Abstract

The prevention of bankruptcy not only prolongs the economic life of the company and increases its financial performance, but also helps to improve the general economic well-being of the country. Therefore, forecasting the financial shortfall can affect various factors and affect different aspects of the company, including dividends. In this regard, this study examines the prediction of the financial deficit of companies that use the logistic regression method and its impact on the earnings per share of companies listed on the Iraqi Stock Exchange. The time period of the research is from 2015 to 2020, where 33 companies that were accepted in the Iraqi Stock Exchange were selected as a sample, and the res

One of the most important problems that would continuously face the Higher  education  organizations is how to  improve the service level  presented by them, and how this can lead to increase demand for services of this organizations.As this issue has exhausted many organizations pushed some of them to withdraw from the market Because of weaknesses in their services. Here lies the importance of this matter to be given more attention in order to maintain the organization competitive position. According to that, The selection of the research title (The Impact of Quality on the Level of the University Service Request) which seeks to measure the impact of service quality on the level of demand, At a time when  world&

This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange

A computational investigation is carried out in the field of charged –particle optics with the aid of numerical analysis method using the personal computer. The work is concerned with the design of electron gun with space-charge effect. The Finite element method (FEM) used in the solution of Poison's equation for determine the axial potential distribution of the two-electrode immersion lens operated under zero magnification condition , and from the solution of the paraxial ray equation the optical properties such as the focal length , spherical and chromatic aberration coefficients are determined, also a calculation of the brightness and perveance for the lens. The electrodes geometry was determined in two and three dimensi

Facial recognition has been an active field of imaging science. With the recent progresses in computer vision development, it is extensively applied in various areas, especially in law enforcement and security. Human face is a viable biometric that could be effectively used in both identification and verification. Thus far, regardless of a facial model and relevant metrics employed, its main shortcoming is that it requires a facial image, against which comparison is made. Therefore, closed circuit televisions and a facial database are always needed in an operational system. For the last few decades, unfortunately, we have experienced an emergence of asymmetric warfare, where acts of terrorism are often committed in secluded area with no

In this article, the partially ordered relation is constructed in geodesic spaces by betweeness property, A monotone sequence is generated in the domain of monotone inward mapping,  a monotone inward contraction mapping is a  monotone Caristi inward mapping is proved, the general fixed points for such mapping is discussed and A mutlivalued version of these results is also introduced.

Abstract

The current research aims to identify the role of family upbringing methods in shaping adolescent gender identity disorder, to identify the causes, components, and disorders of the gender identity of adolescents, and to develop practical visions and suggestions to reduce and stop gender identity disorder completely. Due to the sensitivity of the topic, a questionnaire of five open-ended questions was posted on Facebook to collect the needed data, where (20) respondents answered these questions. The researcher took these (20) respondents as the study sample. The results revealed that excessive emancipation within the family, failure to employ family protection laws, and failure to monitor and follow up on

This study aimed to recognize and understand the concept of strategic management accounting (SMA) and how it's the effect on the competitive advantage for industrial companies in Jordan. The study's importance arises due to the lack of Arab studies that dealt with this topic, in addition to the important and vital role of strategic management accounting on companies that represent the artery of the decision-making process, and to identify the benefits associated with SMA technology. The necessary data were collected through the literature review and theoretical study of the references that relevant to the study subject, in addition to a questionnaire developed for this purpose, the study used (124) out of (250) questionnaires tha

     The objective of this research is to measure the training programs and identify the nature and then measure how it reflected on the quality of municipal services provided by the municipal departments investigated by measuring the quality of services based on quality standards, the researcher chose four municipal departments in the Rusafa / Baghdad (164 people) representing the directors and their assistants, officials of the municipal departments, the people and the engineering staff in charge of the task forces as well, including the survey of the views of the concerned persons in the management of the Vocational Training Institute in the Secretariat of the Republic, The quality of the municipal services

Did not The Baghdadi community in the seventh century thirteenth century AD was the appearance of a great scientists who have an important role in the intellectual movement at Baghdad in that period, despite the political corruption. Sit Al-melook Baghdadi is one of notables seventh century thirteen century AD who lived its events and interacted with these event, In spite of the lack of information in the historical sources wrote about what wrote about her refers to the assumption of a reputability place among scholars of its age.