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jeasiq-1844
The role of intellectual capital in promoting financial performance an applied study on a sample of the companies listed in Iraq stock exchange
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The interest in the intellectual capital and its development is a civilized necessity imposed by the requirements of the times and cannot imagine an advanced society in its potential productivity in poor efficiency of human capital, and features the work environment change permanently, putting the management of financial companies against a constant challenge toward coping with new developments in this changing environment and this is not taken unless owned by these companies qualified human resources and the provision of Culture organizers have, which manifested itself with the research problem by the following two questions:

  1. Did the intellectual capital value specific financial and quantifiable data on the use of the financial situation of the companies and their financial markets environment?
  2. Did the value of intellectual capital in the event of corporate profitability measured explain variation as one in which the dimensions of the financial performance are materialized?

The aim of the research into the possibility of measuring intellectual capital quantitative research into the possibility of measuring intellectual capital using quantitative measurements of financial sense to try the financial evaluation of the intangible assets of the knowledge of the companies studied sample. Experimental Investigation of the relationship between the value of the intellectual capital and the profitability of a number of Iraqi companies listed and traded in the Iraqi market for securities and to investigate the nature of that relationship, the direction, and the significance.

The research sample has consisted of (30) of the total company Iraqi companies listed and traded in the Iraqi, which are (73) companies in 2012. The most prominent results are the validity of the model test in the interpretation of the relationship between the value of intellectual capital and financial performance of the companies studied focusing on profitability, and forecast the trends expected future after he demonstrated regression results of statistically significant between the variables studied in the light of repeat testing process because of the multiplicity of measurements of profitability through the use of standard return on assets and return on the right of ownership, and then the direction as supplemented strongly exponential relationship between the two variables studied. With regard to the recommendations of the research, it has emerged; including the need to investigate the question of whether it was possible to conduct prospective studies focused on the study of each component of intellectual capital, individually and collectively, with its effect on the financial performance and then find out the most influential component in it.

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Publication Date
Mon Aug 01 2022
Journal Name
Journal Of Engineering Science And Technology
NUMERICAL INVESTIGATION OF DIESEL ENGINE PERFORMANCE OPERATED IN DUAL FUEL PHASE WITH INCREASING SYNGAS DIESEL ADDITION RATIO AND LAMBDA VALUE OF 1
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Publication Date
Tue Dec 13 2022
Journal Name
Journal Of The College Of Languages (jcl)
Translating Emotions in Dracula's Horror Fiction into Arabic: A Cognitive Appraisal
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This paper aims to add to the growing body of cognitive translation studies that deal with the translation of emotions and the factors of evaluating the translation process-oriented. Cognitive appraisal is one of the tokens that includes three paradigms of assessing the performance of translation, it can be addressed from the perspective of emotions, intuitions, and individual styles of the SL and the method of transfer into TL. The study hypothesized that translators create a similar emotional charge due to their mental capability to build the same emotional effect in the TL audience. The study also proposed that the applicability of cognitive appraisal is a valuable method of evaluating the translation process, as pertinent to TPR. The

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Publication Date
Thu Aug 31 2023
Journal Name
Journal Of Legal Sciences
The Legal Characterization of the Marriage Mediation Contract
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Although the profession of a marriage mediator is dominated by a social character, and it is also characterized by its practice in the midst of strict secrecy, because Eastern societies innately reject this method of searching for a life partner. The two parties play a prominent role of the will in the events of legal effects, and the obligations and rights owed by the contracting parties, which leads us to consider the agreement between the mediator and the one who wants to marry going to the purely contractual nature, and thus requires the correct legal adaptation on the contractual relationship that is achieved between the marriage mediator and his clients from Those who want to get married and therefore we will divide this research into

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Publication Date
Sun Dec 27 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Isolation, Structural Characterization and Identification of Major Constituents in Ephedra foliata Naturally Growing in Iraq by TLC, GC-MS and UPLC-ESI-MS/MS
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Abstract:

