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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
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Extent of Organizational Dynamic Capabilities' Contribution to Human Talent Management: An Analytical Study of the Opinions of a Sample of Administrative Leaders in the Presidency of the University of Mosul.
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The recognition of the dynamic organizational capabilities in their actual and influential extent in the work environment achieves a set of positive data that can fall under the addition axes, particularly with regard to the organization's ability to manage human talents in them, so the researchers sought to identify the level of contribution of dynamic organizational capabilities in the management of human talents in terms of Keep them away in the research organization by indicating the level of relationship and impact between them. The presidency of Mosul University was chosen as a field for the current study, and data were collected by adopting the questionnaire form as the main tool for the study. The study used a deliberate

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Extent of Organizational Dynamic Capabilities' Contribution to Human Talent Management: An Analytical Study of the Opinions of a Sample of Administrative Leaders in the Presidency of the University of Mosul.
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Actual and effective organizational dynamic capabilities in the work environment contribute to a number of factors that contribute to the organization's ability to manage its human talents. Thus, the study sought to identify the level of contribution of organizational dynamic capabilities to human talent management based on their dimensions in the investigated organization by determining the level of relationship and impact between these variables. The presidency of Mosul University was chosen as a field for the current study, and data were collected by adopting the questionnaire form as the main tool for the study. The study used a deliberate sample of (42)  administrative leaders in the investigated organization and adopte

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposal to impose a tax on the profits of securities trading to increase tax revenues: Applied research in the General Commission of Taxes
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Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

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Publication Date
Fri May 19 2023
Journal Name
مجلة الكنوز العلمية
واقعاالستثمار في راس المال الفكري والبشري
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The idea of the current research stemmed from the vital role of investment in the development of sustainable human resources, as the research aims to investigate education as a mechanism for investment in human and intellectual capital in the College of Administration and Economics / University of Baghdad, which is a site for conducting the study, and highlights the importance of research through the flow of knowledge experiences of capital Intellectual and human money, which is the source of wealth and pillars of power. The problem of the research was represented by a major question: What is the extent to which the quality of education can be applied as a means of investing in intellectual and human capital? The case study approach was use

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of leader-member exchange in the organizational citizenship behavior according to organizational trust Analytical research at the center of Ministry of Migration and Displaced
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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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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Training Program to Improve some Aspects of Sensory Integration Disorder and Its Effect on Self-Direction Among a Sample of Children with Intellectual Disabilities
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The present research was conducted to investigate the effectiveness of a training program to improve some aspects of sensory integration disorder and its effect on self-direction among a sample of children with intellectual disabilities. The study sample consists of (10 subjects as an experimental group) were exposed to the training program، and the control group consists of (10 subjects as a control group) were not exposed to the training program. The study included the following tools: A scale of self-direction for intellectual disability (prepared by the researcher). Training program (prepared by the researcher). The Results of the study showed the following: There are no statistically significant differences between the means ranks

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Publication Date
Thu Jan 01 2015
Journal Name
Political Sciences Journal
The role of media in the fight against terrorism
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كانت وسائل الاعلام- التقليدية والحديثة – وستبقى وسيلة مهمة لتدفق المعلومات والتعبير عن المشاعر ووصف الاحداث وتشكيل الرأي العام المحلي والدولي عن مختلف القضايا التي تهم الافراد والمجتمعات وفي مقدمتها قضايا العنف بمستوياته كافة ،والتطرف الديني والارهاب بكل مسمياته وستحاول هذه الدراسة ان تقدم اجابات عن اسئلة محددة تمثل الاطار النظري لدراسات مسحية ترصد النظريات التي ترسم الاطر النظرية الت

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the internal audit in the performance enhancing
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  After the internal audit as a tool of internal control in any organization, and helps in the evaluation of all internal control activities, as a tool to ensure compliance with the plans and policies to achieve the goals of the institution as much as possible of the efficiency, effectiveness, and should have the Internal Audit full independence and is linked to senior management, and aims to get the credibility and accuracy of information and data, and keep abreast of modern developments.

  The practical side includes the preparation of the questionnaire, which included a set of questions that fit the hypothesis of the research, was Tozeiha the research sample consisting of employees of the Internal Audit Department an

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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
The Role of Context in Graphic Design
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The need for an intellectual understanding of the context from many aspects' dictates understanding the ways through which the graphic designer walks in simulating the intent of the design process and elevating it to levels of communicative perception that leads to communicating the idea to the recipient, and it is thus a need closely related to the context, if it is historical. Culturally or socially, and between the mechanisms of selecting and operating the elements and units of the graphic and design achievement. On this basis, the role of context in graphic design can be studied.

The research included four chapters, the first chapter of the research problem and the need for it, and the aim of the research was (discovering the

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Publication Date
Sat Jan 12 2019
Journal Name
Journal Of The College Of Education For Women
The geomorphological associated of Sebkha in the Mesopotamia- plain of Iraq
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The Sebkha of geomorphological aspects of evaporative where climate leads active role, which forms part of the earth's surface in the form of Iraqi Mesopotamia plain who of the most fertile land, and because of natural factors and human Common turned most of the arable land to the territory of Sebkha. It was to determine the exact geomorphological associated of Sebkha formats by field work such as: Alnbaka, lakes, salt flats, and other forms of Small is: bridges salt, mud cracks, salt ponds, Rectangles and polygons salt, Sahaf salt, salt domes, salt gravel, bumps saline (salt points), Ash salt, salt bows, in detail and accurately documented Terrestrial Photogrammetry field and were compared to the levels and standards varieties have been

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