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قياس وتحليل الاستدامة المالية للاقتصاد العراقي للمدة ٢٠٠٤-٢٠١٨
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ان تحليل السلاسل الزمنية من المواضـيع الهامة في تفسير الظـواهر التي تحدث خلال فترة زمنية معينة ان الهدف من هذا لتحليل هو الحصـول على وصف وبنـاء أنموذج مناسب من اجل اعطاء صورة مستقبلية واضحة للسلاسل الزمنية المدروسة وان السلاسل الزمنية اهم الادوات المستخدمة في بناء وتقدير والتنبؤ بالظواهر المختلفة وان الاستدامة المالية هي الحالة التي تكون فيها الدولة قادرة على الوفاء بالتزاماتها الحالية والمستقبلية من غير تغيير سياساتها اهم القضايا التي تواجهها الدولة خصوصا الدولة النفطية لاعتمادها بشكل شبة التام على العوائد النفطية وهذا يؤدي الى تقلب حجم الايراد العام (انخفاض وارتفاع) مما يؤثر على الاستدامة المالية بالإضافة الى ارتفاع حجم الانفاق العام اذ استخدمت خصائص السلاسل الزمنية واختبار التكامل المشترك وانموذج متجه تصحيح الخطأ Vector Error Correction Model ومن ثم المقارنة من خلال المعايير,Sum Square Error Root Mean Square Error لإيجاد افضل انموذج من نماذج التمهيد الاسي للتنبؤ بالقيم المستقبلية , اذ تم التوصل الى ان السلاسل الزمنية (الانفاق العام والايراد العام) ساكنة بعد اخذ الفرق الاول وفق Augmented Dickey Fuller وتوصل البحث الى ان فترة الابطاء المثلى هي الفترة الثالثة بالاعتماد على معيار Akaike Information Criterion واشار اختبار Johansen – Juselius الى وجود علاقة توازنية طويلة الاجل بين المتغيرات وان هناك علاقة متجه من الايراد الى الانفاق وفق Vector Error Correction Model لان معلمة تصحيح حد الخطأ سالبة ومعنوية وان انموذج متجه تصحيح الخطأ بين نفقات والايرادات خالي من مشكلة الارتباط المتسلسل وخالي من مشكلة عدم تجانس التباين وان افضل انموذج للتنبؤ للمتغيرات البحث هو التمهيد الاسي لمعلمتي هولت لأنه اعطى نتائج دقيقة وقريبة من القيم الحقيقية.

Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Joint audit and its impact on the market value of firms listed on the Iraq Stock Exchange
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The research aims to investigate the possibility of joint auditing in improving the market value of Iraqi companies listed on the Iraq Stock Exchange. The sample was represented by 10 Iraqi companies listed in the Iraq market for the period from 2014-2017 (2 years before implementation and 2 years after implementation) and the research was based on the idea that joint auditing enhances investor confidence and raises their level of security as a result of providing quality and reliable reports, and thus This indicates good news in the market that reflects on the performance of stocks and the market value of companies that adopt joint auditing. The results of the analysis indicate an improvement in the market value, but this improv

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The construction of Investment Portfolios in the Iraq Stock Exchange: Market Timing Vs. an Efficient Selection
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Abstract

         Uncertainty, the deeply-rooted fact that surrounding the investment environment, especially the stock market which just prices have taken a specific trend until they moved to another one for its up or down. This means that the volatility characteristic of financial market requires the rational investor an argument led towards the adoption of planned acts to gain greater benefit in the goal of wealth maximizing. There is no possibility to achieve this goal without the burden of uncertainty and the risk of systematic fluctuations of investment returns in the financial market after the facts of  efficient diversification have pro

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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Exploitation decision and impact factors in improvement in stock exchange markets proportion investment small
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The purpose of the search definition on factors superior this whoever  impact on the improvement the exploitation  decision this  detect on stock exchange markets  assumption , and using  questioners to data accumulate  and the Iraq market of financial papers  battleground to search annoy chose the eyeball extension (47) peoples from peoples employees on the market , and using the bought statistic program (SPSS) on input and analysis search  data , and machinate the search outputs to their group of factors internal and external which impact on exploitation  decision on financial papers markets , and the search commend on necessary rise  the incumbency direction  in the stock exchange

