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jeasiq-1145
المخاطرة السياسية وانعكاساتها على تدفقات الاستثمار الأجنبي المباشر
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        The searchers opinions are variant in determining the extent of impacting political risk in the host country on foreign direct investment decision. (Aharoni,1966) found, in his questionary study for group of foreign companies operating in India, that a political stability is one of the two most important factors, besides the market size, in the attraction of foreign investment, and its availability means that whether this  specific country  is good for foreign investment. On the other side, (Green and Benntt, 1972) are present a variant opinion to Aharonis opinion. They are reach to result state that a political instability do not impact on the general distribution of foreign investment, and the foreign investment decision is influenced by the political stability of host country, in  determining the required return from this investment, but not in determining the investment size and its place. In other words, the required rate of return on investment in the political instable country is higher than in the political stable country. Thus, when the transnational companies are open its subsidiaries in the foreign countries become exposed to the political risk which is represented by the political activities of the host government, so the latter my be imposing higher tax rates on the subsidiaries as a reaction to its government policies, or my be deciding purchase the subsidiary at any price it determine and think it as fair price, and my be expropriating or nationalizing the parents subsidiaries. So, the political risk management is becoming inevitable matter to the transnational companies and the political risk managers should be taking in their accounts and when they are planning that the request or aspiration level is not just aversing or hedging this risk, but also managing every thing for their good and changing in favorable circumstances to the favorable ones use it in their favor.     

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Publication Date
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Health Educational Program Upon Nurses' Knowledge Towards Postoperative Wounds Care In Mosul Teaching Hospitals
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Objectives: The study aimed to assess the needs of nurses' knowledge toward post operative wound care and to constructed health educational program upon nurses who are working in surgical wards, to determine the relation between nurses' knowledge and their demographical characteristic which includes ( age, gender, level of education, number of years experience in the surgical wards, years of experience in nursing service, and number of attending an educational sessions), and to identify the impact of the health educational program on their knowledge through perform post-test every two months after imp

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Publication Date
Thu Dec 15 2011
Journal Name
Iraqi Journal Of Laser
Generation of Truly Random QPSK Signal Waveforms for Quantum Key Distribution Systems Based on Phase Coding
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In this work a model of a source generating truly random quadrature phase shift keying (QPSK) signal constellation required for quantum key distribution (QKD) system based on BB84 protocol using phase coding is implemented by using the software package OPTISYSTEM9. The randomness of the sequence generated is achieved by building an optical setup based on a weak laser source, beam splitters and single-photon avalanche photodiodes operating in Geiger mode. The random string obtained from the optical setup is used to generate the quadrature phase shift keying signal constellation required for phase coding in quantum key distribution system based on BB84 protocol with a bit rate of 2GHz/s.

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Publication Date
Mon Jun 01 2020
Journal Name
مجلة الحقوق
اثر تنفيذ الالتزام العقدي على حساب المدين في سلطة المحكمة ـ دراسة في القوانين المدنية والقانون الانكليزي
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يتناول البحث دراسة مقارنة بين القوانين المدنية والقانون الانكليزي لسلطة المحكمة في تنفيذ الالتزام العقدي على حساب المدين

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
The effect of teaching using the six thinking hats on academic achievement for students in the second grade average in the subject of family education
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Research problem:
Problem of current research can determine the dimensions to answer the following question: The effect of teaching using the six thinking hats on academic achievement for students in the second grade average in the subject of Family Education. The importance of research: research is gaining importance in terms of:
1. That this research is the first of its kind in the researcher's knowledge _ which deals with the teaching of Family Education by using the six hats, the researcher hopes to fill a gap in the educational field and serve in other studies serve the materials home economics. 2. Keep pace with the new field of modern education and strategies. 3. Highlight on the educational strategy in the field of creative

