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Building the proposed Fama and French Six-Factor Model FF6M-DLE by adding the indebtedness factor and its reflection on the fair value of common stock
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The research aims to determine the required rate of return according to the Fama and French five-factor model, after strengthening it by adding the indebtedness factor to build the Fama and French six-factor model FF6M-DLE. The effect of the indebtedness factor on the company's profitability and the real value of the ordinary shares calculated according to the (equivalent ascertainment) model and its suitability with the company's situation, and an analysis of the fluctuation between the market value and the real value of the ordinary stocks.

Scopus
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Determinants of Total Factor Productivity Growth: an Analytical Study of a Cross Section of Countries for the Period (2003-2016)
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            This study tests the effect of a large number of independent variables that control the growth of the total productivity, which amounted to 112 variables, gathered from what is mentioned in the specialized theoretical and applied literature. The data for these variables were taken from global reports of sound international organizations and reliable databases covering the period 1991-2016. The data of the dependent variable, the growth of the total factor productivity, were taken from the database of the world development indicators. The study covered 61 countries for which data were available. The study included three regression models to explain

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Crossref
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of The College Of Education For Women
The Video effect on Youths Value
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The Video effect on Youths Value

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Publication Date
Sun Dec 28 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of orthodontic tooth movement on salivary levels of Interleukin-1beta, Tumor Necrosis Factor-alpha, and C- reactive protein
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Background: Orthodontic force is considered to stimulate cells in the periodontium to release many mediators such as cytokines which play a responsible role for periodontal and alveolar bone remodeling, bone resorption and new bone deposition. Aim of this study was carried out to estimate changes of the (interleukin-one beta, tumor necrosis factor – alpha and C-reactive protein) levels in unstimulated whole saliva during the leveling stage of orthodontic tooth movement. Materials and methods: The sample consisted of thirty adult patients (12 males and 18 females) with ages ranges (19-23) years. Each sample had Class I and Class II malocclusion dental classification and required bilateral extraction of their maxillary first premolars, und

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Publication Date
Fri Jul 28 2017
Journal Name
Iraqi Journal Of Science
3D Building Reconstruction Using DEM and Mosaic Model
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A digital elevation model (DEM) is a digital representation of ground surface topography or terrain. It can be represented as a raster (a grid of squares) and it is commonly estimated by utilizing remote sensing techniques, or from land surveying. In this research a 3D building of Baghdad university campus have been performed using DEM, where the easting, northing, and elevation of 400 locations have been obtained by field survey using global positioning system (GPS). The image of the investigated area has been extracted from QuickBird satellite sensor (with spatial resolution of 0.6 m). This image has been geo-referenced by selecting ground control points of the GPS. The rectification is running, using 1st order polynomial transformation.

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Crossref
Publication Date
Sat Aug 03 2013
Journal Name
European Journal Of Scientific Research
Serum Levels of Anti Intrinsic Factor Antibodies and α1- Antitrypsin in Alcohol-Dependent Males
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Excess alcohol consumption is associated with numerous metabolic changes and homeostasis disturbances of many macro- and micro-elements in the body. It has been associated with multiple pathologies at all levels. In the digestive apparatus, alcohol has generally been related to its toxic effects upon the liver. Alpha-1 antitrypsin (α-1 AT or AAT) plays an important role in controlling inflammation, coagulation and repair mechanisms in the body and most α-1 AT in the body is produced by the liver; from the other hand, Intrinsic factor (IF), which is a glycoprotein produced by the parietal cells of the stomach is necessary for the absorption of vitamin B12 in the small intestine. This study was designed to assess serum levels of α-1 AT and

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Publication Date
Sun Dec 28 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Immunohistochemical expression of basic fibroblast growth factor-2 and Heparanase in salivary pleomorphic adenoma
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Background: The aim of this study was to evaluate the expression of fibroblast growth factor-2 and Heparanase in salivary pleomorphic adenoma, and to correlate the two studied markers with each other and with clinicopathological parameters including: age, sex, tumor site and histopathological presentation. Methods: Sections of twenty five formalin-fixed paraffin embedded tissue blocks specimens of salivary pleomorphic adenoma were immunostained using monoclonal antibodies (Fibroblast growth factor-2 and Heparanase) to assess their expression in this tumor. Results: The expression of fibroblast growth factor-2 and Heparanase were positive in all pleomorphic adenoma cases (100%). The positive expression of fibroblast growth factor-2 was signi

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Incidence of Toxoplasmosis in Psoriasis Patients and Possible Correlation with Tumor Necrosis Factor-α
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            Toxoplasma gondii is an opportunistic parasite in immune-compromised persons. The prevalence of toxoplasmosis in psoriasis patients is investigated. In addition, the treatment effect on psoriasis patients infected with toxoplasmosis through evaluating Tumor Necrosis Factor-α (TNF-α) cytokine levels is studied. Blood samples were collected from 130 individuals who involved 60 control samples and 70 samples with psoriasis. They attended Medical City Hospital in Baghdad province from October 2017 - February 2018. Then, the anti- T. gondii antibodies (IgM and IgG) and TNF- α in the sera were determined via the enzyme linked immune-sorbent assay. The highe

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Scopus (7)
Scopus Clarivate Crossref
Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Concept And Importance Of Detection Failureś Possibilities Of Corporation Proposed Model For Application In The Iraqi Environment
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Research aims to shed light on the concept of corporate failures , display and analysis the most distinctive models used to predicting corporate failure; with suggesting  a model to reveal the probabilities of corporate failures which including internal and external financial and non-financial indicators, A tested is made for the research objectivity and its indicators weight and by a  number of academics professionals experts, in addition to  financial analysts  and have concluded a set of conclusions ,  the most distinctive of them that failure is not considered a sudden phenomena for the company and its stakeholders , it is an Event passes through numerous stages; each have their symptoms that lead eve

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Crossref
Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Knowledge Economy in Financial Reporting System Development proposed model ""
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This  world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of  the knowledge economy and meets the needs of those investors. This  research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy,  depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of

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Crossref
Publication Date
Sat Nov 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the tax gap resulting from the application of the direct deduction method and its reflection on the financial objective of the tax: Applied research in the General Directorate of education in Diyala
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The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

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