The aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,

A set of conclusions has been reached, the most important of which are: The research sample banks depend in their financial structures on borrowed funds in a greater proportion than their r

The article reflects the results of the analysis of the use of metaphors when creating the image of the main character of the story by D. Rubina "You and me under the peach clouds" - a pet, a dog named Kondraty. Through metaphorization, the image of the dog is filled by the author with purely human qualities, thus passing into the category of a full member of the family. The article is a continuation of the study of the work of D. I. Rubina.

   The aim of the research is to measure the efficiency of the companies in the industrial sector listed in the Iraqi Stock Exchange , by directing these companies to their resources (inputs) towards achieving the greatest possible returns (outputs) or reduce those resources while maintaining the level of returns to achieve the efficiency of these companies, therefore, in order to achieve the objectives of the research, it was used (Demerjian.et.al) model to measure the efficiency of companies and the factors influencing them. The researchers had got a number of conclusions , in which the most important of them is that 66.6% of the companies in the research sample do no

Continuous conflict between Parisian and Ottoman states the results that Iraq became as
aground for their battles which leads to their own interests in Iraq which are shape their
strategy. The conflict continues for long time. In spite of, they signed many treatments and
protocols between the two sides, as Arzarom treaty , the first and the second, Tahran protocols
, and Astana protocol. This conflict, no sides of them to dose any part of their land, but these
treaties leaded to a big loss to Iraq ,which lost parts of it's land and water area in Ahwaz and
shatt AL-Arab, so, Iraq became as a smoth target for their interests, and lost its
sovereignty,and lost self-govern of the country country . so the research conclud

The research aimed to demonstrate the possibility of benefiting from the coordination between real estate and income tax as the independent variable on the tax outcome as the dependent variable as the dependent variable. Which were practiced within rented buildings, as information was obtained from real estate owners, and the annual controls for the year 2021 were relied upon in the process of calculating the tax amounts expected to be obtained. used in the tax inventory process lacks seriousness and continuous updating

The research emphasizes importance of preliminary drawings in design of any product. Therefore, using of simulation as tools for visual thinking in developing drawing and design skills. So that practice of drawing by hand, considering shape of ideas in first stage of visualizations, and practice of its techniques and continuous training.
Hence, the research problem arose with the role of simulation method for developing preliminary sketches in the sample of students of the Product Design Department at the College of Design and Art, PNU, as it is important tool for visual thinking that helps the designer in designing and producing innovative artistic works.
Therefore, the research axes, a number of findings and recommendations were

The research aims to study the effect of an increase in funding the Equity by issuing new common shares on revenues ordinary shares, despite the issuance and marketing costs and the introduction of new shareholders that companies incur when issuing new common shares but it is the most important methods used to finance the Equity is funding the common shares it provides money sufficient to finance the large investments of the company and enhance the confidence of dealers with the company, so I designed this research in order to identify the impact of increased funding Equity issue new common shares to common shares revenues.

This research has included some of the theoretical concepts to each of the Equity

Crime is considered as an unlawful activity of all kinds and it is punished by law. Crimes have an impact on a society's quality of life and economic development. With a large rise in crime globally, there is a necessity to analyze crime data to bring down the rate of crime. This encourages the police and people to occupy the required measures and more effectively restricting the crimes. The purpose of this research is to develop predictive models that can aid in crime pattern analysis and thus support the Boston department's crime prevention efforts. The geographical location factor has been adopted in our model, and this is due to its being an influential factor in several situations, whether it is traveling to a specific area or livin

The demand for expatriate labor to Iraq increased after 2003 as a result of the openness that Iraq experienced, but this expatriate labor, which was requested at an increasing rate, has had economic, social, and political effects on the Iraqi economy in general, and the Iraqi labor market in particular. This is due to the high rates of unemployment, as most of these expatriate workers cause competition to local labor, and thus cause repercussions on the Iraqi economy as a whole, except for those expatriate workers coming with companies working in the oil sector. Iraq's GDP