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jeasiq-2073
The variation of the Firm’s value considering the relationship between the financial structure and earnings per share
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The current research aims to determine the relationship of the impact of the components of the financing structure, especially financing through debts, as well as the earnings per share in the value of the shares of companies listed in the Iraq Stock Exchange. The research sample and identifying the strength of the combined effect of the ratio of financing through debt and earnings per share in maximizing The market value of the firm and the real value, as well as the variation between these relationships according to model of the real value of the companies and the market value of the research sample companies. The research community is represented by the Iraq Stock Exchange, while a conditional deliberate sample was selected that included (10) companies, and data and information were collected through the annual financial reports issued by the Iraq Stock Exchange for the time period (2014-2018), as well as The research relied on a set of descriptive statistics methods (arithmetic mean - standard deviation - percentages) as well as a group of inferential statistics methods (Pearson Correlation Laboratory - Simple Regression - Multiple Regression), through the two statistical packages of (SPSS V.26 - AMOS V. 25) to compare the calculated results and test the hypotheses. The research found the most prominent results represented in the absence of an effect of the debt ratio on the market and real value of companies, while it found a significant effect of the debt ratio and earnings per share on the market value of companies. The importance of the research is represented by the limited studies that dealt with the three variables together in an analytical manner in the Iraq Stock Exchange (financing structure - earnings per share - firm value) and the extent of the impact of each of the financing structure through the debt ratio, and earnings per share on both market value and real value For companies' shares, as well as determining the relationship between the independent research variables represented by the financing structure and earnings per share, with the approved variables (the real value of companies, and the market value)

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
MUNICIPAL SOLID WASTE IN IRAQ BETWEEN THE HAMMER OF POPULATION GROWTH AND THE ANVIL OF THE ADMINISTRATION, FACTS, TREATMENTS AND VISION OF THE FUTURE: MUNICIPAL SOLID WASTE IN IRAQ BETWEEN THE HAMMER OF POPULATION GROWTH AND THE ANVIL OF THE ADMINISTRATION, FACTS, TREATMENTS AND VISION OF THE FUTURE
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   Municipal solid waste is one of the most important environmental problems in the world and is an important source of environmental pollution and contributes significantly to the pollution of the basic environmental elements of soil, water and air. The management of municipal waste in general is a process of monitoring, collection, treatment or recycling if possible or disposal of waste. This term is used for waste produced by some human activities. States provide this process to mitigate the negative effects of waste on the environment, health and appearance of the city. It is possible to find solutions to the problem of solid waste and make it an important source of income and contribute to securing employment oppor

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Publication Date
Fri Jul 04 2025
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Exploring the Relationship Between Urolithiasis and Hypertension: A Cross-Sectional Study
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Background: Urolithiasis and hypertension are prevalent and clinically significant conditions in the Middle East, both influenced by shared metabolic and environmental risk factors. Understanding the potential association between them is important for guiding prevention strategies. Objective: To explore the relationship between urolithiasis and hypertension in a sample of Iraqi adult patients. Methods: A cross-sectional observational study was conducted at Alkindy Teaching Hospital, Baghdad, from September 2024 to March 2025. Participants included 237 patients with confirmed urinary tract stones and 244 controls confirmed to be stone-free, matched for age and sex. Exclusion criteria included secondary hypertension, chronic kidney di

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of Auditors the Islamic Financial Engineering tool for Assessing Funding Risk Management in Islamic Banks: Applied research on a sample of Islamic banks
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Experience the Islamic financial industry faces many challenges, most notably the lack of proper risk management tools that meet the requirements of legality and economic efficiency advantage from another side, so it requires the search for innovative ways to manage the risk of Islamic banking, Islamic finance industry is manufacture up-to-date, if compared with the financial industry (traditional), which increases the problematic of risk management in the Islamic financial industry nature of treatment which should be compatible with Islamic law, as well as economic efficiency, thereby Progress came the importance of research to highlight the entrance to Islamic financial engineering and the goals sought to be achieved through the use of

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Relationship between the microorganisms isolated from septicemic neonates and place of delivery
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Background: Neonatal septicemia is a significant cause of morbidity and mortality worldwide especially so in developing countries. To reduce the mortality caused by neonatal septicemia, it became vital to diagnose it as soon as possible and treat with administration of appropriate antibiotics.Objective: To study the relationship between themicroorganisms isolated from septicemic neonates with place of delivery.Patients and Methods: Blood sample was obtained from 76 neonates (50 of them are born in Baghdad teaching hospital (Inborn), 26 of the babies are born at home or in Al-Elwya teaching hospital (out born) ,the laboratory diagnosis for the out born patients done in the same hospital(Al-Elwya teaching hospital .The aged of the neo

