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jeasiq-1141
الإفصاح عن الاستثمار في الموارد البشرية في التقارير المالية للوحدات الاقتصادية العراقية
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Abstract

The economic entities view about human resources has been changed from traditional view based on the resources as one of production factors required for achieving the activities that lead to create products in turn for financial substitute embodied in wages, toward contemporary view consider human resources the most important richest investments, a real source for continuing, developing, and achieving competitive advantage for the entity.

From that point, this research dealt with studying the subject of disclosing investment information of human resources in the financial reports of Iraqi economic entities. The research ended with stating a suggestive model for the analytical statements enclosed with financial reports to disclose investment information of human resources for handling the research problem. This problem representing in that the financial reports prepared by Iraqi economic entities lack accounting disclosure of investment information of human resources. This problem made these reports reveal that the available economic entities resources are only financial regardless of their importance and roles in exploiting financial resources in the best way that achieve the entity competitive advantage.

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of initial credit ratingAnnouncement of bonds on stock prices: An analytical study in the Abu Dhabi Securities Market
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The purpose of the research is to investigate the response of stock prices of companies that issued debt instruments (bonds) listed on the Abu Dhabi Securities Exchange for information content from the Moody's first credit rating announcements for the period 1 January 2005 - 30 May 2017. The study methodology was used to verify the existence of this response by the market and the Market efficiency of the Semi-strong shape.  The research focused on testing the impact of the initial announcement.The research showed that there is an influential information content to announce credit ratings in stock prices, with different responses between negative and positive. It was also found that the industrial sectors sample research separately d

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Publication Date
Sat Dec 31 2022
Journal Name
Tikrit Journal Of Administrative And Economic Sciences
تأثير متغيرات مؤشر الاستقرار المصرفي على قيمة أسهم القطاع المصرفي لسوق العراق للأوراق المالية
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يهدف البحث إلى دراسة تأثير متغيرات مؤشر الاستقرار المصرفي على قيمة أسهم القطاع المصرفي لسوق العراق للأوراق المالية، إذ تعد متغيرات مؤشر القطاع المصرفي اداة مفيدة لفحص سلامة وصحة القطاع المصرفي، وكذلك أداء لقياس مؤشر الاستقرار المصرفي المتكون من أربعة مؤشرات فرعية (مؤشر كفاية رأس المال، مؤشر جودة الموجودات، مؤشر السيولة، مؤشر الربحية) للفترة (2020-2015)، وتمثل القطاع المصرفي لسوق العراق للأوراق المالية بمج

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Publication Date
Fri Jun 30 2023
Journal Name
Modern Sport
اثر تمرينات خاصة بأستخدام جهاز المدافع الضوئي المصمم في تنمية بعض القدرات البدنية والاداء المهاري المركب لدى لاعبي كرة اليد
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اتجهت دول العالم الى تسخير جميع الإمكانيات والخبرات والعلوم من اجل الوصول الى مستويات متقدمة في الرياضات المختلفة ويهدف التدريب الرياضي إلى إعداد اللاعبين إعدادا جيدا تكمن مشكلة البحث من خلال خبرة الباحثتان الميدانية ومتابعة تدريبات لاعبي المدرسة التخصصية كرة اليد فقد لوحظ هناك ضعف واضح في الأداء المهاري ولابد من تطوير أوجه الضعف لتحقيق مستوى انجاز افضل . ويهدف البحث اعداد تمرينات خاصة بأستخدام جهاز ا

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Publication Date
Wed Sep 08 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of financial leverage on the market value of the shares of Iraqi commercial banks: An applied research in the Bank of Baghdad for the period (2010-2019)
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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

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The Foreign Investment in Oil Sector in Iraq after 2003
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Iraq has the distinction of being a great potential of non-renewable natural resources,
especially crude oil and natural gas. Since the discovery of crude oil at the beginning of the
twentieth century in Iraq. Although the different of investment types, it contributed to the oil
sector in the provision of financial resources to the state treasury , since that date until the
present time.
Search has been marked by division ((The foreign investment in the oil sector in Iraq after
2003)) into three sections. The first section included a brief history of the development of
Iraq's oil potential in terms of oil reserves, and oil fields, and the quantities of production and
export. The second section reviewed the investm

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور الإعفاء الضريبي في تشجيع الاستثمار الأجنبي في العراق
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It is weII known that Iraq was alerted to  the fact the need to catch up with globalization and the need  to attract foreign investment , perhaps the solutions is able to or control  over its economic problems which centers on the problem pf unemployment .

        Imposing the Investment Law No (13) for the year 2006 is the most basic steps to attract foreign investment through Madmen Law of incentives KaIiafaouat tax , it must be the study of those exemptions and compare them with tax  exemptions for some of the investment Laws of the Arab countries as one investment Lebanese , Jordanian and Egyptian that we have the knowledge Marvel Law Iraqi investment in respect of such &

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Publication Date
Sat Mar 30 2019
Journal Name
College Of Islamic Sciences
الرسائـل الديوانيـة وأثـرها في العصـر الأمـوي 41) هـ ـ 132 هـ \ 661 م ـ 750 م
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Publication Date
Wed Mar 19 2025
Journal Name
مجلة المعهد
دور المنظمات الرياضية في بناء السلام " اللجنة الأولمبية الدولية ICO والاتحاد الدولي لكرة القدم (FIFA) نموذجاً
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أصبح استخدام الرياضة الدولية وبناء السلام موضوعًا دراسيًا مهمًا في القرن الحادي والعشرين، إذ نمت في السنوات الأخيرة الروابط بين الرياضة وحلّ النزاعات وبناء السلام بشكل كبير. مع عمل المنظمات الرياضية الدولية مثل اللجنة الأولمبية الدولية والاتحاد الدولي لكرة القدم "فيفا" بشكل متزايد على دمج الرياضة كأداة لبناء السلام والترابط وحل النزاعات من خلال أدوارها السياسية والإنسانية، وتبني الرياضة كحر

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
المربعات الصغرى المشذبة الموزونة لتقدير تأثير مياه الصرف الصحي في تلوث مياه نهر دجلة/ محافظة واسط
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في كثير من الأحيان يفشل تحليل المربعات الصغرى (LS) تماماً في حالة وجود قيم شاذة في الظواهر المدروسة، اذ ستفقد OLS خصائصها ومن ثم تفقد صفة المقدر الخطي الجيد Beast Linear Unbiased Estimator (BLUE) لِما تسببه الشواذ Outliers من تأثير سيئ علـى نتـائج التحليـل الاحـصائي للبيانـات اذ أن وجودها يؤدي الى إرباك كبير في تحليل البيانات في حالة إستخدام الطرائق التقليدية، ولعلاج هذه المشكلة تم تطوير أساليب إحصائية جديدة بحيث لا تتأثر بالقي

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Publication Date
Sat Jun 28 2025
Journal Name
European Journal Of Sports Science Technology
أثر تدريبات البليومترك في تطوير القوة المميزة بالسرعة ودقة مهارة ضربة الابعاد الامامية للاعبين الريشة الطائرة
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     Through the presence of the researcher in the sport of badminton as a former player and coach, he noticed that most of the young players suffer from weakness in the strength and speed of the stroke of the straight and diagonal dimensions. Which negatively affects their level of performance and the difficulty of moving the opposing player from the middle of the field to the back area (back line) in order to create larger spaces and exploit them to play badminton and get direct points. The aim of the research is to identify the effect of plyometric exercises in developing the strength characteristic of speed and skill of the frontal dimensions (straight and diagonal) for badminton players. The research

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