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

  The aim of the research is to highlight the income tax by direct deduction in Iraq and the most important problems and obstacles faced by this type of taxes and identify the reasons for the clear and striking differences in the deduction between those charged with the state departments to reach the exact calculation in accordance with the laws and instructions and the unification of tax deductions for similar cases and clarify Cases of confusion and ambiguity, and achieving justice by deduction, whether in favor of the taxpayer or financial authority. Under the laws and regulations in force.

  The study was conducted on a sample of the salaries of the employees of the University of Basra, and interviews with account m

The individual average income is considered one of the most used criteria for the distinguishing between the developed and the developing countries, for this reason the efforts of economic development has been construed on increasing the average national income, the investment expenditures is considered one of the basic foundations for economic development operation which lead to the expanding the prodection power of the economy, and increasing the level of national income in an averages greaten than the primary expenditures due to the work and interaction between the multiplier and the accelerator. But the ability of the economic sectors in the generation of national income as a result of the primary expenditures is different fr

This research deals with the most important indicators used to measure the phenomenon of financial depth, beyond the traditional indicators, which are called quantitative indicators, which is shown to be inadequate to show the facts accurately, but it may come in the results of a counterfactual, although reliable in econometric studies done in this regard.

Therefore, this research has sought to put forward alternative indicators, is the structural indicators, and financial prices, and availability of financial instruments, and cost of transactions concluded, in order to measure the phenomenon of financial depth.

After using and analyzing data collected from countries the research

The purpose of this paper is to depict the effect of adding a hydraulic accumulator to a hydraulic system. The experimental work includes using measuring devices with interface to measure the pressure and the vibration of the system directly by computer so as to show the effect of accumulator graphically for real conditions, also the effects of hydraulic accumulator for different applications
have been tested. A simulation analysis of the hydraulic control system using MATLAB.R2010b to study was made to study the stability of the system depending on the transfer function, to estimate the effect of adding the accumulator on stability of the system. A physical simulation test was made for the hydraulic system using MATLAB to show the ef

For over a century, the global consumption of asphalt binder in asphalt mixture production has been substantial. In the Heet region (west of Iraq), two distinct forms of natural asphalt (NA) deposits exist: rock asphalt and sulfur spring asphalt. This study focused on using NA sourced from sulfur springs. The aim was to investigate the potential of incorporating NA into local asphalt mixtures. To achieve this, NA was heated to 163°C for varying durations. After heat treatment, laboratory tests were conducted on NA. The findings suggest that by heating NA for 20 hours, it conforms to Iraqi specifications in terms of physical properties. Furthermore, compared to conventional petroleum asphalt, treated NA showed greater

The paper is concerned with, the behavior of the hydrostatic thrust bearings lubricated with liquid-solid lubricants using Einstein viscosity formula, and taking into account the centrifugal force resulting from high speed.  Also studied is the effect of the bearing dimensions on the pressure, flow rate, load capacity, shear stress, power consumption and stiffness.

The theoretical results show an increase in load capacity by (8.3%) in the presence of solid graphite particles with concentration of (16%) by weight as compared with pure oil, with increasing shear stress.  .

In general the performance of hydrostatic thrust bearings improve for load carrying capacity, volume flow rate,

At present, smooth movement on the roads is a matter which is needed for each user. Many roads, especially in urban areas geometrically improved because of the number of vehicles increase from time to time.

In this research, Highway capacity software, HCS, 2000, will be adopted to determine the effectiveness of roundabout in terms of capacity of roundabout, delay and level of service of roundabout.

The results of the analysis indicated that the Ahmed Urabi roundabout operates under level of service F with an average control delay of 300 seconds per vehicle during the peak hours.

The through movements of Alkarrada- Aljadiriya direction (Major Direction) represent the heaviest traff