The theme of this Study presents analysis and discuss to the "Share the framework for assessing inflation," a practical study in a sample of joint stock companies listed on the Iraq Stock Exchange for the years (2009-2013). To determine the extent of the disparity between the nominal value of shares (Nominal Value) before deducting inflation and the real value (Real Value) per share, after deducting inflation in the case of zero growth. The study relied on annual reports of the companies of the research sample of the Iraq Stock Exchange, as well as the Iraqi Securities Commission. Besides the annual reports issued by the Ministry of Planning, as well as annual reports and statistical bulletin issued by the Central Bank of Iraq. It is framed theoretical framework on the subject of evaluation of the stock of the companies, and inflation. Either In the analysis of applied research approach was used in the analytical value of the stock to extract the cost of financing the property using the nominal capitalism asset pricing model (CAPM), while used to measure the cost of financing real property Fisher equation (Fisher) which is extracted through which the value of the stock From which is extracted by using the value of the stock dividend discount model. The study concluded a set of conclusions which, inflation leads to increased risk of systemic work because the companies use the property financing in financing their projects. Results of the analysis also showed a decline in the real cost of financing by large than it was the nominal cost of funding. This shows that inflation large role in the disparity true for the nominal cost of funding. The value of shares fell because of the low cost of financing (which is the basis in the calculation of the share price) as a result of excluding the impact of inflation, which was contrary to the hypothesis Search. The study also concluded a number of recommendations, including the need for more attention to companies new financial disclosure and the addition of important indicators that benefit researchers as well as investors and not just only by showing only the basic operations. Inflation rates, and the lack of financial statements with an extension demonstrates effect of inflation. Need to focus on the diversification of forms of funding and show the cost of each form of financing in the financial statements for researchers and investors, because of the importance of the cost of financing in the real value of the stock account.
Thin films ZrO2: MgO nanostructure have been synthesized by a radio frequency magnetron plasma sputtering technique at different ratios of MgO (0,6, 8 and 10)% percentage to be used as the gas sensor for nitrogen dioxide NO2. The samples were investigated by X-ray diffraction (XRD), atomic force microscopy (AFM), scanning electron microscopy (SEM), energy-dispersive X-ray (EDX) and sensing properties were also investigated. The average particle size of all prepared samples was found lower than 33.22nm and the structure was a monoclinic phase. The distribution of grain size was found lower than36.3 nm and uninformed particles on the surface. Finally, the data of sensing properties have been discussed, where the
... Show MoreThe research seeks to examine the ability of fifth preparatory students in solving a mathematical problem in relation to system thinking. To this end, the researcher chose (140) fifth preparatory students from four-different secondary schools in Kirkuk city for the academic year (2016-2017). Two tests were adopted to collect study data: a test of (5) items about skills in solving math problem designed by (Al-raihan, 2006); and a test of system thinking skills designed by the researcher himself consisted of (14) items. It was divided into four skills (analyzing the main system to subsystems, eliminating all inner gaps of system, identifying the inner connection of system, and reorganizing the system). The findings indicated a good ability
... Show MoreThe study included isolation and diagnosis of fungi that infect Foeniculum vulgare Mill planted in the Department of Drugs and Medicinal Plants, Pharmacy College - University of Baghdad, different symptoms such as wilting and yellowing, stunting on the plants were observed fungi: Alternaria alternata, Rhizoctonia solani, Phoma herbarum and Fusarium oxysporum, The disease incidence ranging between 5-10%. Studied the effect of Foeniculum vulgare plant seeds extract against Alternaria alternata, Rhizoctonia solani, Phoma herbarum and Fusarium oxysporum,where tested the concentrations 0,2.5 and 5% of alcoholic extract of fennel seeds showed ef
... Show MoreThe key objective of the study is to understand the best processes that are currently used in managing talent in Australian higher education (AHE) and design a quantitative measurement of talent management processes (TMPs) for the higher education (HE) sector.
The three qualitative multi-method studies that are commonly used in empirical studies, namely, brainstorming, focus group discussions and semi-structured individual interviews were considered. Twenty
This paper investigated the fatigue life behavior of two composite materials subjected to different times of shot peening (2, 4 and 6 min).The first material prepared from unsaturated polyester with E-glass reinforcement by 33% volume fraction. While, the second one was prepared from unsaturated polyester with aluminum powder by2.5% volume fraction. The experimental results showed that the improvement in endurance limit was obtained (for the first material) at 2, 4 and 6 min shot peening times where the percentage of maximum improvement was 25% at shot peening time of 6 min. While, the endurance limit of the second material decreased at shot peening times of 2, 4 and 6 min where the percentage of maximum reduction was 29 % at shot peenin
... Show MoreThe synthesis and properties of two new series of compounds having 1,3-Oxazepineand 1,3-thiazole rings connected through azo linkage are reported. These compounds weresynthesized by the reaction of phthalic anhydride with Schiff bases. The molecular structuresof these compounds were verified by elemental analysis, FTIR and 1HNMR spectroscopy.The mesomorphic behaviors of these compounds were studied by optical polarizedmicroscopy (OPM) and differential scanning calorimetry (DSC). All compounds of the twoseries show liquid crystalline properties. The influence of the central oxazepine and thiazolerings and the terminal substituents on the type and temperature range of the mesomorphousproperties of these compounds has been elucidated
Entrepreneurial events are understood to be imperious in accelerating the economic development of nations owing to a large number of jobs it creates. Thus, both developed and developing countries understand the importance of entrepreneurship education to instil student interest in entrepreneurial action. This study investigates the moderating effect of entrepreneurship education (EEP) on the relationship between attitude (ATT), subjective norms (SNMS), and perceived behavioural control (PBC) towards entrepreneurship intention (EINT) of university undergraduate students. The study population covered 794 students from all the four faculties of Northwest University Kano, that were taught a compulsory entrepreneurship education course in their
... Show More
