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تأثير قانون الاستثمار الجديد في سوق العراق للاوراق المالية: دراسة تحليلية
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اصبحت الاسواق المالية في الوقت الحاضر من المتطلبات الأساسية لتحقيق التطور الاقتصادي والمالي وتبرز اهمية السوق المالي في خدمة الاقتصاد الوطني العراق حيث ان سوق العراق للأوراق المالية (بالإنجليزية: ISX‏) هو سوق للأوراق مالية في بغداد وتأسست السوق في حزيران 2004. وتعمل تحت إشراف هيئة الأوراق المالية العراقية. و هي هيئة مستقلة تم تأسيسها على غرار الهيئة الأمريكية للاوراق المالية والبورصات. و قبل  عام 2003، وكان يطلق على السوق الحالية اسم بورصة بغداد والتي تديرها وزارة المالية العراقية. اما الآن فهي هيئة ذاتية التنظيم مثل بورصة نيويورك. اعتبارا من عام 2005 أصبحت سوق العراق للاوراق المالية هي البورصة الوحيدة في العراق. عندما افتتحت في عام 2004, كانت هناك 15 شركة فقط مدرجة في السوق، اما الآن فتم ادراج أكثر من 100 شركة.

وبناء عليه ففي الوقت الذي تقلص فيه دور القطاع العام  و اعطاء دور اكبر للمبادرات الفردية وولوج القطاع الخاص في النشاط الاقتصادي واعادة الاعمار تطلب تكوين شركات تحتاج الى راس مال او زيادة راس المال  للشركات القائمة ونتيجة لذلك تبلورت سياسة الدولة الاقتصادية من خلال احكام التشريع العراقي(الدستور) والذي اخذ بنظام اقتصاد السوق حيث نصت المادة 25 من الدستور بان الدولة تكفل اصلاح الاقتصاد العراقي ووفق اسس اقتصادية حديثة بما يضمن استثمار كامل موارده وتنويع مصادره وتشجيع القطاع الخاص وتطبيقاً لهذه المادة الدستورية صدر قانون 13 لسنة 2006 لمعالجة مشكلات الاقتصاد العراقي الذي يعاني من ضعف التراكم الرسمالي كون الاقتصاد العراقي احادي الجانب يعتمد على موارد النفط في التمويل وكبر حجم البطالة وهشاشة القطاع الخاص وبسبب أهمية ما سبق توضح هذه الدراسة الواقع الحالي لسوق العراق للاوراق المالية في ظل تطبيق قانون الاستثمار العراقي حيث تناول الباحث في المبحث الاول منهجية البحث والمبحث الثاني الاطار النظري للدراسة اما المبحث الثالث واقع و افاق سوق الاوراق المالية من خلال تحليل بعض المؤشرات المالية بعد تطبيق قانون الاستثمار العراقي اما المبحث الاخير فتم تناول الاستنتاجات والتوصيات التي  أكدت على أهمية قانون الاستثمار العراقي وضرورة توفير الادوات والمناخ الاستثماري الملائم لتطبيقه.

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Updating the uniform accounting system in Iraq for installment sales transactions framework
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Due to the intensity of competition between economic units that run the trade in durable goods had to pay a lot of these companies to follow the new selling methods aimed at attracting customers to be able to increase its sales and thereby increase their profits ,  these methods are installment sales, which had been in great demand by the customers with limited income, who provides them with the possibility of possession and use of such goods and to postpone the full amount of the payment to the seller, This transaction sales have grown even became installment sales system at the present time of the common types of sales transactions and deployed a lot in our environment and in many sectors of the market, and in some cases m

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Publication Date
Fri Oct 19 2018
Journal Name
Journal Of Economics And Administrative Sciences
Big Data Approch to Enhance Organizational Ambidexterity An Exploratory Study of a Sample of Managers at ASIA Cell For Mobile Telecommunication Company in Iraq
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               The research aimed at measuring the compatibility of Big date with the organizational Ambidexterity dimensions of the Asia cell  Mobile telecommunications company in Iraq in order to determine the possibility of adoption of Big data Triple as a approach to achieve organizational Ambidexterity.

