This research aims to examine the ability of impact of the cash flow statement indicators in the change in the market value of the industrial firms listed on the Palestine Stock Exchange. The research population consisted of (13) firms during the period (2015-2020). Data were collected from the annual financial statements of the firms. The research relies on the Pooled effects model to analyze the cross-section data (Panel Data), and the multiple regression method to test the hypotheses. The research finds a positive significant impact of (the ratios of cash flows from operating activities to sales, the return on assets from operating cash flows, and cash flows from operating activities to total current liabilities) in the change in the market value. Also, the impact of the return on equity from operating cash flows on the change in market value ratio was negative. In contrast, there was no significant impact of the dividends and the cash flows from operating activities to total liabilities ratios on the change in the market value. The research recommends the need to pay attention to the indicators of the cash flow statement to improve the managerial investment decisions.
تُعد فكرة الذكاء الاصطناعي من العلوم الحديثة التي ارتبطت بالإنسان منذ العقود الخمسة الماضية، وأصبحت السياسة الرقمية جزءاً لا يتجزأ من المجتمع لكونها تُستخدم في أغلب مجالات حياة الانسان. وهذا ما شجع صانعوا السياسات التكنولوجية الجديدة في التفكير بكيفية توظيفها لخدمة مصالحهم العليا السياسية والعسكرية، للتعزيز من قوتهم ونفوذهم، وغاضين النظر عن بذل الجهود للتفكير في تنظيمهم للذكاء الاصطناعي التوليدي، ووضعه
... Show Moreكان الفساد وما زال أحد المواضيع الرئيسة التي شغلت اهتمام الباحثين والدارسين في المجالات المعرفية المختلفة بضمنها المجال الإداري نظراً للتأثير السلبي والمباشر لإدارات المؤسسات الحكومية العامة على نجاح برامج وخطط التنمية في تحقيق أهدافها المجتمعية, إذ أن عملية تنفيذ هذه البرامج تقع على عاتق إدارات هذه المؤسسات في إطار التزام العاملين فيها بتحقيق الأهداف والسياسات التنموية العامة للدولة ، وحرصهم على تلبية ا
... Show MoreThe Arab woman expressed the life of oppression that she suffers from in her masculine environment, as she expressed her linguistic abilities with eloquence and intelligence, as she did not neglect philosophy, wisdom, and exhortation
Do’a and Zikr al-Mā’thur (authentic supplications and remembrance of ALLAH ‘Azza wa Jalla) can be suggested to Muslims to help them deal with challenges or issues in life. Counselling cases affect a person’s feelings. Do’a and Zikr al-Mā’thur are often applied as a counselling intervention. Unfortunately, the authentic Do’a and Zikr al-Mā’thur are dispersed in many resources not visible to users, and the fact that not all online resources offer access to accurate Do’a and Zikr al-Mā’thur to users and the dubious Do’a and Zikr al-Mā’thur frequently credited to the Prophet (pbuh). The goal of this research is to develop an ontology
... Show MoreThe organization and development of the irrigation system and agrarian reform in Iraq had an impact on the diversity of its methods and uses.
قام هذا البحث بتسليط الضوء على التمييز الإيجابي للمرأة بين الاتفاقيات الدولية والتشريعات العراقية، وهو مجموعة من الإجراءات والتدابير التي تتبناها الدول لتعويض الفئات التي تعرضت للتمييز لفترات طويلة، مما ألحق بها الضرر. وقد مُورس التمييز ضد المرأة في العديد من جوانب حياتها، مما دفع المجتمع الدولي إلى تبني وسائل مختلفة لتخفيف معاناتها. ومن بين هذه الوسائل، جاءت “تقنية التمييز الإيجابي” لتحقيق مبدأ تكافؤ ال
... Show MoreThe povety in a subjct of one of the most important problems that
accompanied the development process in iraq and is now pointing in the
depth of institutional struetues and threaten the sociol fabric and cohesion
mechamisms .
The study included of the most importana social problems that
accompamied thecrises and occupation in iraq as aproblem of unemployment
aworce, forced displacement and disintegration of family and juvenile
delinguency and the problems of drug addiction .
The study relied on sample slected from the city of Baghdad ,showed
the most important results of that two-thirds of the asssets of an urban sample
compared to one third of them from rural aelcyrounds and that there is
arelationship
Using religious characters which come from religion is a significant means that poets applied in their texts. The Iraqi poet Adib Kamal Aldin applied religious characters as an active means helping the theme of the text and playing a great role in expanding the meanings and their implications in the text.
The words in the Holy Qur’an are distinguished by the
accuracy of expression, their elegance, the lightness of their
performance, the harmony of their timbre, as well as the ease of
their pronunciation. We find the coarse words in which the
movement of sounds and the hesitation of the soul are mixed, as
it was distinguished by the abundance of its words indicating the
same meaning without a phenomenon that the reader or the
listener notices