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Publication Date
Wed Dec 15 2010
Journal Name
Iraqi Journal Of Laser
Evaluation the Effect of 805 nm Wavelength Diode Laser on Repair of Mandibular Bone Repair and Skin Incisions in Rabbits
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The long healing time of bone after tooth extraction in order to construct artificial teeth is uncomfortable to the patient because of aesthetic or masticatory problems in addition to the daily visit to dental clinic. The objective of this study was to evaluate the effect of 805 nm diode laser with long time intervals on repair of bone and skin incisions in rabbits through biochemical, radiological and histological findings. Eighteen New-Zealand rabbits were undergone surgical operations to make a cavity in the bone of the lower jaw, the rabbits were divided into two groups:- Group A (control group) containing nine rabbits. Group B (lased group) containing nine rabbits in which two cavities were done, one on the right side and the other

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Disclosure of insurance services and its impact: On the performance of companies
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The objective of the research is to identify the nature of voluntary disclosure of insurance services and its impact on the financial performance of Iraqi insurance companies by knowing the relationship between increasing disclosure of financial services and financial performance indicators of insurance companies.In order to achieve this objective, the research was applied to a sample of the Iraqi insurance companies listed in the Iraqi Stock Exchange (Al Amin Insurance Company, Al Ahlia Insurance, Dar Al Salam Insurance, Gulf Insurance, Al Hamra Insurance) and based on their published financial statements (2014-2015) ) And by analyzing the sample lists were connected to the research objectives.The main conclusion of the study is that in

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Publication Date
Tue Jun 08 2021
Journal Name
مجلة العلوم و التكنولوجية للنشاطات البدنية و الرياضية
The effectiveness of using (7E’s) learning cycle in learning a movement chain on the uneven bars in the artistic gymnastics for women
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Abstract The Object of the study aims to identify the effectiveness of using the 7E’s learning cycle to learn movement chains on uneven bars, for this purpose, we used the method SPSS. On a sample composed (20) students on collage of physical education at the university of Baghdad Chosen as two groups experimental and control group (10) student for each group, and for data collection, we used SPSS After collecting the results and having treated them statistically, we conclude the use 7E’s learning cycle has achieved remarkable positive progress, but it has diverged between to methods, On this basis, the study recommended the necessity of applying 7E’s learning cycle strategy in learning the movement chain on uneven bar

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Publication Date
Sat Mar 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of applying the CAMELS banking assessment model asa control tool On Iraqi private commercial banks for the period 2016 -2020
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The banking sector is currently facing great challenges resulting from intense competition in the financial environment, and this is what makes the supreme audit bodies and the Central Bank audit as the highest supervisory authority on banks in order to achieve profit and not be exposed to loss, and this requires identifying the banking strengths and risks that constitute points Weakness that affects the future performance and the life of the bank, which requires special supervisory care, and from this point of view, the research aims to use the CAMELS model as a control tool in banks, through the use of its six indicators: capital adequacy, asset quality, management quality, profits, liquidity And sensitivity to market risks, th

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تطبيق برنامج مقترح لتدقيق عمليات استكشاف الموارد المعدنية وتقييمها على وفق متطلبات معيار الابلاغ المالي رقم (6)
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Review of the research and the reality of the costs of the survey and exploration in the oil exploration company The study showed the effect of the application of standard financial reporting (6) "mineral resources exploration and evaluation" on the financial statements, have touched on a range of problems, the most important deficiencies in the disclosure of information relating to expenses of research and exploration that must be show Kmugod and which should be recognized as an expense in the financial statements of the company based on the international standard (6) for the purpose of knowing the financial situation of the company, and to find solutions presented researcher hypothesis is the following: that the Company's application s

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
في ترشيد التكاليف البيئية ABC تطبيق اسلوب الكلفة على اساس النشاط: بحث تطبيقي في شركة تعبئة الغاز
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   The aim of the research is to use methods based on cost-based activities )ABC) to identify the activities that cause the costs resulting from the environmental impact of the gas filling company and then to manage on the basis of the activities to manage the costs of these activities, which in turn rationalizes the environmental costs by eliminating activities that do not add .The research a number of conclusions, the most important of which is that the management of the company should continuously seek to train and qualify its staff on the accounting systems, especially in the field of accounting of environmental costs, the high environmental costs by the company, bears as a result of its activity.

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