The study adopted the descriptive analytical approach to collect and analyze the data collected by the questionnaire tool developed on the Likert scale After  a comprehensive review of the literature related to the two basic study dimensions, the data has been subjected to many statistical treatments in accordance with res

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The impact of cultural dimensions in nursing performance
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  Abstract

          The  cultural contrast is considered of the essential subjects in the field of administration of international businesses which have great and effective role for representation in one social system for the individuals have various belongings, and the nursing performance is considered  an essential basic for health care, thus  a discussion for two variables have  done to formulate the intellectual frame for this research which are( the cultural contrast and the nursing performance). depended a questionnaire as a research tool by(90) he/ she nurses of the Iraqis and the arrivals( the

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of the of Six Sigma to improve the performance of dentists in albaladeat specialized Dental
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The research aims at introducing the principles of six sigma and if it had any effect of the dimensions of six sigma to improve the performance of the dentists and the availability of an appropriate environment in the center Specialist respondent to the application of six sigma principles and how to adopt Specialized Center under the dimensions of the six sigma and if there informed enough with the management methodology six sigma, and if you can adopt six sigma as one of the entrances to reduce medical errors. So  Search creating six sigma five dimensions and are (the commitment and support of senior management, the focus  on the patient, continuous improvement, training and civil, and infrastructure) as a variable int

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of long-term investment on bank profitability : an applied research on a sample of Iraqi banks
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Abstract

                The aim of the research is to demonstrate the impact of long-term investment on profitability, and in order to achieve this goal, long-term investment was chosen, represented by (the ratio of long-term investments to total investments, the ratio of long-term investment to the total (deposits) as independent variables, and studying its impact on the dependent variable, which is profitability as measured by the rate of return on investments, the rate of return on equity. In order to reach the results, the inductive approach and the analytical descriptive approach were used, and the research found a significant impac

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Publication Date
Fri Jan 01 2021
Journal Name
مجلة الدنانير
تأثير بناء المقدرات الجوهرية في إدارة الإيرادات الضريبية/ بحث تحليلي في الهيئة العامة للضرائب
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هدف البحث الى بيان تأثير بناء المقدرات الجوهرية المتمثل ابعادها بـ (التعلم التنظيمي ، المرونة الاستراتيجية ، المقدرات التكنولوجية، رأس المال البشري) في ادارة الايرادات الضريبية المتمثلة ابعادها بـ (فاعلية الادارة الضريبية ، الكفاءة في العمل ، التشريعات الضريبية) وتم اعتماد الاستبانة كأداة رئيسة في جمع البيانات والمعلومات من العينة البالغ عددها (35) مبحوثاً ممن هم بموقع (مدير قسم ، وكيل مدير قسم، مسؤول شعبة) ف

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Adapting IFRS 15 on Auditing Procedures for Auditors in Iraqi Environment
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The purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the o

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Publication Date
Tue Aug 15 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Developmental Leadership on Adaptive Performance- Analytical Research General Directorates of Education in Baghdad province
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The research aims to reveal the impact of developmental leadership in its dimensions (ideal model, interest in employees, inspiration and motivation) as an independent variable in achieving adaptive performance in its dimensions (Creative problem solving, learning and motivation, Training efforts, adaptability, work stress management, dealing with crises and emergencies) as a dependent variable, and the research aims to enhance the quality of developmental leadership in the research sample through this leadership style, which is a modern style and is still under research and study with a focus on the benefit of adaptive performance From a psychological and organizational research sample consisting of (106) respondents from the middle adm

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Creative Thinking Skills in Administrative Leadership style " Field research in the Medical City " *
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 This research aims at to identify the extent to which creative thinking skills Impact the change &development of Administrative Leadership styles In Administrative Leadership of the Medical City Department. Identify the nature of the relationship between them, determine the prevailing leadership style, &measure the level of creative thinking skills they have. In order to achieve the objectives of the research, the descriptive analytical method was adopted.

The research tool consisted of a questionnaire consisting of (61) paragraphs, in addition to the interview & observation. The research sample consisted of (170) administrative leaders in the upper &middle organizational levels. The

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Publication Date
Sun Jul 06 2014
Journal Name
Journal Of Educational And Psychological Researches
The influence of Online Training Courses on Iraqi EFL Instructors Teaching and Learning Process
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For over a decade, educational technology has been used sparingly in our schools and universities. Online training courses have been used since 2003 to fill the gaps in our learning system and to add extra program besides classroom learning. This paper aims to investigate the Iraqi EFL instructors’ participating in online training courses and its influence on the process of teaching and learning.

       The sample of present study consists of 30 instructors from University of Baghdad. The questionnaire of sixteen items was constructed. After ensuring validity and reliability of questionnaire, it was applied on March 2013 and the result shows that most of instructors improve their teaching methods b

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