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.
Feedback on students’ assignments can be done in many different ways. Nowadays, the growing number of students at universities has increased the burden on the instructors to give feedback on students’ writings quickly and efficiently. As such, new methods of modern online automated feedback tools, such as Hemingway app and ecree,are used to assist and help instructors. Hence, this research is an explanatory study to examine the effect of using the online automated feedback on some Iraqi EFL learners’ writings at the university level. The study comprised 60 students enrolled in an English language course at the University of Anbar. They were divided randomly into two groups, experi
... Show MoreThe research emphasizes importance of preliminary drawings in design of any product. Therefore, using of simulation as tools for visual thinking in developing drawing and design skills. So that practice of drawing by hand, considering shape of ideas in first stage of visualizations, and practice of its techniques and continuous training.
Hence, the research problem arose with the role of simulation method for developing preliminary sketches in the sample of students of the Product Design Department at the College of Design and Art, PNU, as it is important tool for visual thinking that helps the designer in designing and producing innovative artistic works.
Therefore, the research axes, a number of findings and recommendations were
This research aimed to examine the correlation and influence of leader-member exchange in the organizational citizenship behavior in the existence of organizational trust as mediator variable among workers in ministry of migration and displaced, has been collecting data and information relating to research by designing questionnaire was distributed to the stratified random sample included (56) member of the workers in the ministry mentioned, and through the use of several statistical method were the main findings of research was the existence of a correlation relationship and influence between leader- member exchange and organizational trust, while the results confirmed no correlation and influen
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Abstract
The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users of financial statements who depend on reported earnings in their deci
... Show MoreObjective(s): The present study aims at assessing the prevalence of smoking among health workers in Baghdad Teaching Hospital and to find out the effectiveness of instructional booklet concerning risk of smoking on health workers′ knowledge in hospital.
Methodology: A pre-experimental design study was conducted from 1st of October 2019 to 17th of March 2020. A non-probability sample consists of (500) participant (343 non-smokers and 157 smokers) from (1500) health workers in Baghdad Teaching Hospital, they included the physicians, nurses, pharmacists, physiotherapists, Laboratory Technicians, Medical Assistants. A questionnaire is constructed to evaluate the effectiveness of instructional booklet on health workers’ knowledge
The study aims to indicate the role of the mechanisms and principles of corporate governance in the activation of social responsibility reports, and increase disclosure, to achieve sustainability, legitimacy, and integrity of the business. Through the presentation of the conceptual framework for corporate governance and social responsibility, identify the key dimensions of social responsibility and the statement of the relationship between the mechanisms of governance and social responsibility reports in accordance with these dimensions. To prove the hypothesis research has selected a sample of listed companies in the Iraqi market for securities,
... Show MoreThis research a study model of linear regression problem of autocorrelation of random error is spread when a normal distribution as used in linear regression analysis for relationship between variables and through this relationship can predict the value of a variable with the values of other variables, and was comparing methods (method of least squares, method of the average un-weighted, Thiel method and Laplace method) using the mean square error (MSE) boxes and simulation and the study included fore sizes of samples (15, 30, 60, 100). The results showed that the least-squares method is best, applying the fore methods of buckwheat production data and the cultivated area of the provinces of Iraq for years (2010), (2011), (2012),
... Show MoreSince 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
... Show MoreThe present study aims at empirically investigating the effect of vocabulary learning strategies on Iraqi intermediate school students’vocabulary performance and reading comprehension. The population of the present study includes all the 1st year male students of Al-Wark’a intermediate school of Al-Risafa 1/ General Directorate of Education for the first course of the academic year (2015-2016). To achieve the aim of the study ,a pre-test and post-test after (5) weeks of experiment are administrated .The sample of the present study consists of (100) subjects :(50) students as an experimental group and other (50) students as a control group . The subj
... Show MoreMechanical and thermal properties of composites, consisted of unsaturated polyester resin, reinforced by different kinds of natural materials (Orange peels and Date seeds) and industrial materials (carbon and silica) with particle size 98 µm were studied. Various weight ratios, 5, 10, and 15 wt. % of natural and industrial materials have been infused into polyester. Tensile, three-point bending and thermal conductivity tests were conducted for the unfilled polyester, natural and industrial composite to identify the weight ratio effect on the properties of materials. The results indicated that when the weight ratio for polyester with date seeds increased from 10% to 15%, the maximum Young’s modulus decreased by 54%. When the weight rat
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