The purpose of the study is to analyze the extent of the impact of liquidity as an independent variable on profitability as an intermediate variable and the value of banks listed in the Iraq Stock Exchange as a dependent variable, as the research problem is summarized by the fact that most banks focus on profitability as a phased goal without focusing on maximizing its value as a strategic goal by enhancing the wealth of owners and shareholders. On the long term, the research community is represented by the banks listed on the Iraq Stock Exchange, while the research sample was deliberately chosen, which included three private banks such as Baghdad Commercial Bank, the Iraqi Commercial Bank and the Iraqi Investment Bank, an

The accounting system of government is considered an important tool to follow up the financial transactions that reflect the activities of governmental units and by which the useful information for estimating governmental annual revenues and expenditures are provided through the state public budget because it is an information system that provides detailed past performance, as well as measures the efficiency of the governmental agencies performance in implementing the budget, and the of success governmental units is measured through the type of services and programs offered, their size and the possibility of achieving the objectives assigned to them. The medical evacuation program is one of the medical and curative health services provid

The construction industry plays a crucial role in the countries' economy, especially in the developed country. This point encourages the concerned institution to use new techniques and integrate many techniques and methods to maximize the benefits. The main objective of this research is to evaluate the use of risk management, value management, and building information modeling in the Iraqi construction industry. The evaluation process aims at two objectives. The direct objective was to evaluate the knowledge in risk management (RM), value management (VM), and building information modeling (BIM). The indirect objective was to support the participants with information related to the main items mentioned. The questionnaire

        This study aimed to developing the skills of critical reading for the tenth basic school female students through a training program using the reflective thinking method. The study sample consisted of (64) students. To achieve the objective of the study, the researcher uses the quasi-experiment approach consisting of a control group (32 students) and an experimental group (32 students). The researcher used three research inventories as follows: 1) A list of critical reading skills included (30) skills within three aspects (Recognition – Deduction – Evaluation and Judgment). 2) An executive program using reflective thinking for developing critical reading skills. 3) Achievement test to measure

The study aimed at designing compound exercises using added weight on some skill abilities in youth soccer players aged (17 – 19) years old. The researcher sued the experimental method on (30) players aged (17 – 19) years old from Al Zawraa Sport Club. The subjects were divided into three groups and the training program was applied for (8) weeks with (3) training sessions per week. The data was collected and treated using proper statistical operations to conclude that compound exercises with weights between improved the subjects compared to the groups that did not use the added weights. Finally, the researchers recommended the necessity of using compound exercises using added weights during training sessions for youth soccer pla

The aim of the research is to identify an appropriate training method that raises the levels of immune globulins (IgA, IgM, IgG) and white blood cells and the effect of training by (HIT) method using resistance (weights) as a training curriculum that increases immunity and ensures the continuation of the pills after the return of activity from the stone The response to the Covid-19 epidemic among amateur weightlifters, the researchers relied on the method of trace analysis in an experimental way by conducting a pre-, medial and post-test with the same experimental one agroup on a sample of amateur weightlifters in the Fury private hall for weightlifting and body building in Adhamiya, the number of sample members reached (15 players) who int

This study aims to examine the technologies of education and their importance, shedding light on their reality and  status in Sudan especially in the secondary stage. It has become necessary to invest these technologies and include them in different aspects of the technical education curricula. Such a step helps cope with the innovative scientific development in the advanced countries, qualify professors and technicians, develop the factories and workshops, and create an attractive technical educational environment to the pupils. Thus, the researcher has adopted a descriptive analytical approach that is based on conducting pilot visits to certain technical schools in Al-Khartoum state. Different aspects of such schools were examined

Magnetic Abrasive Finishing (MAF) is an advanced finishing method, which improves the quality of surfaces and performance of the products. The finishing technology for flat surfaces by MAF method is very economical in manufacturing fields an electromagnetic inductor was designed and manufactured for flat surface finishing formed in vertical milling machine. Magnetic abrasive powder was also produced under controlled condition. There are various parameters, such as the coil current, working gap, the volume of powder portion and feed rate, that are known to have a large impact on surface quality. This paper describes how Taguchi design of experiments is applied to find out important parameters influencing the surface quality generated during