   The aerial part of Ephedra foliata Family Ephedraceae have long been used in traditional medicine and now Ephedra species have medicinal, ecological, and commercial value. The variety of pharmacological actions of this plant is due to its chemical constituents. Ephedrine and
related alkaloids; are the newly potential medicinal value of Ephedra supplements for weight loss or performance improvement. Other pharmacological actions like antibacterial and antifungal effects of the phenolic acid compounds, the immunosuppressive action of the polysaccharides, and the antitumor action of flavonoids. The genus of this plant wildly distributed t

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Publication Date
Wed Feb 08 2023
Journal Name
Journal Of Educational And Psychological Researches
The Measurement of Academic Stress Level in E-Learning Environment among Postgraduate Students at the College of Education, King Khalid University during Covid-19 Pandemic
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The study aims to measure the level of academic stress in the e-learning environment in three areas, students and their dealing with classmates, dealing with the professor and technical skills, and the nature and content of the curriculum among graduate students in the College of Education at King Khalid University during COVID-19 pandemic. This study was descriptive in nature (survey, comparative). The sample consisted of (512) male and female graduate students in the master's and doctoral programs. The Academic Stress Scale in the E-learning Environment designed by Amer (2021) was used. The results indicated a high level of academic stress among graduate students in the e-learning environment. The study also found that there were stati

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Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
The use of Arabic-Islamic Theme in The Stories of Western writers: El empleo del material árabe-islámico en las historias de los escritores occidentales
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This article presents and  explores the theoretical aspect in the use of Arab Islamic theme by the western writers to obtain and achieve individual motives. In this study the model for the theory of Arab presence in Andalusia  , through the book entitled “ Alhamra” by the English writer Washington Erving ,was  analyzed.

The most important results in this research: the success of  the author in the employment of the Islamic history in the formation of the first American legend, Columbus legend, through the selection of the right thoughts to establish his American National theory.  The author compared between the Andalusia experience and the Arab occupation to Spain and the American conquest of the new

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Publication Date
Tue Nov 18 2025
Journal Name
Journal Of The College Of Basic Education
The effect of rehabilitation exercises with different resistances in the water medium according to some variables and biomechanics in restoring the flexibility and strength of the thigh muscles for those with knee roughness
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It included the introduction to the research and its importance, as the knee joint is one of the important joints in the human body that are susceptible to injury, and among these injuries is the roughness of the knee that occurs as a result of weakness and imbalance in the work of the quadriceps muscle, so its treatment is through rehabilitation exercises to treat weakness and gain flexibility and strength.Hence the importance of the research by developing rehabilitation exercises with different resistances in the water medium and restoring flexibility and muscular strength for patients with knee roughness for ages from 30-40 years, and the experimental method was used to solve the research problem, and the research sample included (6) of

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Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Science
Study the correlation between Human Chorionic Gonadotropin Hormone and Some Biochemical Parameters in Iraqi Women with Pregnancy-Induced Hypertension
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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دراسة حالة: Case Study
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The purpose of this research is to demonstrate the impact of deposit insurance to reduce banking risks, as banks in various countries of the world face a variety of risks that led to banking and financial crises that led to the failure and bankruptcy of many of its bank, which led to the banks to find quick and appropriate solutions to get rid of these difficulties These solutions include the use of bank deposit protection system for the many risks and sequences of crises that accompanied the Iraqi banking work of thefts, forgery, embezzlement and changing and unstable circumstances. The importance of studying the subject of research through the theoretical framework of banking risks as well as the framework of consideration In order to

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Publication Date
Tue Sep 01 2015
Journal Name
2015 Ieee International Circuits And Systems Symposium (icsys)
Investigating the impact of on-chip interconnection noise on Dynamic Thermal Management efficiency
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Dynamic Thermal Management (DTM) emerged as a solution to address the reliability challenges with thermal hotspots and unbalanced temperatures. DTM efficiency is highly affected by the accuracy of the temperature information presented to the DTM manager. This work aims to investigate the effect of inaccuracy caused by the deep sub-micron (DSM) noise during the transmission of temperature information to the manager on DTM efficiency. A simulation framework has been developed and results show up to 38% DTM performance degradation and 18% unattended cycles in emergency temperature under DSM noise. The finding highlights the importance of further research in providing reliable on-chip data transmission in DTM application.

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