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استخدام أسعار الأسهم العادية في قياس كفاءة الإدارة المالية في عينة من الشركات العراقية
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تهدف الدراسة الحالية الى التعرف على مدى فاعلية استخدام اسعار اسهم الشركات العادية المتداولة في اسواق راس المال لقياس كفاءة الادارة المالية، وذلك بعد دراسة اهم العوامل المؤثرة على هذه الاسعار، بالاضافة الى محاولة اعطاء فكرة مختصرة عن مفهوم الاسهم العادية وبعض الامور المتعلقة بها، اما الجانب التطبيقي فقد تم اخذ اسعار الاسهم العادية لعينة من الشركات العراقية واجراء مقارنة بينها وبين القيمة الدفترية لها ومن ثم عكس تلك النتائج على كفاءة الادارة المالية، وقد تم التوصل الى عدد من الاستنتاجات والتوصيات في هذا المجال.

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The impact of not applying justice career empowerment in Jordanian government institutions on the performance of working women
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The study aimed to identify the reality of the application of the organizational equity empowerment at the Jordanian government institutions from the viewpoint of women employees in terms of each of the (delegation equity, training equity, appraisal equity, join in committees equity, participation in decision-making equity), and the impact of non-application of equity empowerment on performance.

Population of the study amounted (986) women employee, while the researcher distributed (340) questionnaire through a randomly sample method.

The study used the questionnaire as a tool to collect the data. And to ensure the reliability of the questionnaire has been calculated Cronbach's co

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Publication Date
Wed Mar 01 2006
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أهمية ودور و ملائمة البيانات المحاسبية في صنع و اتخاذ و ترشيد القرارات الادارية
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Publication Date
Tue Sep 13 2022
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
اثر انموذج تسريع التعلم في تحصيل مادة الرياضياتوالتفكير المحوري لدى طالبات الصف الثالث المتوسط
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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
A Modified Approach by Using Prediction to Build a Best Threshold in ARX Model with Practical Application
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The proposal of nonlinear models is one of the most important methods in time series analysis, which has a wide potential for predicting various phenomena, including physical, engineering and economic, by studying the characteristics of random disturbances in order to arrive at accurate predictions.

In this, the autoregressive model with exogenous variable was built using a threshold as the first method, using two proposed approaches that were used to determine the best cutting point of [the predictability forward (forecasting) and the predictability in the time series (prediction), through the threshold point indicator]. B-J seasonal models are used as a second method based on the principle of the two proposed approaches in dete

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Publication Date
Tue Dec 11 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect of accounting disclosure in the size of the risks or return for portfolio insurance: An applied research at the national insurance company
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This research aims to numerous risks to the portfolio of the insurance company that arise from practicing the activity in general, and the risks arising from insurance contracts in particular, and what is the role of the company in the disclosure to help users (such as owners) to understand and concentration of risks in the financial reporting and identifying movable risks size to reinsurers that may affect the solvency of the portfolio and makes them at a given moment required to fulfill the obligations towards policyholders outweigh the financial capacity, which leads to stumble or bankruptcy.

So I sought this research is to identify the extent of the obligation to disclose the accounting for this risk and the extent of their i

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Crossref
Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
التحول نحو أساس الإستحقاق المحاسبي لتعزيز المساءلة وإدارة الموجودات الثابتة للقطاع العام في العراق
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The research aims to present and discuss the accounting bases adopted in accounting for fixed assets in the public sector with an emphasis on its importance in the area of ​​accountability and fixed assets management , based on a realistic problem associated with the use of cash basis accounting in the public sector in Iraq, which are difficult  to provide accounting information useful for many users , including the same units and regulatory departments for the purposes of accountability and management of those assets. Search tool has been the organization questionnaire, its results show the importance of financial reporting for provide accounting information about fixed assets relate to the units of the public sector in Iraq fo

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Publication Date
Sun May 10 2015
Journal Name
Al-academy
Compound Shapes in the work of the artist Max Ernst and Ali Najjar: صاحب جاسم حسن البياتي
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the Research problem entitled: (compound shapes in the work of the artist Max Ernst and Ali Najjar) the nature of the concept of compound shapes and mechanisms of functioning in contemporary art done. The research consisted of(4) four parts: the first part is dealing with the methodological framework of the Search represented the research problem , which is manifested through this study to reveal the technical features of the composite shapes, that linked achievement both artists (Max Ernst) and (Ali Al Najjar). Which is crystallized into two objectives as follows: 1 - Detection of the technical features of the composite shapes in the work of Max Ernst and Ali Al-Najjar.2 - Detection of similarities and differences in the recruitment of

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Crossref
Publication Date
Tue Dec 11 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Contribution of Some Managerial Accounting Techniques to Achieve Market Share Requirements / Applied researchin the Al-Muthanna Cement Company
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The research aims to achieve market share requirements and reach the targeted competitive price through the application of management accounting techniques represented by continuous improvement technique and target costing under an Activity Based Cost (ABC) system and Activity Based Management (ABM), In Muthanna Cement Company to reach the rationalization of the cost of the product and maintain the required quality and improve the profitability of the company.

The problem of research has emerged in the inability of local firms to enter into effective competition with other companies operating in the same economic sector, Because of the high cost of its products, Which led to the sale of the product at prices below its cost, and t

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Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of applying assurance engagements according to the international standard IASE (3402) in enhancing the auditing action
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Abstract:
                The research seeks to explain the role of the international auditing standard (3402) in the auditor's procedures, where the importance of the research stems from the adoption of international auditing standards in the Iraqi environment, including the standard (3402) of assurance engagements that the external auditor performs by submitting reports on the design of control tools and their operational effectiveness in a service facility that provides the beneficiaries with a service. To provide useful information for service organizations The control tools are of great benefit in rationalizing decisions, and many recommen

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Publication Date
Sun Apr 03 2011
Journal Name
Journal Of Educational And Psychological Researches
اثر الانموذج المعملي في تصحيح المفاهيم الرياضية شائعة الخطأ لدى طلاب الصف الاول المتوسط
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ملخص الدراسة
سعت الدراسة تعرف اثراستعمال الأنموذج المعملي في تصحيح المفاهيم الرياضية شائعة الخطأ لدى طلاب الصف الأول المتوسط بالإجابة عن السؤال "ما اثر استعمال الأنموذج المعملي في تصحيح المفاهيم الرياضية شائعة الخطأ لدى طلاب الصف الأول المتوسط" ولتحقيق هدف الدراسة وضعت الفرضية الصفرية "لايوجد فرق ذو دلالة إحصائية عند مستوى الدلالة (0.05) بين متوسطي درجات طلاب المجموعة التجريبية الذين يدرسون المادة المقرر

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