The purpose of the study is to analyze the extent of the impact of liquidity as an independent variable on profitability as an intermediate variable and the value of banks listed in the Iraq Stock Exchange as a dependent variable, as the research problem is summarized by the fact that most banks focus on profitability as a phased goal without focusing on maximizing its value as a strategic goal by enhancing the wealth of owners and shareholders. On the long term, the research community is represented by the banks listed on the Iraq Stock Exchange, while the research sample was deliberately chosen, which included three private banks such as Baghdad Commercial Bank, the Iraqi Commercial Bank and the Iraqi Investment Bank, and the researcher used the applied analytical approach through the use of a set of methods The financial and statistical analysis in conducting the analysis process for the banks, the research sample, and the results of the analysis also showed the validity of the sub-hypotheses, namely the presence of a statistically significant correlation and an adverse effect between liquidity and profitability, as well as the existence of an adverse statistically significant correlation and influence between the profit and the value of the bank.
Affected by agricultural products in the Levant to a lot of factors that led to the rise in prices which as a result of natural factors, the most important and most notably the earthquakes that occurred in the dates of sporadic in the Levant,
إن التعبير ينوء بأثقال كبيرة ، وهذه المشكلة قد تتضاعف ،لأنَّ التعبير يحتاج إلى مها ا رت " لم
تنجح المدرسة في تنميتها تنمية صحيحة " ولأنّهُ يصطدم بعوامل معوقة متعددة منها ثنائية اللغة ،
وكثافة الصفوف ، وغياب المنهج ، وٕاهمال التصحيح، ووضع المدرس لكلمة "لوحظ" من غير
ملاحظة شيء وقلة الحصص ، وضعف الربط بين فروع اللغة ، والتساهل في إعداد المدرس.
وقد كان من نتائج د ا رسة أجرتها المنظمة العربية للتربية والثقافة
احتل موضوع التنمية البشرية منذ مطلع عقد التسعينات من القرن الماضي مكانة مهمة في تقييم تجربة التنمية في دول العالم الثالث بشكل عام، نظراً لتأكيده على عنصر رأس المال البشري ومدى استفادة الانسان من عملية التنمية الاقتصادية.
ونظراً لما تتركه عملية التطورات الديمغرافية من آثار على عملية التنمية الاقتصادية، لذا جاء البحث ليحاول ان يربط بين مفهوم التنمية البشرية واهم المتغيرات المؤثرة فيها الا
... Show MoreThe aim of this study is to use style programming goal and technical programming goal fuzzy to study assessing need annual accurately and correctly depending on the data and information about the quantity the actual use of medicines and medical supplies in all hospitals and health institutions during a certain period where they were taking the company public for the marketing of medicines and medical supplies sample for research. Programming model was built goal to this problem, which included (15) variable decision, (19) constraint and two objectives:
1 - rational exchange of budget allocated for medicines and supplies.
2 - ensure that the needs of patients of medicines and supplies needed to improve
تنبع أهمية البحث من أهمية الخبرات اللغوية التي يكتسبها الأطفال في مرحلة الرياض لما لها من أهمية بالغة في تطوير النمو اللغوي لطفل الرياض وزيادة ذخيرته اللغوية في المرحلة المستقبلية القادمة.
أن ما يكتسبه الطفل في مرحلة الرياض من ألفاظٍ وكلمات تساعد على تنمية محصوله اللغوي وتمكنهُ من النطق اللغوي السليم وتطوير قابليتهِ على تكوين الجُمل والعبارات السليمة التي تُمهد لدخولهِ المرحلة الابتدائ
... Show MoreThe current research deals with an analytical study of the ceramic works of one of the most important Japanese cities in the ceramics industry, which is the city (Dachi-Cho), which is characterized by a special and unique style from the rest of the other Japanese cities, as it uses special techniques for its potters and the families to which they belong, such as the technique of grafting and neriage. And printing graphics on ceramic pots. These and other techniques have spread in various countries of Asia and Europe, all the way to America, and transformations and revolutions have begun in these techniques until they have reached the point of absurdity. With all this scientific and technological development, the city (Dachi-Chu) remained
... Show MoreThe Islamic art is filled with precious and holiness contents for what it carries of spiritual meanings represented by the Holy Quran, Hadith and texts which inspired the Calligrapher fertile imagination draw from it a wide space for holiness and spiritual expression with artistic explanation of aesthetic and decorative nature, its issuance pivots depended on decoration and calligraphy elements. The main elements which enriched the aesthetic and expressional side are the texts which used by the Calligraphers whom tried to be perfect and creative by presentation techniques and issuance treatments hold within the beauty of the shape and content. The most remarkable artistic achievements are honorable prophetic decoration for what it has of
... Show Moreيتعلق موضوع بحثنا في الصلة بين القانون والاخلاق، إذ تكمن جوهر فكرة القانون عموما والجنائي بشكل أخص فهذا الاخير انما يتعامل اساسا مع صور المساس الاكثر خطورة بالمعايير الاخلاقية والقيم التي تستند اليها. ويتعلق الامر بعد ذلك بالحقائق الاجتماعية التي تؤكد وجود تباين ملحوظ في مستويات الالتزام الفردي والجمعي بتلك المعايير نتيجة للتغير والتغيير الاجتماعي السلبي او الايجابي فإذا جمعنا ذلك مع ثبات القانون النسبي ك
... Show MoreIn a controversy between the intellectuals and doctors of Legal and Islamic
scholars, about the legality of medication organs and human parts, comes this
study, in order to reveal the controls of Islamic in that issue above, and to show the
effectiveness of Islam and its role, and the extent needed in the treatment of
problems intractable, and the resolution of the controversy in the case above, in
order to preserve the human dignity and the right integration of physical, and
prevents from Aptmalh, and included in the financial contracts, and to achieve that
goal, presented the study to the issue of the rule of medication and look to Islam to
him, and the rule of therapeutics in human organs, and the views of Almj
ف هذه الدراسة إلى حثىظ هىةهالا ارابىاا وىي ر"ادىة ا فدىء اللاىدا ا رر،ىي ىة ا لأن هىىذه الهىىةهالا تأىىد" ضوحىىا "هىى اة وىىي هىىذه الا"ادىىة "ت حىى تیىىةرا طىىی الا ،ىى ي یةتهىىة "اتجةهةتهىىىىة اللا ااىىىىة "اللاةیىىىىة تة ىىىىة ضن ال ةتىىىى اسىىىىب ةم ضن دجطىىىىد هىىىىذه الهىىىىةهالا ال ث راىىىىة تجط دا وةیة ب زا "كشف ن طأیية اليلاقة ب ن ةلم ال اقع " ةلم الث،م لدى الشخصیةت " ىىىة تبطىىىم حىىىض ىىىن تةى
... Show More