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 research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached

            That analytical procedures are of analytical tools important because it gives assurance to the auditor-free financial statements of the economic units replace the audit of cases offraud and errors and distortions, and thereby to increase the effectiveness of the audit process and confirm the possibility oftrust and reliance on the financial statements that Adfgaha auditor.
Inspite of identify evidence of proof necessary to enhance the auditor's opinion the results reached in the audit p

Growing interest in the subject of corporate governance after the repercussions of financial collapses of some of the leaders of American companies and European, and the consequent crisis of confidence in global financial lists of companies due to weak accounting disclosure and transparency, was quick from many countries and international organizations to adopt the concept in an attempt to improve the situation of companies and promote transparency and prevent further financial crises in the future. Based on this background, the present study aims to shed light on the concept of exercising the powers of governance that has become invitations for adoption in Iraq of great importance, given the increasing role of corporations both restrict

The issue of the development of Qur'anic studies for the tasks, and the first thought of minds and multiple understandings, and the most precious ideas, and the alternatives were floated, and varied visions, especially as we live in an era exploding knowledge, and complicate secretions, and scramble his ideas, and to devise intellectual approaches To achieve the witnesses of civilization in the words of the Almighty (to be martyrs on the people) Surat Al - Baqarah / 143 attendance and participation in the achievement and a positive interaction with the participants of humanity and civilization in the light of the meaning (to know) rooms / 13.
Therefore, we must emerge from the one-dimensional view of the Koran to the complex mindset t

The aim of this work is to perform an experimental study for the effect of forced vertical vibrations on free convection heat transfer coefficient, from flat plate made of Aluminum with dimension (300 Length*100 Width*3 thickness mm).It's heated under a constant heat flux of (250-1500 W/m2 ) upward. The flat plate was located horizontally or inclined in multiple angles at rang of (0o , 30o , 45o 60o ، 90o ). The experimental study is carried out at a range of frequency (2-16 Hz) ، the amplitude at the range of (1.63-7.16 mm), and the Rayleigh number at the rang (138.991< Ra <487.275).
The results of this study show that, the relation between the heat transfer coefficient and the amplitude of vibration is incrementally for incl

ملخـــص البحــــث

الحمد لله والصلاة والسلام على رسول الله وعلى آله وصحبه ومن والاه.

هذا البحث عبارة عن دراسة وتحقيق رسالة وجيزة مسماة بـ(التحرير الحاوي لجواب إيراد ابن حجر على البيضاوي) لأحد كبار علماء الكورد وهو الشيخ العلامة إبراهيم بن حسن الكوراني الذي ألفها للرد على إيراد أورده الشيخ ابن حجر الهيتمي على القاضي البيضاوي رحمهما الله ف

يهدف هذا البحث الى معرفة دور وتأثير برامج المشاركة في مقدرات الموارد البشرية ، ولغرض قياس ذلك فقد تم تحديد ابعاد هذين المتغيرين من خلال الاعتماد على مقاييس لهذا الغرض، وتم اختيار وزارة التعليم العالي والبحث العلمي/ جهاز الاشراف والتقويم العلمي كونها من الدوائر المهمة في الوزارة ويضم عدد كبير من الافراد في مستويات تنظيمية مختلفة لغرض الاجابة على الاستبانة التي اعدت لغرض القياس والوصول الى النتائج وتحقيق

يعد نظام الإدارة البيئية ( EMS ) على وفق المواصفة ISO 14001:2015 من الانظمة الإدارية الحديثة والمهمة في وقتنا الحالي، اذ هو أحد أدوات الأدارة البيئية بعّده مدخلاً للمعالجة أو الحد من المخاطر البيئية وآثارها، وبالخصوص الاثار الناجمة من الصناعة النفطية والتي تعد المصدر الرئيس للتلوث البيئي وهدر ونفاذ الموارد الطبيعية. تتجلى مشكلة الدراسة في ضعف عملية تشخيص والحد من مخاطر الج