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Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور الاعتماد المزدوج للكلفة التاريخية والقيمة العادلة في تحقيق ملائمة وموثوقية البيانات المالية
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Performance measurement is considered one of the most important issues in

Measuring performance effectiveness in the educational institutions by maintaining balance among quantity measurable factors. They can be financial or non‐financial factors. Consequently they reflect decisive factors in the success of educational institutions and determining suitable standards and dimensions for their activities and giving it proportional importance. Adopting the idea of Balanced Score Card as one of the modern administrative techniques and methods by educational institutions assists in the development of administrative work, adjusting the performance in addition to achieving comprehensive standard and development of educational universit

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Crossref
Publication Date
Fri Sep 01 2006
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقييم الأساليب و المؤشرات المالية في تحديد كفاءة وفاعلية وإصلاح أنظمة المؤسسات المصرفية
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تلعب المؤسسات المصرفية دورا مهما و رئيسيا في اقتصاد أي بلد من خلال قيامها في تعبئة مدخرات المجتمع و من ثم توجيهها نحو الفرص الاستثمارية المختلفة التي تزيد من معدلات النمو الاقتصادي و التوظيف الكامل للموارد وكما هو معروف  فأن الجهاز المصرفي يؤدي مهام اقتصادية تخضع للتغيرات المستمرة و على الرغم من ان وظائفه التقليدية لازالت على حالها ألا وهي قبول الودائع و منح القروض و التسهيلات الائتمانية نجد أن الوسائل و

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Tax Laws and Decisions in Determining the Tax Base of the Results of the Financial Statements of Companies
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This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
The actor's Body Language and its significance in Iraqi Theatre Show: نوار علي محمد
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  The theatrical show has gone through a lot of changes where the actor was the most significant factor in all the theatrical shows since the very beginning of the art of acting by the Greeks until the present day. The actor went through many stages that employed his tools in different ways. The body in the theatre had a great importance because it is the perceived physical element that creates the communication between the actor and the audience in the theatrical show. The actor's body had a special language that carries different meanings and creates the communication between the actor and the audience in the theatrical show. The audience can decipher the codes of that body, thus, the researcher found the compatibility and differe

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Publication Date
Sun Jan 10 2021
Journal Name
مجلة كلية التربية الاساسية
استخدامات الشباب العراقي لقنوات تلفزيون الانترنت شاهد بلس وحدود الاشباعات المتحققة
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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Erotic and its epistemic connotations in the Iraqi theatrical text: علي كريم حسون الركابي
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  eroticism formed a basic focus in contemporary studies and caused a problematic clash in terms of terminology, as some interpreted it by pornography and another interpreted it as aesthetic, so this research came to seek to decipher this terminological clash, and to be known as erotech in terms of cognitive significance, Accordingly, the research culminated in four chapters. The first chapter (Methodological Framework) talks about the research problem that came according to the following question: “How is the erotic act built in the theatrical text and what are the epistemic connotations that express its subjectivity? Then followed by the importance of research and the need for it, then the objective of the research, and the boun

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Publication Date
Wed Apr 30 2025
Journal Name
مجلة جامعة الانبار للعلوم البدنیة والریاضیة
بناء وتقنين مقياس التهكم التنظيمي للمعنيين بالاتحاد العراقي المركزي بالكرة الطائرة
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تهدف الدراسة الى بناء مقياس التهكم التنظيمي للمعنيين بالاتحاد العراقي المركزي بالكرة الطائرة. تحديد الدرجات والمستويات المعيارية لمقياس التهكم التنظيمي للمعنيين بالاتحاد العراقي المركزي بالكرة الطائرة.وقد استخدم الباحثون المنهج المسحي على مجتمع البحث وعينته المتمثلة بالمعنيين من حكام واداريين ومدربون بالكرة الطائرة إذ بلغت العينة (185) فرداً، وبعد ذلك أجريت إجراءات البناء واختيار المجالات والعبارات ومن

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