For a long time, the intensification of profit represented a major goal for the company management ,but this goal confirmed a series of restrictions such the constriction on short period, the time rather than on long and medium strategic goal, the relationships with customers ,the supplies, employees , This goal is replaced by another one (intensification of the company's value) ,and the fortune of the share holders itself ,for the purpose of creating value, the company must generate great outcomes to cover the operating expense and to insure the a suitable compensation to the invested capital (the market value added) is the indication used to estimate the company ability to create value –added the development or of this indication associated with the development of share price that is affected as well as of financial indication that are quantifiable ,and the emotional ,psychological ,political ,economical and security factors that are non quantifiable and they all affected by the level of market value –added that is the market value-added is indication used to estimate the ability of the company to create value-added However ,in the normal are circumstances the financial factor must take the greatest participation in explaining the changes that occurred in the market value-added we will focus on the study of the relationship between the level of the market value added and the rate of return on invested capital in this study in order to estimate the return we deemed the return on invested capital that is closely related since it refers to the interests of the investors and the value of their wealth as well as market value-added the Iraqi Banking sector was selected as a domain for the application .the research reached that the financial indicators represented in the rate of return on invested capital is unable to estimate the economic market value-added It is determined log factors other than financial or quantified ones which are difficult to measure such as mental state ,emotional political ,economic and the prevailing security situation at that time .
The business environment is witnessing great and rapid developments due to the economic and technological development that has caused damage to human beings, which requires the need to reduce this damage and work to protect the environment and participate in supporting the social aspects. This requires economic resources to be realized by the economic units. Economic development in preserving the environment that has caused damage and supporting the social aspects that preserve human rights, enhance their position and satisfy their needs in society. Global professional organizations, the United Nations and stakeholder representatives have been issuing the Global Reporting Initiative (GRI) to find guidelines for the preparation of
... Show MoreThe aim of the study was to identify the use of the strategies of numbered heads and brainstorming in learning handspring on the Vault table in artistic gymnastics for Men for the third grade students in the collage of Physical Education and Sport Sciences, as well as to identify the best group among the three research groups (number of heads numbered,, brainstorming strategies And the traditional style group) to learn the skill under study. Using the experimental method, the research subject included the third grade students in the collage of Physical Education and Sports Sciences / University of Baghdad, and randomly by lot, 12 students were selected for each of the three research groups. The study consisted of the arithmetic mean
... Show MoreThis research aims to study the performance of comedian in the plays of writer Moliere . The problem of research is to answer the following question: How does comedian Moliere's techniques in a number of his plays and funny acts? The research aims at revealing the means used by the comedian in his performance of a comedic character in the number of Moliere plays.
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... Show MoreThis research is to take advantage of the performance capabilities which the piano has become famous with and transfer the impact of that advantage to the possibilities of playing the violin. The research aims to introduce the effect of using the piano on the development of the violinists' musical potential. The research, in its literature, focuses on the interpretation of the impact on the possibility of both instruments (piano and violin) in two main sections: the piano (its origin, potential and role in music) and the violin (its origin, potential and role in music). The procedures of the research consisted of presenting a special analysis of a questionnaire consisting of a number of questions presented by the researcher to her resear
... Show MoreThis research focuses on necessary state to develop and strong the financial sector in Iraq by consider that it is allow to achieve the financial flexibility and the enough currency to encourage the investment and economic growth , this picture will be coming by take and obligation the international criteria by general agreement on trade in services (GATS) that it is one of agreements of world trade organization (WTO). This mater doing to strong the legal and legislation environment founded international confidential , by it , the institutions and financial sector in Iraq will be more active.
At different stages of the evolution of the modern Iraqi state ears last century did not receive the industrial sectors importance in great domestic production (GDP) and that the limited resources available in the initial stage and the dominance of public sector industry in the late stage , so the continued decline in the contribution of the private industrial sector in GDP , and this is why imbalance in the labor market and reduced demand for manpower in this sector despite the high rates of labor supply and the various skills and levels of investments, their human and the different geographical distribution , and direction of labor to other economic sectors most requested of the l
... Show MoreDue to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re
... Show MoreComplexity is the inherent characteristic of contemporary organizations. It is characterized by the intertwining and expansion of its relations, by the severe disorder and rapid change in its environment, which makes it suffer from a state of uncertainty in determining the direction of its future or the assessment of the rules governing its paths. All organizations tend to evolve with increasing sophistication, And to take measures that contribute to the simplification of the system as it moves towards complexity, allowing the administration to easily control its movement and directions, and the problem of complexity in the university is based on the entanglement and overlap in the goals and processes betwe
... Show MoreThe present study aims at identifying the effect of organizational pressure with its aspects (management, work team, nature and conditions of work, external environment) on job performance in all its dimensions (commitment and effort made, capabilities and the rapidity of performance, motivation and job satisfaction, work environment) for the university teacher at the Faculty of Economics, Commercial and Management Sciences at the University of Djelfa, Algeria.
In this research, the descriptive analytical approach is used. Data was collected through the distribution of a questionnaire to a sample that included 130 permanent teachers before being analyzed using the (SPSS) statisti
... Show MoreThe main topic of this study is central around the independence of Jordanian central bank and the extent of the effectiveness at the bank in leading the monetary policy without interferences or pressures from side of the government. the degree of independence of Jordanian central bank was based on the following based hypothesis following ,there is relationship between the independence of the central bank and the legislative and economical indices. the most important recommendations are degree of independence of the Jordan central bank 43.5% is a good one, but it possible to reach a higher degree than this one by to making some modification on the Jordanian central bank law and by the central bank should be more rigid
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