Since there is no market for bond issuance by companies in the Iraqi market and the difficulty of borrowing, companies must resort to proprietary financing to finance their investments. However, in the framework of the literature of financial management, the type of financing used by the company sends signals to investors and therefore reflected on the market value. Therefore, the problem of the study revolves around the variables of the study (Equity financing within the framework the signal theory, price of common stock in the Iraqi market).     

The study aims to verify the impact of the capital increase through the issuance of new stock on the price of

The phenomenon of celebration of army leaders in the Abbasid era formed a distinct phenomenon at which the poets stood, and among those leaders was the Arab leader Hamid al-Taie, and the poets who stood on him and his sons Abu Tammam and al-Bohtari recorded in their poems the exploits of that leader, and the exploits of his sons through images that represented sadness, courage In this research, the generosity, and the rhetorical and artistic aspects of those images, have been spotted, balancing the poets.

The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

This paper aims to review the intellectual to the most important thought leaders administrative and strategic They both (Henry Fayol and Michelle Porter), who forward a lot of ideas that have helped countries in the advancement and progress their economies , has been drawing literature theoretical common border in Contributions ( Fayol ) philosophical and between applications ( Porter ), which reversed strategies of the three ( the leadership of the cost, differentiation, and focus ), so browse search how to apply and use the principles of Fayol in the implementation of strategies competitiveness of Porter, and stems from a problem ( ( to what extent a reflection of the principles ( Fayol) fourteen strategies (Porter ) competitiv

Abstract:

The aim of the research is to highlight the role of electronic human resources management practices in the sustainability of knowledge capital as one of its success factors, as well as the diagnosis and interpretation of the relationship between research variables and their dimensions. The research problem is that the University of Babil implements some electronic human resources management practices not in a complete way, The level of its application and the problems it faces, as well as the extent to which these practices reflect the knowledge capital and sustainability in the university, and highlights the importance of research as it is concerned with the electronic aspects and achieve the competitive advant

Abstract

This research aims to study human error effects in the banking risks in the private banks  through the measurement and testing of human error effect in every kind of banking risks types and stand on the most closely associated with the risks in order to focus on them and make appropriate processors have with respect to and increase the availability of skills and expertise required to carry out banking operations of error-free manner.

Find dealt with human error in terms of meaning and understandable, classifications and types, causes and consequences and its approaches and theories. Also addressed placed banking risks in terms of meaning and concept, species and entr

The present study aims to illuminate the assessment of the Turkish elite of the role of the Turkish media in forming the attitudes of public opinion vis a vis the attempted military coup of 15 July 2016. The authors utilized the survey method of a nominal sample of 315 individuals, equally distributed among the three foremost categories of the Turkish elite, namely: the political academic, and media elite. The foremost findings of the study are that the orientation of the coverage of the Turkish media of the events of the attempt military coup of 15 July, based on the perception and assessment of the Turkish elite, was positive to a high degree; it refuted the news and the inciting information given to foreign media revealed the bloodine

This takes research idea representations body in the works of artist Lisa Fattah al -Turk, and the qualities that represent them in the configuration and method of performance in order to achieve an important element in the development of the concepts of knowledge and cultural rights within the surface of the artwork including the body shape of his presence authority dominant in the history of art so it was for this audience motives Self , cultural , and part of the confirmation of the human side, and serves as a conveyor of ideas and diagnostic her.Search theme is determined to attend the address of the body in the works of artist Lisa Fattah al -Turk , a comparison in how the audience and what it will be , so Researcher seeks drilling

The current study examined the effect of different sample sizes to detect the Item differential functioning (DIF). The study has used three different sizes of the samples (300, 500, 1000), as well as to test a component of twenty polytomous items, where each item has five categories. They were used Graded Response Model as a single polytomous item response theory model to estimate items and individuals’ parameters. The study has used the Mantel-Haenszel (MH) way to detect (DIF) through each case for the different samples. The results of the study showed the inverse relationship between the sample size and the number of items, which showed a differential performer.

Atheism is one of the most dangerous absurd doctrines that have swept the world in the modern era. Its strength lies in the bodies that stand behind it and adopt its ideologies which are accompanied by the tremendous media momentum of the theses of its supporters based on scientific and non-scientific levels. And since the denial of the existence of the Creator is the main focus and central point which the atheists based their view towards the universe, life and man, this humble research came to discuss the claim of the existence of the world by pure chance, and try to explain this scientifically through the theory of natural selection and survival of the fittest developed by the English biologist Charles Darwin. The resea