Preferred Language
Articles
/
jeasiq-2180
The Importance of Liquidity and Profitability in Enhancing the Banking Value in Private Banks for the Period 2016 - 2019
...Show More Authors

The article aims to study the liquidity that is required to be provided optimally and the profitability that is required to be achieved by the bank, and the impact of both of them on the value of the bank, and their effect of both liquidity and profitability on the value of the bank. Hence, the research problem emerged, which indicates the extent of the effect of liquidity and profitability on the value of the bank. The importance of the research stems from the main role that commercial banks play in the economy of a country. This requires the need to identify liquidity in a broad way and its most important components, and how to measure it. For the purpose of avoiding liquidity risks, liquidity should be managed by urging the bank to adopt good liquidity management and to achieve the profits that the bank wants to achieve by employing the liquidity available to it. It represents an important factor for increasing profits and increasing the confidence of shareholders and depositors; thus, maximizing the wealth of shareholders and the bank's wealth and, hence, raising the bank value. Consequently, this article is based on a main hypothesis that "there is no effect of profitable and liquidity on the bank value". This in turn is divided into two sub-hypotheses as follows:

H1.  There is no effect of quick liquidity on the bank value.

H2. There is no effect of the return on deposits on the bank value

 In order to achieve the objectives and hypotheses of the study, the mathematical indicators were studied and analyzed to find the relationship between the variables and the effect according to statistical methods, where the research used the a simple regression statistical method, Is used by using the Statistical Package for Social Sciences (SPSS), and the quantitative measures, which included such indicators as the quick liquidity indicators to measure liquidity, the return on deposits to measure profitability, and Tobin's Q bank value measurement. The research sample consisted of four private banks (Middle East Bank, Gulf Bank, Al-Ahli Bank and Bank of Baghdad) for the period from 2016 to 2019. The most important conclusions reached by the research were the lack of effect of both the liquidity and profitability on the value of the bank. The research gave a number of recommendations, the most important of which is to urge banks to reduce the excess liquidity ratios and exploit them in different investment fields, as well as to go towards resources that achieve higher profitability rates than others that are characterized by their low cost. The research also recommended not to keep excess liquidity ratios at a high rate because of their effect on the profitability that the bank seeks to achieve

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Jun 11 2026
Journal Name
Al–bahith Al–a'alami
THE ROLE OF WESTERN LEGISLATIONS AND LAWS IN PROTECTING CHILDREN FROM ADVERTISEMENT
...Show More Authors

This study aims to identify the most important legislatures and legal frameworks pertaining to advertisement for children. It focuses on the western approach, which is characterized by the variety of its perspectives in presenting issues and in identifying problems. However, if studies show that there is a certain awareness about the advertisement impact on children, it is obvious that most of legislatures reject the laws restricting the broadcast advertising spots intended for children under 12 years of age, with the exception of the Swedish and the Canadian province of Quebec experiences, which opted for total ban on advertising spots broadcast messages targeting children.

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
Evaluating the Science Experts Program at the Specialized Institute for Professional Training for Teachers in the Sultanate of Oman in Light of the Kirkpatrick Model
...Show More Authors

Abstract

This study aims to identify the degree to which the first cycle teachers use different feedback patterns in the E-learning system, to identify the differences in the degree of use according to specialization, teaching experience, and in-service training in the field of classroom assessment as well as the interaction between them. The study sample consisted of (350) female teachers of the first cycle in the governmental schools in Muscat Governorate for the academic year 2020/2021. The study used a questionnaire containing four different feedback patterns: reinforcement, informative, corrective, and interpretive feedback. The psychometric properties of the questionnaire were verified in terms of validity

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 29 2018
Journal Name
Journal Of The College Of Education For Women
THE PROBLEM RELATED TO WORKING IN KINDERGARTEN FROM THE POINT OF VIEW OF TEACHERS
...Show More Authors

           kindergarten teacher is one of the fundamental pillars upon which the kindergarten environment so that exposure to a number of problems that could affect its functioning in addition to any deficiencies in this environment leads to deprive a child of some activities and acquisition of concepts so the researcher studying the problems of working in kindergartens from the perspective of the parameters, so the researcher based measuring instrument for labour problems of (30) search sample was paragraph (50) parameter that was chosen at random and have been extracted Sincerity and strength tool researcher used statistical methods and discriminatory (Pearson correlation coefficient, t

