما هيه اخلاقيات مهنة العاملين في المكتبات وتحديث متطلباتهم الضرورية من المهنة لكي يسمو بأخلاقياتها ، وهل هذه الاخلاقيات متوافرة في العاملين في مكتباتنا الجامعية ضمن حدود الدراسة ؟ ومن ادوات جمع البيانات : استمارة بالاخلاقيات وزعت على مجموعة من الاساتذة و استبانة وزعت على من المكتبات الجامعية . وكان مجتمع الدراسة العاملون في المكتبات المركزية الأولى والثانية لجامعة بغداد والمكتبة المرك
... Show MoreArgumentation in the era of Andalusia poetry Denominate on the orbital roses and narcissus to Abu Bakr bin Gothic model research deals with the subject of Argumentation and employment in Andalusia Poetry has been studied in two sections display in the first reasons of self- Argumentation included human relationships