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analysis The Consistency Between The Tariff And The Exchange Rate And Their Reflection On The Trade Balance In Iraq
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       The trade balance is considered as a way to join the national economy with the world, So it is the mirror that reflect the economic center of the country and it is point to competitive ability of it, The tariff and the exchange rate perform a great role to motivate the domestic production and improve the trade balance if we direct them to achieve the same purpose. The Iraqi economic has trade balance which achieve overabundant during the years of studying because of the oil exports, while the other exports represent a small percentage it is hardly remember, and expansion in imports from other side causes exhaustion in oil revenues, and this make the trade balance in permanent

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Crossref
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
ANALYSIS OF THE DISPARITY BETWEEN THE ESTIMATED BUDGET AND THE CURRENT BUDGET IN IRAQ FOR THE PERIOD )2006-2016(
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The general budget is usually linked to the role of the state in public life and economic activity, whether this role is neutral or interventionist and thus reflects the general objectives that the state seeks to achieve.

for importance of  the public budget in clarifying the image of the political state philosophy and its objectives it seeks to achieve on the one hand and clarifying the degree and rank it occupies in the ladder of development among the other countries. This study is intended to highlight the concepts of the general budget and how its concept has evolved since the Middle Ages. Of the importance of the general budget in Iraq was not based on scientific and objective and then the study

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
FACTORY OF SORTING AND RECYCLING OF WASTE IN THE DISTRICT OF AL-MAHMOUDIYAH BETWEEN THE ECONOMIC AND ENVIRONMENTAL IMPACT: FACTORY OF SORTING AND RECYCLING OF WASTE IN THE DISTRICT OF AL-MAHMOUDIYAH BETWEEN THE ECONOMIC AND ENVIRONMENTAL IMPACT
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The waste sorting and recycling plant in the district of al- Mahmudiya (Yusufiya) is the only laboratory in Baghdad governorate. It is the only one in Iraq that collects and recycles waste. After sorting, we have packages of raw materials (aluminum cans, glass bottles, plastic bottles, Nylon bags) as well as natural fertilizers (food residues and others) and a sanitary landfill with specifications that meet international standards; However, the absence of a structure for the management of the plant (manager, assistant manager, accountant, etc.) in addition to the non-supply of waste on a daily and continuous basis and the lack of cooperation of the Municipality of Baghdad with the management of the plant led to delay in the work

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Brokerage Firms under Information Asymmetry and its Effect on Common Stock Trade : Applied Research in the Iraq Stock Exchange
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The research aims to Applied Study in the nature of the impact of information asymmetry for brokerage firms in the common stock trading, The research included the theoretical concepts associated with each of the brokerage firms ,information asymmetry and common stock trading, It used the financial methods on the practical side of the information asymmetry for brokerage firms based in the sector as well as trading volume and spread for common stock , The community of the research included the Iraq Stock Exchange,the sample of research the companies listed which have been trading on its stock for the period August 2015 until December 2015 as well as brokerage firms

amounting to 47 brokerage firm. The resea

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Crossref
Publication Date
Mon Oct 31 2022
Journal Name
Journal Of Sustainability Science And Management
THE MEDIATING ROLE OF SUSTAINABLE DEVELOPMENT IN THE RELATIONSHIP BETWEEN PRODUCER COST EXPECTATIONS AND CUSTOMER DESIRES
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In this paper, customers’ expectations are continually shifting due to the business environment’s growing competition and substantial changes. As a result, organisations no longer viewed it as a static objective but as an ever-evolving aim. From this vantage point, the research has explored the accounting literature in search of novel approaches to addressing the strategic dimensions of quality, cost and time. Getting them to respond positively to the customer’s requests also requires recognising their needs and controlling their impact on these dimensions. With the removal of operations that do not contribute any value to the product’s value chain and a reduction in manufacturing costs through continuous improvement, the ou

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The difference of distribution of labor force according to the economic activity of the population of Missan province
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The study showed a significant rise in the proportion of the labor force in agriculture
activity among the detailed economic activities in 1997 with a rate (%28.9), and then
decreased to (%18.8) in 2011, and this belong to the deterioration of agriculture and the
transition to the other economic activities.
2- The highest percentage of male's participation in year 1997 obtained by the activity (A),
which is represented by agriculture , where was (%30.0) while the highest percentage of
female's participation has been brought by the activity (M) which is represented education
with a rate (% 47.9). while in 2011 that the highest proportion of males' concentration
obtained by the activity (L) with a rate (%23.1) while

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