... Show More
View Publication Preview PDF
Publication Date
Tue Feb 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of the Opportunity Cost in the Overall Economic Development: Applied Study in The General Company for Leather Industries
...Show More Authors

This research set to indicate the role of the opportunity cost in the overall economic development (human and social development) by selecting the most appropriate alternative for the growth of the country in exchange for sacrificing profit limits to achieve this growth and development of the country, especially in the present circumstances of the country and after studying the reality of the economic case for him, as the problem lies with don't selecting the best alternative that enhances the gross domestic product, which extends to promote overall economic development and revive the industrial and agricultural sectors, productivity is more like Impotent, versus sacrifice alternative consumption may bring more financially lucrative than

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Teachers and Headmasters’ Perspectives toward the Application of the Organizational Culture in the Intermediate and Secondary Schools in Arar city
...Show More Authors

The aim of the current research is to identify the level of organizational culture among the headmasters and teachers of intermediate and secondary schools in Arar city. It also aims to identify the effect of job variables, qualifications, educational stage, and years of experience on the level of organizational culture and its domains. The research sample consisted of 62 participants divided into 7 headmasters and 55 teachers. The researcher used the questionnaire of the organizational culture. The researcher used also statistical methods such as mean, standard deviation, t-test, and One way ANOVA. The results revealed that the level of organizational culture and its four domains were high, and there was no effect of the variables (teac

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Phonological and Suggestive Rhythm in the Context of the Quranic Text: The Phonological and Suggestive Rhythm in the Context of the Quranic Text
...Show More Authors

Abstract
The perpetuity of the Quranic discourse required being suitable for all ages.
Accordingly, the method of the Glorious Quran a pre request for the conscious
investigation and realization in order to detect the core of the texts, as the Quranic
discourse is considered a general address for the humanity as a whole. For this
reason, the progress of the concerned studies neceiated that it should cope with the
current development in the age requirements and its cultural changes within ages.
The texts of the Glorious Quran lightened the human reason as being the
Creator’s miracle for it is characterized by certain merits that makes it different from

poetry and prose. It is a unique texture in its rheto

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Suggested Model for activating the role of the regulators for the auditing profession in achieving quality audit
...Show More Authors

The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles

... Show More
View Publication Preview PDF
Publication Date
Sun Oct 06 2013
Journal Name
Journal Of Educational And Psychological Researches
Awareness of children 's rights from the perspective of parents and educators kindergarten in the city of Baghdad
...Show More Authors

The subject of children's rights in the modern era of the priorities of educators , because the child in the community is the future , which is held by the hope which is the basis for society in the renaissance and progress so quickly communities to prove these rights through its various institutions and issued legislation and held numerous conferences and taking specialists the field of childhood Aatron aspects of this rights and Aasalunha including a benefit for children until tomorrow for the rights of children , psychological and social health and educational . Therefore, the current study focused on the awareness of parents and educators of children's rights as individuals most closely satisfying their needs and rights. The

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Eatimation Availability Function Through Determination The Optimal Imperfect Preventive Maintenance Period By using Simulation
...Show More Authors

This paper deals with the modeling of a preventive maintenance strategy applied to a single-unit system subject to random failures.

According to this policy, the system is subjected to imperfect periodic preventive maintenance restoring it to ‘as good as new’ with probability

p and leaving it at state ‘as bad as old’ with probability q. Imperfect repairs are performed following failures occurring between consecutive

preventive maintenance actions, i.e the times between failures follow a decreasing quasi-renewal process with parameter a. Considering the

average durations of the preventive and corrective maintenance actions a

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 01 2023
Journal Name
International Journal Of Research In Social Sciences And Humanities
The Role of Value Chain Analysis as well as Programs and Performance Budget in Reducing Waste of Public Money(Applied Study)
...Show More Authors

Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within a government entity, which is analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessa

... Show More